Penalty Waiver Guidelines

Roy Given, Department of Finance

COVID-19 Request for Penalty Cancellation


Under Executive Order N-61-20, a taxpayer may file a claim with the tax collector for relief of penalties on property taxes for owner occupied residential real property and real property owned and operated by a taxpayer that qualifies as a small business under the Small Business Administration’s Regulations, Code of Federal Regulations, Title 13, section 121.201. The taxpayer must satisfactorily demonstrate to the tax collector that they have suffered economic hardship and/or an inability to tender payment of taxes due to the COVID-19 pandemic, or any local, state or federal response to COVID-19 for the request to be approved.

Penalty cancellation requests for Marin County must be submitted with tax payment by May 6, 2021. A separate request form must be submitted for each assessor parcel number.

If after review, the penalty cancellation request is denied, the assessee will receive notice that the penalties are due and payable.

  1. The form must be signed by an owner whose name appears on the title of the property or his/her authorized agent. Please print or write legibly using blue or black ink.
  2. Attach all supporting documentation (if available) to substantiate your request. Please redact any social security numbers or confidential information on your support documentation. If documentation is not available please indicate that in your description.
  3. Examples of supporting documentation may include, but are not limited to, the following:
    • Note from physician or medical staff
    • Hospital release form indicating date of admission
    • Employer notification of employment release due to COVID-19
    • Employer notification of business closing/reduced hours due to COVID-19
    • Document showing owner/operator unable to conduct business due to COVID-19
  4. Mail the completed and signed form or submit the form online, along with a check for any outstanding taxes due between March 3, 2020 through May 5, 2021 (penalties excluded) to:
  • Marin County Tax Collector
  • Attn: Penalty Review
  • P.O. Box 4420
  • San Rafael CA 94913-4220