July 8, 2020

Volume X, Number 190

July 07, 2020

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July 06, 2020

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California Gov. Signs Executive Order Extending Property Tax Payment and Statement Filing Deadlines

On May 6, California Gov. Gavin Newsom signed an executive order that extends the April 10 property tax payment and May 7 business property statement filing deadlines, to provide relief for taxpayers suffering financial hardship due to COVID-19. View the executive order here.

The April 10 payment deadline is extended for most homeowners and certain business property owners who were unable to pay their property taxes by the original deadline. While some county tax collectors had already granted extensions to the April 10 payment deadline, most counties had not, and property owners were generally required to pay property taxes by April 10 to avoid the imposition of a 10% late-payment penalty and other charges. Under the governor’s executive order, the provisions of the Revenue and Taxation Code that require a tax collector to impose the 10% penalty and other charges for delinquent tax payments are suspended through May 2021, and any such charges shall be cancelled by the tax collector, provided all of the following conditions are satisfied:
 

(i)   The property must be residential real property occupied by the taxpayer, or real property owned and operated by a taxpayer qualifying as a small business under the Small Business Administration’s Regulations, Code of Federal Regulations, Title 13, section 121.201;
 
(ii)   The taxes owed on the property in question were not delinquent prior to March 4, 2020;
 
(iii)   The taxpayer timely files a claim for relief in a form and manner prescribed by the tax collector;
 
(iv)   The taxpayer demonstrates to the satisfaction of the tax collector that the taxpayer has suffered economic hardship, or was otherwise unable to timely pay the taxes, due to the COVID-19 pandemic, or any local, state, or federal government response to COVID-19; and
 
(v)   The taxes for the property are not paid through an impound account.

The executive order also extends the annual filing deadline for the Business Property Statement (Form 571-L) from May 7 to May 31. Businesses are required to annually file this form if their aggregate cost of business personal property exceeds $100,000, or if an assessor requests the information. A penalty applies if the statement is not timely filed.

©2020 Greenberg Traurig, LLP. All rights reserved. National Law Review, Volume X, Number 129

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About this Author

 Cris K. O'Neall Shareholder GT Orange County Property tax counseling Ad valorem property tax appeals and litigation Litigation and appeals State and Local Tax
Shareholder

Cris K. O’Neall focuses his practice on ad valorem property tax and assessment counseling and litigation (appeal hearings and trials). For over 25 years, he has represented a variety of California taxpayers in equalization proceedings before county assessment appeals boards, the State Board of Equalization, the Superior Court, the California Court of Appeal, and the California Supreme Court.

The clients Cris has served include owners of the following property types:

  • Healthcare (hospitals, skilled nursing and assisted living facilities, medical office buildings)...

949-732-6610
C. Stephen Davis Shareholder Greenberg Traurig Orange County Property tax counseling and litigation
Shareholder

C. Stephen Davis focuses his practice on property tax counseling and controversies in the real estate, energy, oil, hospitality and healthcare industries. He litigates property tax controversies before local assessment appeals boards, superior courts, courts of appeal, and the California Supreme Court. His practice also includes participating in rule-making and other proceedings before the California State Board of Equalization.

949-732-6527
Bradley Marsh, Greenberg Traurig Law Firm, San Francisco, Tax Law Litigation Attorney
Shareholder

Bradley R. Marsh is an attorney at the San Francisco office and focuses his practice on tax controversy matters, including property, sales, payroll, business license, employment, franchise, parcel, district, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. He serves as a co-chair of the State and Local Tax (SALT) Practice. Brad represents clients in audits, litigation and administrative hearings, as well as analyzing transactions and business models, and providing legislative solutions. 

...

415-655-1252
Associate

Ruben Sislyan focuses his practice on California state and local tax controversies at the audit, administrative, and judicial levels. He has broad experience representing Fortune 500 and middle-market companies, closely held businesses, start-ups, families, and individuals in a wide range of state and local taxes, including corporate franchise/income, personal income, sales and use, property, tobacco, and gross receipts and other local taxes.

Ruben helps clients navigate through all stages of California’s complex administrative tax controversy process. He regularly practices before...

310.586.7765