How do I request cancellation of a Los Angeles County property tax penalty?
Use the Treasurer and Tax Collector's official Penalty Cancellation Request process. Read the eligibility information and online instructions, identify the legal basis that matches your circumstances, complete the request, and follow the confirmation email's directions for supporting documents.
Cancellation is available only under specified legal authority. Submitting a request does not guarantee approval or cancel the underlying property tax.
Independent information: This website is not affiliated with Los Angeles County. We cannot determine eligibility, submit requests on your behalf, receive supporting records for the County, or cancel penalties.
Review the Grounds Before Applying
The official request page asks you to select a California Revenue and Taxation Code section. Its options address matters such as timely USPS custody of a payment, payment made to the wrong property by mistake, specified County errors, or qualifying circumstances beyond the taxpayer's control despite ordinary care.
Read the full explanation for the selected option. For example, a claim involving an unexpected hospitalization requires a different explanation and evidence from a claim that the County made an error. An event's occurrence alone does not establish that every legal condition is met.
Reasons the County Says It Will Deny
The County's Important Information section lists requests based on:
- A good previous payment history.
- Financial difficulty preventing timely payment.
- Not receiving the tax bill.
- Being a new owner unfamiliar with property taxes.
- Incorrect banking or card information entered by the taxpayer.
- A bank bill-pay instruction made before the deadline when payment arrived late.
- A postage-meter date or a statement that payment was mailed early enough, without qualifying evidence of timely USPS custody.
Review these exclusions before proceeding. Explain the actual facts and applicable basis rather than relying only on a request for a one-time courtesy waiver.
Prepare the Bill and a Clear Timeline
Have the relevant bill or penalty notice available. Organize the information that identifies the charge and explains why you believe cancellation is authorized.
| Item | What to prepare |
|---|---|
| Bill identification | Assessor's Identification Number (AIN), bill type, tax year, and bill number when applicable. |
| Penalty being disputed | The installment, amount, and notice identifying the charge. |
| Relevant dates | The delinquency date, event dates, payment date, and dates of related communications. |
| Reason for the request | A concise explanation connecting the facts to the selected legal basis. |
| Supporting records | Relevant payment, postal, correspondence, or event documentation requested by the County. |
| Contact information | The name, email address, and other contact details required by the form. |
If the issue is that a payment cleared but was not credited, gather the transaction evidence before describing the penalty as a late-payment problem. Our guide to a property tax payment that is not showing explains that separate tracing process.
Complete the Official Online Request
- Read the Important Information section. Open the Penalty Cancellation Requests page and review its limitations.
- Proceed to the request. Select the Revenue and Taxation Code section that supports your circumstances. Ask the Tax Collector if the appropriate option is unclear.
- Enter the requested information. Identify the taxpayer or applicant, property, bill type, and bill year accurately.
- Summarize the request. The optional explanation field has a 500-character limit, including spaces and returns. Use dates and specific facts rather than an extended narrative.
- Read the acknowledgment. Review the notice about submitted documents becoming public records before consenting and submitting.
- Save the confirmation. Follow the email instructions for any supporting documentation.
Submit Evidence Through the Designated Process
Send relevant records as instructed in the confirmation email. Keep a copy of the request and the documents supplied. Make sure the records concern the same property, bill, installment, and event described in your application.
The County warns that email is not encrypted and instructs applicants to redact personally sensitive information. Follow its redaction directions and avoid including unrelated bank transactions, full account details, or unnecessary personal records.
If you cannot find the confirmation email, check your spam folder and contact the Tax Collector for instructions. A saved form or an unfinished submission is not confirmation that the County received your request.
Confirm the Decision and Any Remaining Payment Requirements
Keep your request reference and follow any instructions for additional evidence. Ask the Tax Collector what payment is required while the request is under review and whether your selected legal basis has a payment condition or filing deadline. Do not assume a request changes the bill's obligations.
The County's published penalty cancellation instructions (PDF) explain that its response confirms an approval or gives the reason for denial. If denied, read the response for the available appeal instructions rather than assuming an assessment-value appeal is the same process.
For request or status questions, use Secured Public Inquiries or call 213-974-2111. For an unsecured bill, use Unsecured Public Inquiries or 213-893-7935. Identify an existing request when following up rather than submitting duplicate inquiries.
After approval, confirm that the specified penalty was removed and check any remaining balance. For broader billing information, see our Los Angeles County Property Tax page.
Follow current official instructions and the County's written response. Requests, supporting documents, and payments submitted to this website do not reach the Treasurer and Tax Collector.