Property Taxes and COVID-19

Message from Roy Given, Marin County Tax Collector

The COVID-19 public health emergency has had a significant impact on our residents and businesses. As your County Tax Collector, I know there are members of our community who are struggling to make ends meet and who have concerns about what the economic future will hold. Many residents and local businesses also have concerns about the impact of COVID-19 and the deadline to pay their property taxes without penalty. All these concerns are understandable, and I want to assure everyone that they are being addressed in a thoughtful and deliberate manner.

Request for Penalty Cancellation

Frequently Asked Questions

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• Can my property tax penalties be cancelled if I have been impacted by COVID-19?

  Yes, if a property is your primary residence, or if you own/operate a qualified small business in Marin County and you have been medically or financially impacted by COVID-19, you can submit a COVID-19 Request for Penalty Cancellation with your tax payment. Each request will be reviewed based on the parameters outlined in the Governor’s Executive Order N-61-20 and the State Controller’s Guidelines. In accordance with the State Controller’s Guidelines, payment must be submitted with each request for penalty cancellation.

• If I own more than one property, do I need to file a Request for Penalty Cancellation for each property?

  Yes. You must submit a separate request for each property and each tax installment because not all property is eligible for cancellation of penalties and COVID-19 may not impact every property owner in the same way or for the same duration.

• My primary residence has two Assessor Parcel Numbers (APN), can penalties be cancelled on both?

  Yes. If the secondary parcel is integral to your primary residence, it can be considered for cancellation of penalties. You must file a separate Request for Penalty Cancellation for the secondary parcel and clearly identify the circumstances.

• Is rental property eligible for cancellation of penalty due to COVID-19?

  Yes. If you hold an active Business License with the County of Marin and meet the small business standards for average annual receipts or number of employees per the Small Business Administration guidelines and you have been adversely impacted by the pandemic, you can request penalty cancellation.

• Am I eligible for penalty cancellation if I have unpaid property taxes that were delinquent prior to March 4, 2020?

  If you have unpaid property taxes that were delinquent prior to March 4, 2020 you would not be eligible to receive a COVID-19 penalty cancellation under Governor’s Executive Order N-61-20.

• Is a payment required with my Request for Penalty Cancellation?

  Yes. In accordance with the State Controller’s Guidelines, requests will not be reviewed without payment of the original tax.

• Can I start a payment plan or make partial payments?

  Partial payments and payment plans are not offered through this program, but a savings account could be utilized, instead.

• What is the deadline to submit a Request for Penalty Cancellation?

  The final deadline to submit a request with payment is May 5, 2021. However, a request for each tax installment is required and will be evaluated based on the taxpayer’s circumstances at the time each installment was originally due.

• What happens if my Request for Penalty Cancellation is denied?

  The original property tax, plus penalties, cost and interest that has accrued as of the actual date of payment will be due.

• Is financial hardship due to COVID-19 a qualifying condition for cancellation of penalty?

  Yes, but supporting documentation must be submitted that clearly demonstrates that condition.

• What supporting documentation is needed to demonstrate that I was impacted by COVID-19

  Supporting documentation for each request may include, but is not limited to, the following:

  • Note from physician or medical staff;
  • Hospital release form indicating date of admission;
  • Employer notification of employment release due to COVID-19;
  • Employer notification of business closing/reduced hours due to COVID-19;
  • Document showing business owner/operator unable to conduct business due to COVID-19;
  • Business License with financial statements and/or bank records for the business.
• Do I need to file a separate Request for Penalty Cancellation for each installment of property taxes?

  Yes. You must submit a separate request for each property and for each tax installment, because COVID-19 may impact property owners differently at different times.

• How can I find out if my business qualifies for cancellation of penalty?

  Real property and business property owned and operated by a taxpayer that qualifies as a small business based on their average annual receipts or number of employees under the Small Business Administration’s Regulations (SBARs), Code of Federal Regulations, Title 13, section 121.201 is eligible. Please refer to the SBA website to determine if your business qualifies. The Tax Collector is not able to do this research on your behalf and you must document how you meet the SBARs.

• Are business property and personal property taxes eligible for cancellation of penalty due to COVID-19?

  Yes, if the business property or personal property is owned by a qualified small business based on their average annual receipts or number of employees according to the Small Business Administration’s Regulations, Code of Federal Regulations (SBARs), Title 13, section 121.201. The Tax Collector is not able to do this research on your behalf and you must document how you meet the SBARs.

• What if my taxes are usually paid from my mortgage company, but my mortgage is in forbearance?

  Provide a letter from your mortgage company that explains your taxes will not be paid through your mortgage impound account due to the forbearance.

• Will my 2019/20 property tax bill be reduced because of the economic impacts of COVID-19?

  Not at this time. Property tax amounts are established on the lien date of January 1 of each year. The property tax amounts currently due for the 2019-2020 Annual Secured Property Taxes have a lien date of January 1, 2019, and therefore, no reduction will be made to the current bill. Should you have questions related to decline-in-value or business personal property valuations, please contact the Office of the Assessor at (415) 473-7215 or visit their website.

• What are my payment options?

  The Marin County Tax Collector’s office is currently open but is not accepting cash payments. We also discourage in-person visits for public health reasons. Taxpayers can pay online, via telephone or by mail. There is no cost for e-Check payments. For credit/debit card transactions, our card payment processor charges a 2.35 percent service fee. Please visit marincounty.org/taxbillonline to review all payment methods.

• I already mailed my property tax payment; however, your system is not showing my taxes as paid. What should I do?

  If more than two weeks have passed since you mailed your payment, please contact the tax collector’s office at (415) 473-6133 or send email to the Tax Collector.

• How do I get more information about my Property Taxes

  You can use the Tax Collector’s website to look up taxes due, view your bill, and view a three-year payment history. You may also call us at (415) 473-6133, or visit www.marincounty.org/taxes for additional information.

For public health reasons, we discourage personal visits to the Civic Center.

Pay online or by phone —

• Pay online: marincounty.org/taxbillonline
• Pay by phone: (800) 985-7277
• Pay by mail:
  Marin County Tax Collector
  P.O. Box 4220
  San Rafael CA 94913