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California

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on September 25, 2020.

For more up-to-date information on the relief programs available in California, we recommend that you visit the Secretary of State's website or the California COVID-19 portal.

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Description of Program and Relief

Waiver of Penalties for Late Property Tax Payments

The City of San Francisco is permitting taxpayers to seek a waiver of late penalties if they did not pay their property tax bills that were otherwise due by the May 15, 2020 deadline (extended from April 10, 2020) for reasons related to COVID-19.

Government or Lead Agency

San Francisco Office of the Mayor; Office of the Treasurer and Tax Collector

Dates Available

N/A

Eligibility Requirements/Restrictions

The waiver applies to all property owners in the City of San Francisco who have been financially impacted by COVID-19 and have an outstanding property tax bill that was due on May 15, 2020.

If a property taxpayer has been unable to pay on time for reasons related to COVID-19, the taxpayer should submit a request for a penalty waiver online here. Taxpayers should include information that indicates how they were impacted by COVID-19. The waiver review process may take up to six weeks. Please note that unpaid balances will continue to accrue additional penalties and interest, for which the taxpayer is responsible if the waiver request is denied.

Waivers are generally denied if the only reason for late payment stated is one of the following: the property owner did not receive a notice or bill, the property owner forgot to file and/or pay the tax, the property owner did not know his or her Personal Identification Number (PIN) or Location Identification Number (LIN), it is the property owner’s first late payment, the person responsible for paying the tax is no longer with the company, the payment arrived after the delinquent date with no postmark from the U.S. Postal Service, the property owner was confused by the bill or unsure of what to pay, or the property owner could not afford the tax payment.

Application Deadlines (If Applicable)

Currently available with no specified end date.

Contact for More Information

To contact the Mayor’s office, call (514) 554-6141 or email MayorLondonBreed@sfgov.org.

List of Additional Information

Answers to frequently asked questions about the property tax penalty waiver can be found here.


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

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