Governor Newsom yesterday signed an
Executive Order to allow county officials to waive penalties
for property taxes delinquent due to financial hardship related
to the COVID-19 pandemic. The order is effective through May 6,
2021, and applies to property taxes that become delinquent
between March 4, 2020, and March 6, 2021. CSAC
requested this Executive Order to ensure county officials had
clarity on this authority for property owners who were not able
to pay by the April 10 deadline. A Coalition of County leaders,
including CSAC, California Association of County Treasurers and
Tax Collectors, the Rural County Representatives of California
and the Urban Counties of California issued a response in
support of the action.
The order provides for the cancellation of penalties on homeowner
and small business real property taxes for those that meet the
following conditions:
The taxpayer files a claim for relief.
The claim demonstrates to the tax collector’s satisfaction
that the taxpayer suffered economic hardship or was unable to pay
due to the COVID-19 pandemic or the government response to it.
The taxes are not paid through an impound account.
The taxes owed on the property in question were not
delinquent prior to March 4, 2020.
The order also extends the deadline for businesses to file
Business Personal Property Statements to May 31, 2020.
This order clears up considerable uncertainty among county
officials about whether they can legally cancel penalties for
property taxes that are delinquent due to economic hardship
caused by COVID-19 or the government response to it.
Also yesterday, Governor Newsom signed an
Executive Order to provide workers’ compensation benefits to
employees who contract COVID-19. The benefit is a rebuttable
presumption that requires a positive test, or a diagnosis
followed by a positive test. It applies to any worker who was
directed to work outside the home between March 19 and July 5,
and who began showing symptoms within 14 days of doing so.
If an employee has paid sick leave benefits specifically
available in response to COVID-19, the Order requires those
benefits to be used and exhausted before temporary disability
benefits or so-called “4850” benefits would apply. The benefit
includes full hospital, surgical, medical treatment, disability
indemnity, and death benefits, but not payment for housing or
other non-medical benefits recently amended into pending
legislation.
The Order contains a number of other details that apply to
specific situations, and county officials should refer to the
full text of the Order for those details. The Department of
Industrial Relations plans to begin releasing guidance documents
and FAQs very soon, possibly as early as tomorrow.
