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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 Late Payment Penalties of Property Taxes; Extension for Filing Business Personal Property Statements

As part of special COVID-19 relief measures, Governor Gavin Newsom has signed Executive Order N-61-20, which waives penalties for late property taxes paid after April 10 for taxpayers who demonstrate they have experienced financial hardship due to the COVID-19 pandemic through May 6, 2021. The waiver will apply to residential and small business property owners.

Additionally, the executive order will extend the deadline for certain businesses to file Business Personal Property Statements that are otherwise due on May 7, 2020. The May 7, 2020 deadline is extended to May 31, 2020.

Government or Lead Agency

California Office of the Governor

Dates Available

The waiver of late-payment penalties is retroactively available from April 10, 2020 through May 6, 2021.

The deadline for certain businesses to file Business Personal Property Statements is extended from May 7, 2020 to May 31, 2020.

Eligibility Requirements/Restrictions

The waiver of penalties for late payment of property tax extends to residential and small business property owners who are unable to pay their property taxes due to the COVID-19 pandemic, or any local, state, or federal government response to COVID-19. The property owner must not have been delinquent with property taxes owed prior to March 4, 2020. The property owner must file a timely claim for relief in a form and manner determined by the applicable county property tax collector.

Businesses that are required to file a Business Personal Property Statement under California Revenue and Taxation Code section 441(b) or 463(a) are eligible for this extension.

Application Deadlines (If Applicable)

N/A

Contact for More Information

Contact the Office of the Governor at (916) 445-2841.

List of Additional Information

A copy of Governor Newsom’s Executive Order can be found here.

For the related announcement, please click 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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