Penalty Waiver Information & Forms

Sometimes mail does go astray, sometimes credit card transactions fail to transfer, and sometimes Virtual Checks fail to be processed. In these cases we will need documentation which provides evidence to the tax collector that your payment was made timely.

In essence, it’s a judgment call of the Tax Collector, and this Tax Collector requires documentation that would satisfy a Grand Jury investigation. You may always disagree with the Tax Collector’s decision and appeal that decision to the Board of Supervisors. If the Board of Supervisors also denies your appeal, you may then litigate the matter in Superior Court.

Not Beyond the Taxpayer's Control

An example would be placing the tax payment into a US Postal Service drop box on the last day and the payment is subsequently postmarked with the next days postmark date. If you wait until the last day to mail the taxes, make sure you witness the postal employee hand stamping the postmark on your mailing envelope. Other unacceptable examples are that the taxpayer was on vacation and just forgot to pay it; or, the taxpayer intentionally sent the incorrect amount to pay the taxes (we do keep records of those sending short payments for annual comparison).

Beyond the Taxpayer's Control

An example would be a medical emergency involving the taxpayer on the last day to pay the taxes. Or, the death of a family member on the last day to pay the taxes. Or, theft of mail within the U.S. Postal Services control. And yes, we require documented proof to substantiate these claims. Each application must stand on its own merit. The key is that the Tax Collector must be convinced beyond doubt that the tardy payment was beyond the taxpayers control.

If you believe that one of these conditions might apply to your situation, please fill out the above form and submit this form with payment of taxes along with a separate penalty check. If the waiver is approved, this penalty check will be returned to you. If payment has already been applied with penalty and the waiver is approved, you will receive a refund for penalty.

Late payment not under your control? Read when, and how, a penalty waiver may be granted.