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 situations that are beyond taxpayer control is to provide penalty waivers to taxpayers who have been directly impacted by these unprecedented circumstances. The current Revenue & Taxation Code does not allow waivers that are the result of 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.
COVID-19 Penalty Waiver Qualifications
- 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;
- The taxes owed on the property in question were not delinquent prior to March 4, 2020;
- The taxpayer timely files a claim for relief in a form and manner prescribed by the tax collector; and
- 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.
How to Submit a COVID-19 Penalty Waiver
If you meet any of the qualifications listed above, you can submit a request for penalty waiver for the 2nd installment of 2019-2020, due by April 10, 2020, and the 1st and 2nd installments of 2020-2021, due December 10, 2020 and April 12, 2021. The request for penalty waiver cannot be considered without full payment of original taxes and must be received in our office with payment no later than June 30, 2021. Any taxes not paid by this date that were approved for a waiver will have penalties reapplied. More information about penalty waiver guidelines and documentation can be found on our penalty waiver page. Please contact our office if you need further assistance. You can also read the COVID-19 Penalty Waiver FAQs.
- Submit a COVID-19 Penalty Waiver online. Documentation can be attached through the online process. Payment of taxes will need to be sent via the US Mail, put in our dropbox, or made online. If paying online, please wait for the penalty waiver determination to avoid pre-paying penalties.
- Submit a COVID-19 Penalty Waiver by mail. Send the form by mail, with documentation and payment, to Nevada County Tax Collector, PO Box 128, Nevada City, CA 95959.