COVID-19 Penalty Cancellations
The San Diego County Treasurer-Tax Collector's Office is now accepting penalty cancellation requests for those who have been directly impacted by the coronavirus pandemic.
Under Gov. Gavin Newsom’s May 6 executive order, certain property owners directly affected by COVID-19 have until May 6, 2021, to file a special COVID-19 penalty cancellation request. To qualify to submit an application, the property must be either:
- Residential and occupied by the homeowner OR
- Owned and operated by a taxpayer that qualifies as a small business.
If you are a home or small business owner, you can use the TTC's special penalty cancellation request form with your payment and sufficient documentation.
Here is what you must do to submit a penalty cancellation
- Complete the request form, print it and sign it.
- Include copies of printed evidence showing how you were impacted by the coronavirus pandemic and unable to pay your property taxes by April 10, the delinquent date.
- Include a check for the second installment of property taxes you owe.
The TTC does not accept request forms when there are no payment or evidence attached. All submissions will be reviewed and approved on a case-by-case basis. If the request is denied, all penalites and fees will apply.
Mail the request form, evidence, and payment to:
SDTTC – ATTN: COVID-19 REVIEW
1600 Pacific Highway, Room 162
San Diego, California 92101
Alternatively, you can drop off your items in the TTC’s drop boxes found at all our branch locations.
Click on one of the most frequently asked questions below to read the answer, or click "Expand All" to see all the answers.
Answers to Frequently Asked Questions
What will qualify for a penalty cancellation?:
We will consider all penalty cancellation requests from taxpayers directly impacted by COVID-19 who could not pay their second installment tax payment by April 10, 2020. Requests must include documentation to show how you were impacted and unable to pay the installment. Some examples include illness, hospitalization, quarantine, or loss of employment due to COVID-19. Examples of documentation may include hospitalization documents, doctors’ notes, employment notifications such as a business closure, layoff notice, general employment, rent receipt postponement notices or waiver, CA EDD Unemployment Insurance (UI) claim letter, etc.
How will I know if my penalty cancellation request is approved?:
You will be notified in writing within 4 to 6 weeks. We will send a letter to the address provided on the form.
Will you approve a penalty cancellation for my unpaid supplemental or escape bill?:
If you were unable to pay an installment of your supplemental or escape bill that was due between March 18 and June 30 because you were impacted by COVID-19, you may submit a penalty cancellation request with supporting documentation and your payment for consideration.
What if I am currently on a 5-year payment plan and unable to pay my annual installment due on April 10th?:
If you were unable to pay your five-year payment plan installment because you were impacted by COVID-19, you may submit a penalty cancellation request along with supporting documentation and your payment for consideration.
Will you approve a penalty cancellation for the first installment of the 2019-2020 annual tax bill?:
No. Unpaid first installments became delinquent on December 10, 2019, and a 10% penalty was applied. The governor’s stay-at-home order did not impact the first installment delinquent date, so penalties will not be cancelled on delinquent first installments. If you have a delinquent first installment, you must pay it and the penalty along with your penalty cancellation request for the second installment.