The Request For Cancellation Of Penalties is the form the San Diego County Treasurer-Tax Collector (TTC) uses when a taxpayer asks to have a late-payment penalty cancelled on a secured or unsecured property tax bill. It is one of the San Diego County property tax forms, and it asks you to explain in writing why the payment was late and to attach proof. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original PDF and receives the request only through the channels listed under How to submit.
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What is Request For Cancellation Of Penalties – San Diego County, CA?
The Request For Cancellation Of Penalties is the San Diego County Treasurer-Tax Collector (TTC) form on which a taxpayer explains why a property tax payment was late and asks the county to cancel the penalty charged on a secured or unsecured property.
The form's instruction page says penalties attach by operation of law under the California Revenue & Taxation (R&T) Code and may be cancelled only under the specific conditions that code authorizes. A request may also be made in writing without this form, or by submitting the completed and signed form.
The form collects the applicant's name, firm name if applicable, mailing address, daytime phone, parcel number(s) and/or tax bill number, the tax amount and the penalty amount. A lined area holds the explanation of the circumstances. A separate block asks for the lost check number, check date, check amount and date mailed when the late payment is blamed on a lost check. The signature line is a certification under penalty of perjury under the laws of the State of California.
The printed instructions summarize the R&T Code sections that decide when a payment counts as timely or when a penalty may be cancelled, including sections 2512, 2503.2, 2506, 2610.5, 4911(a), 4985 and 4985.2(a). If the request is approved, the TTC confirms the cancellation in writing. If it is denied, the TTC writes to explain the reason.
Who needs to file Request For Cancellation Of Penalties – San Diego County, CA?
Taxpayers who were charged a delinquent penalty on a secured or unsecured property tax bill and want the county to cancel it use this form. The instructions tie cancellation to specific R&T Code situations:
- Wrong parcel (section 4911(a)): you paid current taxes on the wrong parcel by mistake, such as a transposed bill number, and can show it in writing. The payment must have been on time and for the correct amount, made before the property changed ownership and within two years of the payment date.
- County information (section 4985): the payment was late or the wrong amount because of information the county expressly gave you in writing.
- Reasons outside your control (section 4985.2(a)): the failure was outside your control despite ordinary care and without willful neglect, and it would have prevented not only you but also your spouse, another family member or an agent from making the payment. Documentation is required.
- Lost check: the late payment is due to a lost check, which requires extra records.
The instructions say the following do not by themselves excuse a penalty: not receiving a tax bill (section 2610.5), and the post office failing to postmark mail on time under section 4985.2(a). The form asks for an applicant name and a firm name if applicable; it does not describe who else may sign.
When to file Request For Cancellation Of Penalties – San Diego County, CA
Use the form after a property tax payment was late and a penalty has been charged. The form prints no filing deadline of its own.
The TTC says it will generally respond within 4 to 6 weeks, and that requests may take longer during peak collection periods.
The instructions also explain when a payment counts as timely, which decides whether a penalty applies. Mailed payments are judged by the USPS postmark date on the envelope, or the date received if there is no postmark; foreign postmarks and private metered postage are not acceptable. Payments made through the TTC's website or automated telephone systems count on the date the transaction was successfully completed, and those completed on or before 5 p.m. of the delinquent date, shown by a confirmation number, are timely. Online banking payments are judged by the date the TTC actually receives them, by 5:00 pm of the delinquent date, and can take 5 or more business days to arrive.
Documents you need
- Two checks payable to San Diego County Tax Collector: check #1 for the property tax amount and check #2 for the penalty amount, which is returned to you if the penalty is cancelled.
- All documentation that supports your explanation of why the payment was late; the form says missing or incomplete documentation may cause denial.
- A separate sheet of paper with your explanation, only if the lined area is not enough.
- For a lost check: a photocopy of your check register or duplicate check copies showing the entry for the tax payment and the entries before and after the lost check.
- For a lost check: photocopies of all bank statements since the lost check was written, showing line-by-line entries.
- For a lost check: the lost check number, check date, check amount and date mailed, written in the block on the form.
- For a reason outside your control under section 4985.2(a): documentation of that reason.
- For a payment made on the wrong parcel: written proof of the mistake, such as a transposed bill number.
How to fill out Request For Cancellation Of Penalties – San Diego County, CA
Enter applicant and firm name
In Name of Applicant(s), write your name, and add the Firm Name if applicable.
