To: Board of Supervisors
From: Monica Nino, County Administrator
Report Title: Denial of Claim for cancellation and refund of delinquent penalties
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
DENY the claim filed by William Lee in the total amount of $248.85 for cancellation and refund of delinquent penalties for first installment of property taxes for tax year 2025/2026.
FISCAL IMPACT:
No fiscal impact.
BACKGROUND:
On or about February 17, 2026, the County received a claim by William Lee. Mr. Lee seeks to cancel delinquent penalties of $248.85, which he was billed and paid, and get a refund thereof.
Mr. Lee paid his first installment of 2025-2026 property taxes on December 12, 2025. Because the first installment was not paid by December 10, 2025, a delinquent penalty of 10 percent attached to the payment. (See Rev. & Tax Code, § 2704.)
On or about January 6, 2026, Mr. Lee submitted an application for tax penalty relief to the Treasurer-Tax Collector. On or about January 22, 2026, the Treasurer-Tax Collector denied the application.
Thereafter, Mr. Lee submitted this claim to the County Board of Supervisors.
California Revenue & Taxation Code section 4985.2 gives the auditor and the tax collector the sole authority to cancel any delinquent penalties for a late payment of property taxes. The Board of Supervisors does not have authority to cancel these delinquent penalties. (See People ex rel. Strumpfer v. Westoaks Investment #27 (2006) 139 Cal.App.4th 1038, 1050-1052.) Accordingly, Mr. Lee’s claim should be denied.
CONSEQUENCE OF NEGATIVE ACTION:
Not acting on the claim could extend the claimant’s time limits to file an action against the County.