If you would like to appeal your County minimum tax for any reason, including due to non-cultivation or non-operation, an important deadline is coming up. Tax Appeal packets AND payment for the initial Appeal Fee of $341.81 MUST be received by the Mendocino Cannabis Program by 3PM on Thursday May 13!
DEADLINE TO SUBMIT IS Thursday, May 13, 2021 at 3:00 p.m. Late or incomplete applications will NOT be accepted.
PLEASE BE ADVISED: This will be your ONLY opportunity to appeal the 2020 Cannabis Business Tax. All 2020 cultivation tax appeal applications MUST be submitted by the deadline listed above.
You may submit an Appeal Application in person to the County of Mendocino Cannabis Program (MCP), Monday – Thursday from 8 a.m. – 3 p.m., BY APPOINTMENT ONLY. To schedule an appointment, contact the MCP at (707) 234-6680.
Appeal Applications can be submitted by mail with a check or money order (do not mail cash or credit card), but must be received by the MCP office no later than 3:00 pm on Thursday May 13, 2021.
Applications for Appeal will only be accepted for the 2020 Cannabis Business Tax. All prior tax year appeal periods have expired.
Your appeal packet must include the following:
1. A completed Notice of Appeal;
2. A copy of the attached invoice;
3. Any and all other documentation supporting your appeal; and
4. The initial appeal fee of $341.81.
Incomplete applications will be returned to the applicant without review.
Use the Notice of Appeal Application Form to contest a minimum commercial cannabis cultivation business tax being imposed pursuant to Mendocino County Code (“MCC”) section 6.32.050(B) if you are the person or entity responsible for paying such tax. To use this form, the basis for your appeal must be that cultivation of cannabis did not occur on the property containing the cultivation site during the tax year specified in your appeal.
Resolution 19-372 (posted Nov. 7, 2019)
Please click the above link to see the Resolution of the Mendocino County Board of Supervisors establishing the Cannabis Business Tax Appellate Process and delegating authority to hearing officers to hear the appeals, as approved on October 22, 2019.
CLICK HERE to see this information on the County website.