PL
EASE REVIEW THIS IMPORTANT INFORMATION BEFORE
COMPLETING AND SUBMITTING YOUR REQUEST
Under Executive Order N-61-20, a taxpayer may file a claim with the tax collector for relief of penalties on property
taxes for owner occupied residential real property or 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 taxpayer must satisfactorily demonstrate to the tax collector that they have suffered
economic hardship and/or an inability to tender payment of taxes due to the COVID-19 pandemic, or any local,
state or federal response to COVID-19 for the request to be approved.
Tax
es must not have been delinquent as of March 4, 2020. Taxes being paid under an installment plan of
redemption shall not be considered delinquent if all plan payments were current as of March 4, 2020.
Business personal property was not included for relief in the Executive Order N-61-20, however, relief may
be provided based on the application and information
This penalty cancellation request must be submitted by May 6, 2021.
If after review, the penalty cancellation is denied, the assessee will receive notice that the penalties are due
and payable.
I
NSTRUCTIONS:
1. Complete the Applicant Information section, provide a full description of the reason(s) for making the
request, sign and date the form. The form must be signed by an owner whose name appears on the title
of the property or his/her authorized agent. Please print or write legibly using blue or black ink.
2. Mail the completed and signed form, along with payment (penalties excluded) to:
OFFICE OF THE AUDITOR-CONTROLLER/
TREASURER/TAX COLLECTOR
Attn: Penalty Cancellation Review
268 West Hospitality Lane, First Floor
San Bernardino, CA 92415-0360
