Any Taxpayer may request cancellation of a penalty assessed on a secured or unsecured property, either in writing, or by submitting a completed and signed Penalty Cancellation Request Form. California Revenue & Taxation Code 4985.2 and 2509 provide a very limited basis for cancellation of penalties. The Office of the Treasurer-Tax Collector (TTC) attempts to respond to all requests within 60 days.
Approval of a Penalty Cancellation Request
If the request for penalty cancellation is approved, the TTC will respond to the taxpayer confirming the cancellation.
Denial of a Penalty Cancellation Request
If the request for penalty cancellation is denied, the TTC will respond to the taxpayer explaining the reason for the denial.
Appealing a Decision
If a request for penalty cancellation is denied, the taxpayer may appeal the decision by filing a Claim for Refund of Taxes and/or Penalties paid with the Office of the Clerk of the Board of Supervisors by clicking on the following link: Claim for Refund
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