To have your penalty cancelled, you must first pay your tax bill in full, including the penalty.
Penalties may be cancelled if there is an error on your tax bill. On rare occasions, penalties may be cancelled for circumstances beyond your control where there’s no evidence of neglect or lack of care and judgment.
The following reasons for late payment do not qualify for cancellation of a penalty:
- I did not receive a tax bill.
- I forgot.
- I was out of town or country.
- I did not have enough money to pay the tax by the deadline, or I have financial hardships.
- I have paid on time in the past for many years and think I should not be penalized this time.
- My bank did not make the payment until after the deadline.
- I thought my mortgage company was going to pay.
- I used a private postal meter machine, such as Pitney Bowes.
Submit your request for Cancellation of Penalty online.
Submit by Mail or in Person
If you are unable to electronically file a claim, please download the PDF Penalty Cancellation Request form and submit the form along with the required documentation to:
Department of Tax and Collections
Attn: Tax Collections Units
852 N 1st Street
San Jose, CA 95112
If you have additional questions or need assistance, please call (408) 808-7900 from 9:00 AM to 4:00 PM on Monday-Friday, or email the Department of Tax and Collections at firstname.lastname@example.org.