Enter your mailing address
Fill in Number and street, City, State and Zip, and your daytime phone number.
Identify the parcel or tax bill
Enter the Parcel #(s) and/or Tax Bill # for the property on which the penalty was charged.
Enter tax and penalty amounts
Write the Tax Amount and the Penalty Amount shown on your bill. They match the two checks you send.
Explain why the payment was late
In the lined area, describe the circumstances in as much detail as possible, with relevant dates, locations and check numbers. Use a separate sheet if you need more room.
Complete lost check details
If the late payment is due to a lost check, fill in Lost Check #, Check Dated, Check Amount and Date Mailed. Otherwise leave this block blank.
Gather supporting documents
Prepare the documentation behind your explanation. For a lost check, add the check register or duplicate check copies and the bank statements the form lists.
Sign and date the certification
Sign and date under the statement certifying, under penalty of perjury under California law, that the information is true and correct.
Review and download the PDF
Check that names, parcel or bill number and amounts are correct, then download or print the completed PDF from FillingPDF. Assemble it with the two checks and your documents and submit it through the channels under How to submit.
How to submit Request For Cancellation Of Penalties – San Diego County, CA
You can mail the completed form or drop it off at the TTC's main office or any branch office.
- By mail: San Diego County Treasurer-Tax Collector, 1600 Pacific Highway, Room 162, San Diego, California, 92101-2477.
- In person: the main office at 1600 Pacific Highway, Room 162, San Diego, CA 92101, or any branch office. The TTC's Locations page lists branch hours and locations.
- Questions: call (877) 829-4732, 8:00am to 4:30pm, Monday through Friday.
Send two checks payable to San Diego County Tax Collector: check #1 for the property tax amount and check #2 for the penalty amount. If the penalties are cancelled, check #2 is returned to you. Attach all documentation that supports your explanation; the form warns that missing or incomplete supporting documentation may cause the request to be denied. The TTC answers in writing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending only one check; the form asks for two, one for the tax amount and one for the penalty amount.
- Writing a short explanation without relevant dates, locations and check numbers; the form asks for as much detail as possible.
- Omitting supporting documentation, which the form says may cause the request to be denied.
- Filing a lost-check explanation without the check register copy and the bank statements covering the period since the check was written.
- Leaving out the lost check number, check date, check amount or date mailed when the late payment is blamed on a lost check.
- Giving non-receipt of the tax bill as the reason; the instructions say it does not relieve the tax lien or prevent delinquent penalties.
- Blaming the post office for a late postmark under section 4985.2(a); the instructions say that is not grounds for cancellation.
- Relying on a foreign postmark or private metered postage to show timely payment; the instructions say neither is acceptable.
- Leaving the form unsigned or undated; it carries a certification under penalty of perjury.
Frequently asked questions
What is the Request For Cancellation Of Penalties form?
It is the San Diego County Treasurer-Tax Collector form for asking to cancel a penalty charged on a late payment of secured or unsecured property tax. You explain what made the payment late and attach supporting documentation.
Can I cancel a San Diego County property tax penalty?
Sometimes. The instructions say penalties attach by operation of law and may be cancelled only under R&T Code conditions, such as a payment on the wrong parcel, written county information, or reasons outside your control with documentation.
Do I have to use this form to ask for penalty cancellation?
No. The instructions say you may request cancellation in writing, or by submitting the completed and signed Request for Cancellation of Penalties form. Either way, include an explanation and supporting documentation.
Why does the form ask for two checks?
Check #1 pays the property tax amount and check #2 covers the penalty amount, both payable to San Diego County Tax Collector. If the penalties are cancelled, check #2 is returned to you.
How long does the county take to respond?
The form asks you to allow approximately 4 to 6 weeks to process the request, and it may take longer during peak collection periods. The county then answers in writing, confirming the cancellation or explaining the denial.
What do I need if my late payment was caused by a lost check?
Provide a photocopy of your check register or duplicate checks showing the entry for the tax payment and the entries before and after it, plus all bank statements since the check was written. Also give the lost check number, date, amount and mailing date.
Where do I send the Request For Cancellation Of Penalties?
Mail it to 1600 Pacific Highway, Room 162, San Diego, California, 92101-2477, or drop it off at the main office or any branch office. Questions go to (877) 829-4732, Monday through Friday, 8:00am to 4:30pm.
Can I fill out this form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the request to the county; you submit it by mail or in person.
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