News

Alameda County tax collector announces property tax penalty waiver procedure

Delinquency must be due to coronavirus-related circumstances beyond taxpayer's control

Alameda County Treasurer-Tax Collector Henry C. Levy released publicly Monday the policies and procedures by which his office will be processing requests to waive penalties and interest related to delinquent property tax payments caused by the COVID-19 crisis.

The second installment of property taxes for the 2019-20 fiscal year was due last Friday (April 10), but many residents throughout the county have been impacted physically and financially by the coronavirus pandemic and resulting shelter-in-place order.

Levy announced earlier this month that his office would be implementing a program to allow coronavirus-impacted property owners to receive some financial relief during the pandemic by removing tax delinquency penalties and other associated costs for those who could not pay on time.

He released specifics about those policies and procedures, including the waiver request application, on Monday morning.

"(My) will consider applications for waivers of penalties, interest and costs for delinquent taxes if the reason for delinquent payment is due to demonstrated COVID-19 related circumstances such as health or financial hardship to the taxpayer, and that the failure to pay was due to circumstances beyond the taxpayer’s control," Levy said.

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California property taxes are due in two installments during the fiscal year.

This year, the final day to pay the second installment without accruing a delinquency penalty was April 10. Many local county tax collectors, and their California Association of County Treasurers and Tax Collectors, said they had no ability to change the deadline, arguing the sole power to move the date lies with the State Legislature, which took up no such action.

But two Bay Area counties -- San Francisco and San Mateo -- opted for their own work-around to delay the actual due date until after the shelter order is lifted, via a provision in state law that allows the deadline to be pushed out if the county tax collector's office is closed by action of the Board of Supervisors. The San Francisco Chronicle was first to report those counties' moves.

Alameda County took no such action. Although the Tax Collector's Office locations in Oakland and Hayward have been closed to the public amid the shelter order, the department has remained open for employees to conduct regular staff work, including processing payments.

Levy announced on April 1 that he would be devising a program for impacted residents to request a waiver of delinquency penalties.

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In detailing the new program Monday, the Tax Collector's Office also posted the policy and instructions, as well as the application form, on its website.

First off, the delinquency must be due to coronavirus-related circumstances beyond taxpayer's control, according to Levy.

"All taxpayers will be required to provide documentation of the COVID-19 related reason. Examples of such documentation are in the policy found online. Taxpayers will be required to sign under penalty of perjury," he said.

To qualify, a taxpayer must have already paid their first installment of 2019-20.

Levy's office will review waiver penalty requests on a case-by-case basis, beginning on Monday. "Taxpayers must make full payment of their taxes before the application for waiver will be reviewed," he said. "Qualified waiver requests will not be processed until payments are made."

This process will remain in effect until May 4 -- the current expiration date for Alameda County's shelter order -- and new policies will be announced in the future, according to Levy.

To learn more, visit the Tax Collector's Office website or call 510-272-6800.

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Alameda County tax collector announces property tax penalty waiver procedure

Delinquency must be due to coronavirus-related circumstances beyond taxpayer's control

by / Pleasanton Weekly

Uploaded: Mon, Apr 13, 2020, 4:58 pm

Alameda County Treasurer-Tax Collector Henry C. Levy released publicly Monday the policies and procedures by which his office will be processing requests to waive penalties and interest related to delinquent property tax payments caused by the COVID-19 crisis.

The second installment of property taxes for the 2019-20 fiscal year was due last Friday (April 10), but many residents throughout the county have been impacted physically and financially by the coronavirus pandemic and resulting shelter-in-place order.

Levy announced earlier this month that his office would be implementing a program to allow coronavirus-impacted property owners to receive some financial relief during the pandemic by removing tax delinquency penalties and other associated costs for those who could not pay on time.

He released specifics about those policies and procedures, including the waiver request application, on Monday morning.

"(My) will consider applications for waivers of penalties, interest and costs for delinquent taxes if the reason for delinquent payment is due to demonstrated COVID-19 related circumstances such as health or financial hardship to the taxpayer, and that the failure to pay was due to circumstances beyond the taxpayer’s control," Levy said.

