Ver. 6/30/2020
PENALTY CANCELLATION REQUEST
- PLEASE READ BEFORE COMPLETING YOUR REQUEST -
Please note that, pursuant to the relevant sections of the California Revenue & Taxation (R&T) Code, penalties attach by
operation of law and may only be canceled under specific conditions as authorized under the R&T Code.
A taxpayer may request cancellation of a penalty assessed on a secured or unsecured property in writing or by submitting
a completed and signed penalty cancellation request form. In general, the Treasurer-Tax Collector will respond to a
request within four to six weeks. Requests may take longer during peak collection periods.
• Approval of a Penalty Cancellation Request
If the request for penalty cancellation is approved, the Treasurer-Tax Collector will respond in writing to the
taxpayer confirming the cancellation. Your payment will be processed to pay your 2
nd
installment.
• Denial of a Penalty Cancellation Request
If the request for penalty cancellation is denied, the Treasurer-Tax Collector will respond in writing to the taxpayer
explaining the reason for the denial. Additionally, you will be required to submit a payment for the penalty
amount within 15 days of the date provided on the notification. Your payment will be processed and
placed in suspense pending the receipt of the penalty amount due.
If you have additional questions or need assistance, please call our office at (877) 829-4732 between 8 a.m. and 4:30 p.m.,
Monday - Friday.
Please mail the completed penalty cancellation request form to SDTTC – ATTN: COVID-19 REVIEW, 1600 Pacific
Highway, Room 162, San Diego, California, 92101. Alternatively, you may drop it off in our drop box found at our main
office or any of our branch office locations. Do not include a check for the penalty amount at this time. This would only be
required if the request is denied. Only the tax owed should be included. (Note: The 1st installment with penalties must also
be included if it is unpaid. We cannot process a 2nd installment payment until the 1st installment is paid.)
In the space, below provide your explanation of the circumstances that led to your late
payment. You need to provide a copy of evidence that supports your explanation. You
may use a separate sheet of paper if necessary.