LAKE COUNTY, Calif. – With property taxes due this week, on Tuesday the Board of Supervisors addressed concerns raised by the public about why the county hasn’t chosen to delay the payment date.
April 10 is the due date for the final installment payment for the county’s secured property tax roll for the period of July 1, 2019, through June 30, 2020.
The county of Lake and the majority of the rest of the state’s 58 counties have not taken action to push back the due date, despite the impacts on the economy due to the COVID-19 pandemic, which has shuttered many businesses and required residents across the state to shelter in place.
One exception is the county of San Francisco County, which said it has extended its property tax deadline to May 4, the first business day after its shelter-in-place order is to be lifted.
Another is San Mateo County, which also has extended to May 4 its deadline for the second installment of property tax payments.
Over the weekend, the California State Association of Counties and the California Association of County Treasurers and Tax Collectors said counties were pledging to use “all existing authority to cancel penalties and other charges for homeowners, small businesses and other property owners that are unable to pay their property taxes due to circumstances caused by COVID‐19 on a case‐by‐case basis,” as Lake County News has reported.
The two organizations said that due to the importance of property tax revenue to counties, cities and schools, any delay in payments “would take tens of billions of dollars away from local government, create cash flow problems, and cause some to default on their loans, which would have significant long‐term effects on all local agencies in California.”
Gov. Gavin Newsom thanked the groups for committing to providing economic relief for residents and small businesses facing hardships due to COVID-19.
Lake County to offer waiver process
During its Tuesday meeting, the Board of Supervisors voted to add as a special item to its agenda a discussion with Treasurer-Tax Collector Barbara Ringen, who answered questions about property tax payments and potential penalty relief for those who cannot pay their property taxes by the deadline due to impacts of COVID-19.
Ringen said she doesn’t have the authority to change the April 10 property tax due date, but she does have the ability to allow for a penalty waiver.
Property owners will have to provide documentation about why they cannot pay their property taxes in relation to impacts from COVID-19, she said. Each waiver will be reviewed on an individual basis.
She said the penalty waiver form will have to be submitted by June 30 along with a check for the base tax. Taxes can be paid online, by phone or by mail.
“We do recommend that the taxpayers pay if we can,” otherwise the penalty waiver process will be in place to help them, Ringen said.
County Administrative Officer Carol Huchingson relayed to the board information from county Tax Administrator Patrick Sullivan, who reported that only San Francisco and San Mateo were taking specific actions to postpone the payment due dates. In those cases, they are waiting until their offices reopen.
County Counsel Anita Grant explained that, based on California Revenue & Taxation Code section 2619, if the dates for the property tax installments – Dec. 10 and April 10 – fall on a Saturday, Sunday or a legal holiday, the tax due date moves to the next business day.
The section also states, “If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the ‘next business day’ or for that whole day, that day shall be considered a legal holiday for purposes of this section.”
Grant explained that the two counties in question were extending the due date by their closures.
She also pointed to California Revenue & Taxation Code section 4985.2, which allows for charges and penalties from tax delinquency to be canceled by the auditor or the tax collector upon findings that include that the failure to pay on time was “due to reasonable cause and circumstances beyond the taxpayer's control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent.”
Grant noted during the discussion that most counties are doing what Ringen is proposing to do with the penalty waiver process.
Supervisor Bruno Sabatier said he believed Ringen is doing the right thing.
As of early Wednesday, the penalty waiver form did not yet appear to be available on the Treasurer-Tax Collector’s Office web page.
Frequently asked questions
The Lake County Tax Collector’s Office has offered the following frequently asked questions about property tax.
1. Can the tax collector extend the April 10, 2020, deadline?
No. The county does not have the authority under State law to extend or postpone the second installment property tax deadline of April 10, 2020.
2. County buildings are no longer open to the public, what are my payment options?
Although we are not accepting in-person payments currently at our office, taxpayers can pay online, via telephone, by mail, or drop box located on the first floor of the Courthouse.
Pay online at http://tax.lakecountyca.gov or by telephone 866-506-8035.
There is a convenience fee of 2.5 percent for credit/debit card payments or a $3 flat fee for an e-check.
3. What if I am unable to make a full property tax payment by April 10, 2020, due to the impact of COVID-19?
We encourage all property owners who can pay their taxes on time to do so. This revenue helps keep the government running and providing vital services that the public relies on, especially in times like these.
4. Can I request a penalty cancellation if I am unable to make a timely payment due to COVID-19?
Yes. For those taxpayers directly impacted by the COVID-19 virus and are unable to pay timely there is a penalty waiver process available after the April 10th deadline.
The penalty waiver process requires documentation as to how the taxpayer was impacted by the virus such as reduced hours, layoffs, business closure, hospitalization or other circumstances that prevented timely payment.
Penalty waiver form will be available on our website or by contacting our office at 707-263-2234.
5. I mailed in my property tax payment, however, your system is not showing my taxes as paid. What should I do?
Processing times for mailed payments may be delayed due to the current public health concerns. We will process all mailed payments as soon as possible.
6. If using the U.S. Postal Service (USPS) or courier services (FedEx, UPS, etc.) to deliver my property tax payment, and County Buildings are closed, how will my payment be received?
We are receiving mail from the USPS and courier services. If circumstances change, we have the ability to cancel penalties for payments that would have been mailed timely.
Email Elizabeth Larson at This email address is being protected from spambots. You need JavaScript enabled to view it. . Follow her on Twitter, @ERLarson, or Lake County News, @LakeCoNews.