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EXECUTIVE ORDER N-61-20

WHEREAS on March 4, 2020, I proclaimed a State of Emergency to exist in
California as a result of the threat of COVID-19; and

WHEREAS many taxpayers have 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 prevent,
hinder, or delay appropriate actions to prevent and mitigate the effects of the
COVID-19 pandemic.

NOW, THEREFORE, I, GAVIN NEWSOM, Governor of the State 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:

1) Division 1 of the 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 taxes became delinquent, and a tax collector shall cancel such
penalties, costs, and interest provided all of the following conditions
are satisfied:

i) The property for which taxes were not paid is either:
a. residential real property occupied by the taxpayer, or
b. real property owned and operated by a taxpayer that
qualifies as a small business under the Small Business
Administration’s Regulations, Code of Federal Regulations,
Title 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 collector; and

iv) The taxpayer demonstrates to the satisfaction of the tax
collector that the taxpayer has suffered economic hardship,
or was otherwise unable to tender payment of taxes in a
timely fashion, due to the COVID-19 pandemic, or any local,
state, or federal government response to COVID-19.

Revenue and Taxation Code section 4985.2, subdivision (a) is
suspended to the extent necessary to implement this
Paragraph 1.