COVID-19 Information

Quick Tax Reference

Tax Type	Responsible Agency	Website	Customer Service Phone #
Federal Income Tax	Internal Revenue Service	https://www.irs.gov/	Individuals: 1-800-829-1040 Businesses: 1-800-829-4933 Non-Profits: 1-877-829-5500
California Income/Franchise Tax	California Franchise Tax Board	https://www.ftb.ca.gov/	1-800-852-5711
Sales & Use Tax	California Department of Tax & Fee Administration	https://www.cdtfa.ca.gov/	1-800-400-7115
Special Taxes & Fees	California Department of Tax & Fee Administration	https://www.cdtfa.ca.gov/	1-800-400-7115
Property Tax Oversight	California State Board of Equalization	https://www.boe.ca.gov/	1-916-274-3350
Property Tax Valuation	Each of the 58 County Assessors	List of County Assessors
Property Tax Collection	Each of the 58 County Tax Collectors	List of County Tax Collectors
Documentary Transfer Tax	Each County Recorder's Office	Please contact your local County Recorder's office where the property is located.
State Payroll Taxes (including AB 5 information)	California Employment Development Department	https://www.edd.ca.gov/	1-888-745-3886
Historic Aircraft Exemption	Each of the 58 County Assessors	List of County Assessors Letter Issued by the California Assessors' Association

Frequently Asked Questions (FAQs)

1. Can the California State Board of Equalization (BOE) extend any property tax payment deadline?
   

   No. Issuing property tax bills and collecting payment is not a function of the BOE. You will need to contact your local county tax collector's office where the property is located. Your county tax collector may have provisions in place or other resources to assist you with paying your property tax bill during this challenging time; however, county tax collectors do not have the authority to extend any due dates. For a list of all 58 county tax collectors' offices and their contact information, please visit BOE's County Contact list.

2. Can the California State Controller extend any property tax payment deadline?
   

   No. The State Controller, Betty T. Yee, issued a press release on March 20, 2020 regarding California property taxes, and it states that the State Controller does not have the authority over property tax collection. Each county treasurer tax-collector has the power to waive penalties and interest for late payments that are beyond the taxpayer's control. State Controller Yee encourages taxpayers to contact their county treasurer-tax collector and indicated that some counties (for instance, the County of Los Angeles) have issued statements about property tax payments due during the COVID-19 health crisis.

3. County buildings are no longer open to the public, what are my property tax payment options?
   

   California Association of County Treasurers and Tax Collectors issued a statement that addresses how payments can be made if the county office is closed to the public.

4. What if I am unable to make a full property tax payment due to the impact of COVID-19?
   

   Tax Collectors have the authority to handle specific scenarios where a taxpayer cannot physically pay their taxes due to quarantine, illness, or closure of the Tax Collector's office as a result of COVID-19. The California Association of County Treasurers and Tax Collectors issued a statement that addresses property tax payments.

5. Can I request a penalty cancellation if I am unable to make a timely property tax payment due to COVID-19?
   

   Yes. However, a taxpayer cannot request a penalty cancellation from their local county tax collector's office in advance of the payment's due date. Once the property tax payment becomes delinquent, taxpayers who are unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation with the county tax collector's office where the property is located. Please refer to the statement issued by the California Association of County Treasurers and Tax Collectors for more information.

6. Will property tax amounts be reduced due to economic impact of COVID-19?
   

   Property tax assessments are established on the lien date of January 1 of each year. Should you have questions related to decline-in-value or business personal property valuations, please contact your local county assessor's office where the property is located.