To: Board of Supervisors
From: Supervisor Rex Bohn
Agenda Section: Initiated by Board Member
SUBJECT:
title
Discussion on Postponement of Standard Penalty Waiver Procedures for Late Payment of Property Taxes (Supervisor Rex Bohn)
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Discuss postponing standard penalty waiver procedures for late payment of property taxes; and
2. Take other action as necessary.
Body
SOURCE OF FUNDING:
General Fund
DISCUSSION:
In an effort to slow the spread of novel coronavirus (COVID-19) and preserve critical health care capacity across the region, the Humboldt County Health Officer, announced a legal order on March 19, 2020 (the "Order"), directing residents to shelter in place for three weeks beginning March 20th. The Order directs county residents to stay home, limiting activity, travel, and business functions to only the most essential needs. On March 30, 2020, the Health Officer modified the Order and extended the effective date of the Order until rescinded.
The county thereafter announced that it would significantly modify the way its public-facing services would be provided during the term of the Order. Consistent with this directive, the
county's social distancing guidelines, and Center for Disease Control (CDC) guidance, the Treasurer-Tax Collector's Office (T-TC) has been closed to the public with respect to the acceptance of walk-in tax payments and will remain closed through the duration of the Order.
The second installment of county-wide property taxes for fiscal year 2019-20 is due on April 10, and the T-TC does not have the authority to extend the second installment deadline, which is set forth in state law. Revenue and Taxation Code 4985.2 provides that any penalty, costs, or other charges resulting from tax delinquency may be canceled by the T-TC if failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control. The COVID-19 ...
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