On May 6, Governor Newsom expanded property tax filing and payment relief from county and local guidance announced in GHJ’s prior Tax Alert. In addition to expanding the payment relief guidance for April installments, the executive order extended the deadline for all business personal property tax statements until the end of the month. County personal property tax statements may be filed up to May 31 without the application of penalties.

The Governor signed an executive order on May 6, 2020, that:

  • Extends the May 7, 2020, deadline for deadline for filing business personal property tax statements (Form 571-L) until May 31, 2020; and
  • Provides relief for some taxpayers who were unable to make their April 10, 2020, property tax payments by suspending penalties, costs and interest for those late payments until May 6, 2021.

Relief for the late April property tax payments is only available to taxpayers who demonstrate they have experienced financial hardship due to the pandemic for taxes paid on:

  • Residential real property occupied by the taxpayer; and
  • Real property owned and operated by a small business (defined under the Small Business Administration regulation 13 C.F.R. 121.201).

The taxpayer must file a claim for relief (check with the local tax collector's office for details).

Note: Relief is not available if the payments are made through an impound account.

GHJ has been actively monitoring these issues. Please consult your GHJ tax advisor or a member of our COVID-19 Resource Team if you have any questions about this or any other COVID-19-related items.