Property Taxes and COVID 19
We understand and share the public’s anxiety and concern about the impacts of the 2020 COVID-19 pandemic.
The Nevada County Tax Collector’s Office has a long history of working with taxpayers in times of emergency and disaster, including the recent public safety power shut-offs, wildfires and floods. The best way to provide relief for situation's beyond taxpayer control, is to provide penalty waivers to taxpayers who have been directly impacted by these unprecedented circumstances. Current Revenue & Taxation Code does not allow waivers that are the result of a financial hardship. Because of this, the Governor has issued an Executive Order that lawfully allows tax collectors around the State to do so in light of COVID-19 if you meet the following qualifications:
i) The property for which taxes were not paid is either:
a. residential real property occupied by the taxpayer, or
b. real property owned and operated by a taxpayer that qualifies as a small business under the Small Business Administration’s Regulations, Code of Federal Regulations, Title 13, section 121.201;
ii) The taxes owed on the property in question were not delinquent prior to March 4, 2020;
iii) The taxpayer timely files a claim for relief in a form and manner prescribed by the tax collector; and
iv) The taxpayer demonstrates to the satisfaction of the tax collector that the taxpayer has suffered economic hardship, or was otherwise unable to tender payment of taxes in a timely fashion, due to the COVID-19 pandemic, or any local, state, or federal government response to COVID-19.
If you qualify under any of the above, you can submit a request for penalty waiver for the 2nd installments of 2019-2020 that was due by April 10, 2020. The request for penalty waiver cannot be considered without full payment of original taxes. Any late first installments must be paid, with penalty, at the time this request is submitted.
More information about penalty waiver guidelines and documentation can be found on our penalty waiver page.
If you are unable to remit payment in full at the time of your waiver application, you can request a payment plan after July 1, 2020 to help remedy any extended impacts. If approved for the waiver, all taxes must be paid by May 6, 2021 to avoid penalties and interest from attaching to the taxes owed. Please feel free to contact our office for further assistance.