EXECUTIVE DEPARTMENT
STATE OF CALIFORNIA
EXECUTIVE
ORDER
N-61-20
WHEREAS
on
March
4,
2020, I
proclaimed
a State
of
Emergenc
y
to
exist in
California as a result
of
the
threat
of
COVID-19;
and
WHEREAS
many
taxpayers
hav
e suffered
financial
hardship as a result
of
COVID-19,
which
has
undermined
their ability
to
pay
property
taxes
when
those
taxes
have
become
due;
and
WHEREAS
under
the
provisions
of
Government
Code
section 8571, I find
that
strict
compliance
with
various statutes
specified
in this
Order
would
preven
t,
hinder,
or
delay
appropriate
actions
to
prevent
and
mitigate
the
effects
of
the
COVID-19
pandemic.
NOW,
THEREFORE,
I, GAVIN NEWSOM,
Governor
of
the
Sta
te
of
California,
in
accordance
with
the
authority
vested in
me
by
the
State Constitution
and
statutes
of
the
State
of
California,
and
in
particular,
Government
Code
sections
8567, 8571,
and
8627,
do
hereby
issue
the
following
Order
to
become
effective
immediately:
IT
IS
HEREBY
ORDERED
THAT:
l)
Division l
of
th
e Revenue
and
Taxation
Code
(including sections 75.52,
2610.5, 2618, 2922, 2705,
and
4103)
is
suspended
until
May
6,
2021
to
the
extent
that
it requires a
tax
collector
to
impose
penalties, costs,
or
interest for
the
failure
to
pay
taxes
on
property
on
the
secured
or
unsecured
roll,
or
to
pay
a
supplemental
bill,
before
the
date
and
time
such
ta
xes
became
delinquent,
and
a
tax
co
llector
shall
cancel
such
penalties, costs,
and
interest
provided
all
of
the
following
cond
itions
are
satisfied:
i)
The
property
for
which
taxes
wer
e
not
paid
is
either:
a.
residential real
property
occupied
by
the
taxpaye
r,
or
b. real
property
owned
and
opera
ted
by
a
taxpayer
that
qualifies as a small business
under
th
e Small
Business
Administration's Regulations,
Code
of
Federal R
egulation
s,
Titl
e
13
, section
121.201
;
ii)
The taxes
owed
on
the
property
in
question
were
not
delinquent
prior to
March
4, 2020;
iii)
The
taxpayer
timely
files a
claim
for relief in a form
and
manner
prescribed
by
the
tax
co
ll
ector;
and
iv) The
taxpayer
demonstrates
to
th
e sati
sfact
ion
of
the
tax
collector
that
the
taxpayer
has suffered
economic
hardship,
or
was
otherwise
unabl
e
to
tender
payment
of
taxes
in
a
timely
fashion,
due
to
the
COVID-19
pandemic
,
or
any
l
ocal,
state,
or
federal
government
response
to
COVID-19.
Revenue
and
Ta
xat
i
on
Code
sec
ti
on
4985.2, subdivision (a) is
suspended
to
the
extent
necessary
to
impl
eme
nt
this
Paragraph
l.
2)
The taxes
owed
on
a
property
by
a
taxpayer
making
payments
pursuant
to
an
installment
plan
under
Revenue
and
Taxation
Code
section 4837.5
or
Revenue
and
Taxation
Code,
Part
7,
Chapter
3
(commencing
with
section
4186) shall
not
be
considered
delinquent
under
Paragraph
1
of
this
Order
if,
on
or
before
March
4,
2020, all
payments
required
by
the
plan
were
made.
3)
Paragraph
1 sha
ll
not
apply
to
any
property
for
which
taxes
are
paid
through
an
impound
account.
4)
Revenue
and
Taxation
Code
section
441
, subdivision (b),
and
section
463, subdivision (a),
are
suspended
until
May
31, 2020
to
the
extent
that
either
imposes a
penalty
for failing
to
file a
property
statement
on
or
before
May
7,
2020, such
that
no
penalty
sha
ll
be
imposed
upon
a
taxpayer
if
the
taxpayer
files a personal
property
tax
statement
as
required
by
Revenue
and
Ta
xation
Code
section
441
(a)
on
or
be
fore
May
31, 2020.
IT
IS
FURTHER
ORDERED
that,
as soon as
hereafter
possible, this
Order
be
filed in
the
Office
of
th
e Secre
tar
y
of
State
and
that
widespread
publicity
and
notice
be
given
of
this Order.
Thi
s
Order
is
not
int
ended
to
excuse
any
taxpayer
from
the
duty
to
pay
any
taxes
separate
and
apart
from
any
penalty,
costs,
or
interest result
ing
from
the
failure
to
pay
taxes
before
the
date
and
time
such taxes
became
delinquent.
Thi
s
Order
is
not
intended
to
limit
or
restrict
the
existing
authority
of
a
tax
col
l
ector,
auditor,
or
board
of
supervisors
to
waive,
cancel,
or
excuse penalties,
costs,
or
interest.
This
Order
is
not
intended
to,
and
does
not,
create
any
rights
or
benefits,
substantive
or
procedural,
enforceab
le
at
l
aw
or
in
equity,
against
the
State
of
Ca
liforn
ia
,
its
agencies,
departments,
entities, officers,
emp
loyees,
or
any
other
person.
IN
WITNESS
WHEREOF
I
have
her
eu
nto
se
t
d
caus
Great
Seal
of
the
ffixed this 6th
day
or
of
Ca
li
fornia
ATTEST:
ALEX
PADILLA
Secretary
of
State
