Property taxation: delinquent penalties and costs: cancellation: public health orders.
Existing property tax law requires the county tax collector to collect all property taxes and provides for the payment of taxes on the secured roll in 2 installments, which are due and payable on November 1 and February 1, respectively. Under existing property tax law, the first installment becomes delinquent if unpaid on December 10, and the 2nd installment becomes delinquent on April 10, at which point a delinquent penalty of 10% attaches to the applicable installment. Existing property tax law authorizes a county auditor or tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency if the auditor or tax collector finds, among other reasons, that the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, as provided.
us/states/ca
California Legislature
20212022
SB 219
California SB 219 (20212022)
bill
Property taxation: delinquent penalties and costs: cancellation: public health orders.
California SB 219 (20212022) — Property taxation: delinquent penalties and costs: cancellation: public health orders.
Existing property tax law requires the county tax collector to collect all property taxes and provides for the payment of taxes on the secured roll in 2 installments, which are due and payable on November 1 and February 1, respectively. Under existing property tax law, the first installment becomes delinquent if unpaid on December 10, and the 2nd installment becomes delinquent on April 10, at which point a delinquent penalty of 10% attaches to the applicable installment. Existing property tax law authorizes a county auditor or tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency if the auditor or tax collector finds, among other reasons, that the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, as provided.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 219 McGuire Consent Calendar Second Day — 70–0 (pass) · lower
Sponsors
McGuire — primary (person)
Berman — principal coauthor (person)
Mullin — principal coauthor (person)
Ting — principal coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2021-01-13 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2021-01-14 From printer. May be acted upon on or after February 13.
2021-01-28 Referred to Com. on GOV. & F. referral-committee
2021-03-02 Set for hearing March 11.
2021-03-11 From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 479.) (March 11). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2021-03-16 Set for hearing March 22.
2021-03-22 From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage, reading-2
2021-03-23 Read second time. Ordered to consent calendar. reading-1, reading-2
2021-03-25 Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 611.) Ordered to the Assembly. passage, reading-1, reading-3
2021-03-25 In Assembly. Read first time. Held at Desk. reading-1
2021-05-13 Referred to Com. on REV. & TAX. referral-committee
2021-06-22 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (June 21). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2021-07-07 From committee: Do pass. Ordered to consent calendar. (Ayes 14. Noes 0.) (July 7). committee-passage, committee-passage-favorable
2021-07-08 Read second time. Ordered to consent calendar. reading-1, reading-2
2021-07-15 Read third time. Urgency clause adopted. Passed. (Ayes 70. Noes 0. Page 2373.) Ordered to the Senate. passage, reading-1, reading-3
2021-07-15 In Senate. Ordered to engrossing and enrolling.
2021-07-20 Enrolled and presented to the Governor at 4 p.m.
2021-07-23 Approved by the Governor. executive-signature
2021-07-23 Chaptered by Secretary of State. Chapter 131, Statutes of 2021. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/b0722acb-1195-4a5c-a64e-15700b9bcb35. Confidence: reported (aggregated from official California legislature records).