documentation required by the Tax Collector to obtain penalty relief. If you are unable to document the stated
reasons as to why COVID-19 made it impossible to pay your taxes timely, you may not receive the penalty
waiver. And, the property taxes will still be due in all cases.
Q: What will happen to me if I don’t pay my property taxes on December 10, 2020 and/or April 10,
2021?
A: By law, and even under the Executive Order, the Tax Collector will send you a notice shortly after
December 10 and April 10, stating that a 10% penalty and applicable fees on the taxes have been added to your
tax bill due to non-payment by the deadline date. The process to obtain penalty relief due to COVID-19 as
afforded in the Governor’s Executive Order will depend on your substantiated and specific circumstance on that
date:
1. If you are a homeowner that was unable to pay on time, and the inability to pay was directly caused
by COVID-19, and your property was not already delinquent or defaulted on any taxes due prior to
March 4, 2020, you are eligible to have the penalty waived. If you are eligible, you will need to
submit an application available on the County Tax Collector’s website for that relief. You will need
to provide documentation as listed on the application at the time your appeal is submitted to the Tax
Collector.
2. Penalty waiver applies to primary residences only defined as property with a homeowners
exemption. Rental property does not qualify for a penalty waiver.
3. If you are a small business/LLC, as defined by the Small Business Administration’s Regulations,
Code of Federal Regulations, Title 13, section 121.201, you are eligible if your business was not
delinquent or defaulted prior to March 4, 2020.
4. If you are a large business, you are not eligible for this relief.
5. If you were delinquent or defaulted on property taxes prior to March 4, 2020, you are not eligible for
relief.
6. If you are a taxpayer whose lender pays your property taxes, you are not eligible.