California property taxes are due in two installments during the fiscal year.

This year, the final day to pay the second installment without accruing a delinquency penalty was April 10. Many local county tax collectors, and their California Association of County Treasurers and Tax Collectors, said they had no ability to change the deadline, arguing the sole power to move the date lies with the State Legislature, which took up no such action.

But two Bay Area counties -- San Francisco and San Mateo -- opted for their own work-around to delay the actual due date until after the shelter order is lifted, via a provision in state law that allows the deadline to be pushed out if the county tax collector's office is closed by action of the Board of Supervisors. The San Francisco Chronicle was first to report those counties' moves.

Alameda County took no such action. Although the Tax Collector's Office locations in Oakland and Hayward have been closed to the public amid the shelter order, the department has remained open for employees to conduct regular staff work, including processing payments.

Levy announced on April 1 that he would be devising a program for impacted residents to request a waiver of delinquency penalties.

In detailing the new program Monday, the Tax Collector's Office also posted the policy and instructions, as well as the application form, on its website.

First off, the delinquency must be due to coronavirus-related circumstances beyond taxpayer's control, according to Levy.

"All taxpayers will be required to provide documentation of the COVID-19 related reason. Examples of such documentation are in the policy found online. Taxpayers will be required to sign under penalty of perjury," he said.

To qualify, a taxpayer must have already paid their first installment of 2019-20.

Levy's office will review waiver penalty requests on a case-by-case basis, beginning on Monday. "Taxpayers must make full payment of their taxes before the application for waiver will be reviewed," he said. "Qualified waiver requests will not be processed until payments are made."

This process will remain in effect until May 4 -- the current expiration date for Alameda County's shelter order -- and new policies will be announced in the future, according to Levy.

To learn more, visit the Tax Collector's Office website or call 510-272-6800.

Comments

Spudly
Laguna Oaks
on Apr 14, 2020 at 10:12 am
Spudly, Laguna Oaks
on Apr 14, 2020 at 10:12 am
7 people like this

It may be better to just suspend penalties for late payment for all Alameda county property owners for 90 days. Reduce administrative burden for the county and the homeowners. I say this based on the policy below.

The ALCO TTC will begin to review waiver penalty requests on a case‐by‐case basis, beginning on
Monday, April 13th. In addition to the statutory criteria, the ALCO TTC requires the following conditions
for consideration of waiver applications under this new policy:
 Second installment only;
 First installment, and any penalties, interest and costs, must be paid in full;
 Full payment of second installment taxes; no partial payments are allowed;
 Include supporting documentation, substantiating the request:
o COVID‐19 related medical circumstances and evidence that may be considered include:
 Documented COVID‐19 testing doctor referral (isolation)
 Documented COVID‐19 testing results (isolation, quarantine, hospitalization) for
the taxpayer
 Hospital release form indicating date of admission of the taxpayer
o COVID‐19 related economic considerations that may be considered include demonstrated
from loss of income by the taxpayer directly caused by COVID‐19 circumstances, which
took place after the effective date of the County of Alameda Public Health Officer’s
Shelter‐In‐Place (SIP) Order commencing March 17th. Examples are:
 Unemployment of the taxpayer, demonstrated by:
Alameda County Administration Building, 1221 Oak Street, Oakland, California 94612
 Employment notification letter/e mail
 California EDD Unemployment Letter
 Significantly reduced hours of unemployment for the taxpayer, demonstrated by:
 Employment notification letter/e mail
 Pay Stubs before and after SIP
o Closure of the taxpayer’s trade or business, demonstrated by:
 Monthly financial statements
 Sales tax reports
 Reports showing customer losses
o Loss of rental income owed to the taxpayer, demonstrated by:
 Monthly financial statements
 Report showing rent rolls and delinquency reports
 Application for Forbearance by lender
 The waiver request must be signed, under penalties of perjury, to evidence the representations
made.


Michael Austin
Pleasanton Meadows
on Apr 14, 2020 at 10:35 am
Michael Austin, Pleasanton Meadows
on Apr 14, 2020 at 10:35 am
10 people like this

HOW ABOUT A TAX CREDIT TO THOSE PROPERTY OWNERS THAT PAID THEIR TAXES IN ADVANCE?


