Yes, due to the timing of tax due dates in concurrence with the Camp Fire evacuations and unexpected financial and logistic challenges beyond the control of taxpayers, the penalties normally imposed for payments received after December, 10, 2018, will be waived. However, delayed first installment payments must be received by the Tax Collector on or before April 10, 2019. This provision only applies to those taxpayers affected by evacuation or loss of employment due to the Camp Fire. Those who have lost their homes must apply for a Calamity Reassessment through the Butte County Assessor