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    Marin County Tax Collector

    Application for Cancellation of Property Tax Penalty

  • Section I: Application Instructions

  • Before You Begin

    The California Revenue & Taxation Code (RTC) determines imposition and waiver of penalties.

    • Submission of this application does not guarantee approval.
    • All requests must include valid supporting documentation.
    • Full payment of tax and penalty is required prior to submitting this application. Applications submitted without supporting documentation for full payment will not be reviewed.
    • Payment can be made through the Tax Collector's Online Payment Portal, by mail, or in person. 
    • If your bill is in Tax Default status or installment plan, do not proceed. 

  • Section II: Ineligible Reasons for Late Payment

    There are no provisions in California State law permitting the Tax Collector to waive penalties in the examples below. Therefore, penalty waiver requests for these reasons will be denied.

  • Are you requesting penalty review for any of the following reasons?

  • ⛔ The Next button will not appear if you have selected any of the Ineligible Reasons above, as you have indicated that you are ineligible for a Penalty Waiver.

    To apply for cancellation of property tax penalty for a qualifying reason, select Next to continue to Section III.

  • Section III: Reason for Penalty Cancellation

    The imposition and cancellation of penalties are governed by the California Revenue and Taxation Code (RTC). Please select one qualifying reason that aligns with RTC.

  • Reason for penalty cancellation*
  • Reasonable cause beyond taxpayer’s control (RTC Section 4985.2) - All three criteria must be met*
  • RTC Section 4985.2 - Select one of the following qualifying circumstances*
  • Tax Collector failure to mail bill (RTC Section 2610.5 ) - Applies to the current fiscal year only. Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties.*
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  • Section IV: Property Tax Payment Information

    Payment Requirement:
    You must make full payment of tax and penalty before submitting this application. Failure to do so will result in automatic cancellation of your request. You may make a payment through the Tax Collector's Online Payment Portal.

  • Select payment method and include corresponding documentation*
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  • Section V: Property Tax Bill Information

    Provide the required details for the property tax parcel or property ID and associated tax bill for which you are requesting a penalty cancellation.

    Note: You can enter one unique property tax parcel or property ID for each application. For multiple parcels or properties, fill out additional application forms.

    You may view your property tax bill online at Tax Collector's Online Payment Portal. 

  • Do you want to add information for another tax bill for this parcel or property ID??*
  • Do you want to add information for another tax bill for this parcel or property ID??*
  • Do you want to add information for another tax bill for this parcel or property ID??*

  • Section VI: Acknowledgment and Certification

  • Format: (000) 000-0000.

  • Before submitting this form, please click the "Back" button to review and confirm your entries. You cannot edit the application after you submit.

  • Submission Date
     - -
  • Decision Due by Date
     - -

  • Section VII: DOF Official Use Only

  • Reviewer 1 Decision*
  • Reviewer 1 Decision Date*
     - -
  • Reviewer 2 Decision*
  • Reviewer 2 Decision Date*
     - -
  • Does this application require supervisor review?*
  • Reviewer 3 Decision*
  • Reviewer 3 Decision Date*
     - -

  • Final Decision

    Complete these fields only after all reviews have been completed and a decision has been made.

    Approved: Automatically sends an approval letter to submitter.

    Denied: Automatically sends a denial letter to submitter.

  • Final Decision*
  • Final Decision Date*
     - -

  • TAPIS Actions: Initiate Penalty Refund

    After final decision, if approved, initiate refund of penalty in TAPIS.

    Note: Review date of payment prior to initiating the refund.

  • Penalty Waived Date
     - -
  • Create Refund Date
     - -
  • Refund Mailed Date
     - -
  • Should be Empty: