Property Tax - December 10th and April 10th Payment Dates and COVID-19
We understand and share the public's anxiety and concern about the impacts of the 2020 COVID-19 pandemic. We are also sympathetic to all the challenges our Taxpayers are facing and their concern about the upcoming property tax payment. However, County Tax Collectors cannot change the December 10th or April 10th Payment Dates for the First and Second Installments of Property Taxes because these dates are established by State law.
County, city and special district services, schools and many local financial obligations are supported by both the December 10th and April 10th payments. If a large portion of taxpayers don't pay when the taxes are due, there are very immediate and serious impacts to school obligations and other local financial obligations that are funded through the payment of these property taxes. During times of crisis such as this, Mono County, the Town of Mammoth Lakes, our Schools and Special Districts must retain the financial ability to provide critical services to the community.
Given the rapidly evolving situation, we recommend taxpayers make plans to remit payment by remote means. We want to encourage all those who can, to use our online or telephone payment services or to mail their payments, with a timely postmark no later than December 10, 2020 for the 1st Installment and April 12, 2021 for the 2nd Installment. For online payments please visit https://monocounty.ca.gov/tax or for phone payments please call 844-806-5723.
The Tax Collector’s Office recognizes that some taxpayers may face significant financial difficulty in paying their December 10th and/or April 10th installments that is a direct result of the COVID-19 restrictions. There is a process allowed by the Revenue & Taxation Code for property owners to apply for consideration of a penalty waiver (but not the tax), in cases where the failure to pay is due to reasonable cause beyond the taxpayer’s control, the taxpayer exercised ordinary due care, and the circumstances are not the result of the taxpayer’s neglect. This office will carefully review each application requesting penalty cancellation along with supporting documentation on a case-by-case basis and grant relief where allowed by current law. However “economic hardship” or “inability to pay” have not generally been considered acceptable reasons. Therefore, we will require each taxpayer to provide us with documents to support the total loss of income and why, that no other financial resources are available to pay the taxes, and the result of applying for unemployment or other sources of relief. Furthermore, a property owner that is delinquent may enter into a payment plan with applicable penalties and interest which would provide more time to pay their tax liability. The form to apply for cancellation or waiver of penalties and other costs along with instructions for completing the form may be found on our website at https://www.monocounty.ca.gov/tax/page/penalty-cancellation-request. Taxpayers applying for relief based on the Governor's Order N-61-20, please fill out form named COVID-19 "Penalty Cancellation Request form". Please note If taxes are not yet paid, payment of all taxes, penalties and costs must accompany the application to our office for consideration.
We promise to work with local taxpayers to provide any and all relief allowable under the law but at this time, again, we do not have the independent power or authority to extend any delinquent dates.
Thank you for your understanding and cooperation.