Karl
Birdland
on Apr 14, 2020 at 11:25 am
Karl, Birdland
on Apr 14, 2020 at 11:25 am
6 people like this

Michael Austin -

HAHAHAHAHAHAHAHAHAHAHAHAHA!

I appreciate a little humor to cheer me up during these difficult times......

This is CA - almost the highest taxed state in the country. No breaks for us - we should be glad to pay a PREMIUM to live in this paradise.....


HAHAHAHAHAHAHHAHAHAHAHAHAHA!


Wombat
Downtown
on Apr 15, 2020 at 8:24 am
Wombat, Downtown
on Apr 15, 2020 at 8:24 am
8 people like this

Don’t know what Michael Austin is complaining about this time (in full caps, no less). No one is getting a “tax credit” here. No one is getting a break from paying their property tax in full here. All that is being offered is a waiver of the late fee charge if one is late in paying their property tax - and to even get that waiver one has to supply proof of a COVID-19 related disruption and sign the request under penalty of perjury. No one who is in the unfortunate position of having to apply for such a waiver should be envied.


Michael Austin
Pleasanton Meadows
on Apr 15, 2020 at 6:32 pm
Michael Austin, Pleasanton Meadows
on Apr 15, 2020 at 6:32 pm
1 person likes this

Thanks Karl.

Wombat would not know humor if it was slapping him in the face.

He will bounce back here with another insult.


Wombat
Downtown
on Apr 15, 2020 at 8:20 pm
Wombat, Downtown
on Apr 15, 2020 at 8:20 pm
5 people like this

Oh, so that was humor. Yes, very amusing.


Wombat
Downtown
on Apr 15, 2020 at 8:36 pm
Wombat, Downtown
on Apr 15, 2020 at 8:36 pm
6 people like this

@Karl wrote "This is CA - almost the highest taxed state in the country."

Not quite. California isn't in the top 10 of the states with the highest tax burdens. California is down at #11. California's individual income tax burden is high at #5, but California sales and excise taxes, and California property taxes are below average in burden at #30 each.

The states with the highest tax burdens?
New York, Hawaii, Maine, Vermont, and Minnesota.


Karl
Birdland
on Apr 16, 2020 at 8:25 am
Karl, Birdland
on Apr 16, 2020 at 8:25 am
4 people like this

Thus the term "almost"..........


Wombat
Downtown
on Apr 16, 2020 at 11:43 am
Wombat, Downtown
on Apr 16, 2020 at 11:43 am
5 people like this

@Karl

Oh, OK. So according to your usage, New Jersey is "almost" the most populous state in the US.


Karl
Birdland
on Apr 16, 2020 at 12:16 pm
Karl, Birdland
on Apr 16, 2020 at 12:16 pm
4 people like this

Bob was right Wombat......

You are a hater.......


Wombat
Downtown
on Apr 16, 2020 at 1:56 pm
Wombat, Downtown
on Apr 16, 2020 at 1:56 pm
5 people like this

@Karl

LOL! Loosen up. I'm just having fun. Wombats love to play with their prey.
:-)


Maureen
Danbury Park
on Apr 17, 2020 at 4:15 am
Maureen, Danbury Park
on Apr 17, 2020 at 4:15 am
3 people like this

Karl's MO is sarcastic anger poorly disguised as humor.


WHAT
Birdland
on Apr 17, 2020 at 6:04 am
WHAT, Birdland
on Apr 17, 2020 at 6:04 am
2 people like this

Wombat is also a true hater who thinks he is enlightened.


Karl
Birdland
on Apr 17, 2020 at 11:14 am
Karl, Birdland
on Apr 17, 2020 at 11:14 am
1 person likes this

Well as us New Yorkers say:
1) Sarcasm is an art
2) If you can't take a joke, to heck with you

Sorry this doesn't fit in with the New Age, Tie Died California Dreaming fantasy world

Yes, that is a little angry and hateful of me....sorry if I hurt your feelings Maureen


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