Treasurer and Tax Collector

Los Angeles County
Treasurer and Tax Collector
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Penalty Cancellation Request
 

Penalty Cancellation Request


Instructions for completing the Penalty Cancellation Request Form:
  • Step 1: Read the Important Information Section below prior to completing this form.
  • Step 2: Select the California Revenue and Taxation Code (R&TC) Section you believe allows the Tax Collector
                 to cancel the penalties imposed.
  • Step 3: Complete the informational section at the top of the Penalty Cancellation Request Form.
  • Step 4: Select the type of bill and bill year for which you are requesting penalty cancellation.
  • Step 5: Read and consent to the acknowledgement that the documents you submit constitute a public record
                 under the California Public Records Act. After submitting the Penalty Cancellation Request, you
                 will receive an email confirmation which will provide instructions on how to submit any
                 documentation, if applicable to support your request.
  • Step 6: Submit supporting documentation for your request to penalty@ttc.lacounty.gov. Use the confirmation
                 email to submit any supporting documentation, if applicable to support your request. Please redact
                 all personally sensitive information as emails are not encrypted and are not secure.
Step 1:

Please read the important information below:

The California Revenue and Taxation Code (R&TC) grants the Treasurer and Tax Collector the authority to cancel penalties in limited circumstances. Below are examples of requests that the Tax Collector will deny if submitted for penalty cancellation review.

1. Requests that the Tax Collector consider the taxpayer's payment history.

The Tax Collector will deny a request to cancel a penalty based on a taxpayer's request to consider the taxpayer's positive payment history. The R&TC does not grant the Tax Collector the authority to consider a taxpayer's payment history, whether positive or negative, in determining whether or not to cancel a penalty.

2. Requests related to home banking or online bill payments.

The Tax Collector will deny a request to cancel a penalty related to a home banking or online bill payment that a taxpayer initiated prior to the delinquency date, which the Tax Collector received after the delinquency date. The reason for this is that the United States Postal Service does not postmark the envelopes used to remit payments from home banking and online bill payment services. In the absence of a postmark, the Tax Collector only considers the received date in determining if the payment is late and if the penalty applies.

In the Annual Secured Property Tax Bill Insert the Tax Collector recommends to taxpayers that they not use this service for the reason stated above. This information is also included in the Tax Collector’s Avoid Penalties by Understanding Postmarks FAQs. Finally, some banks provide a disclosure on their online bill pay websites urging users not to use the service when making federal, state or local tax payments of any kind.

3. Requests related to a taxpayer assertion that the taxpayer mailed the payment prior to the delinquency date
    with sufficient time for the United States Postal Service to deliver the payment prior to the delinquency
    date.

The Tax Collector will deny a request to cancel a penalty based on an assertion that the taxpayer mailed the payment “early enough” to allow the United States Postal Service sufficient time to deliver the payment prior to the delinquency date. The reason for this is that the R&TC states that the remittance will be deemed received on the date shown by the post office cancellation mark stamped on the envelope.

4. Requests related to the financial circumstances of the taxpayer, which prevented the taxpayer from paying
    the amount due prior to the delinquency date.

The Tax Collector will deny a request to cancel a penalty based on the financial circumstances of a taxpayer, which prevented the taxpayer from paying the amount due prior to the delinquency date. Under the R&TC, there is no provision to cancel penalties due to financial circumstances that prevented a timely payment.

5. Requests related to the non-receipt of property tax bill.

The Tax Collector will deny a request to cancel a penalty based on non-receipt of a property tax bill. Under the R&TC, there is no provision to cancel penalties imposed for failure to receive a tax bill.

6. Requests related to new home ownership and not understanding the property tax process.

The Tax Collector will deny a request to cancel a penalty based on a taxpayer not understanding the property tax process. The reason for this is that most real estate transactions occur through an escrow process where property tax information is provided.

7. Requests related to taxpayer errors submitting a payment through our online payment system.

The Tax Collector will deny a request to cancel a penalty based on the taxpayer submitting incorrect information while submitting an online payment through the Treasurer and Tax Collector’s online payment system. The reason for this is that taxpayers agree to Terms of Use and Terms of Payment that place the responsibility with the taxpayer to enter correct account information. Examples of taxpayer online payment errors include, but are not limited to, taxpayer input of an incorrect account or routing number in an eCommerce transaction or failure to accurately validate credit/debit card information.

Having read the information provided above, I wish to proceed with my request for penalty cancellation. Please click Proceed to Request to continue.





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