Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 4. Property Escaping Assessment

Section 534

534. Procedure after assessment. (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to, property regularly assessed on the roll on which it is entered, unless the assessment relates to a prior year and then the tax rate of the prior year shall be applied, except that the tax rate for years prior to the 1981–82 fiscal year shall be divided by four.

(b) No assessment described in subdivision (a) shall be effective for any purpose, including its review, equalization and adjustment by the Board of Equalization, until the assessee has been notified thereof personally or by United States mail at his or her address as contained in the official records of the county assessor. For purposes of Section 532, the assessment shall be deemed made on the date on which it is entered on the roll pursuant to Section 533, if the assessee is notified of the assessment within 60 days after the statute of limitations or the placing of the escape assessment on the assessment roll. Otherwise the assessment shall be deemed made only on the date the assessee is so notified.

(c) The notice given by the assessor pursuant to this section shall include all of the following:

(1) The date the notice was mailed.

(2) Information regarding the assessee's right to an informal review and the right to appeal the assessment, and except in a case in which paragraph (3) applies, that the appeal shall be filed within 60 days of the date of mailing printed on the notice or the postmarked date therefor, whichever is later. For the purposes of equalization proceedings, the assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.

(3) For counties in which the board of supervisors has adopted a resolution in accordance with subdivision (c) of Section 1605, and the County of Los Angeles, receipt by the assessee of a tax bill based on that assessment shall suffice as notice under this section if the tax bill advises the assessee of the right to appeal the assessment, and that the appeal shall be filed within 60 days of the date of mailing printed on the tax bill or the postmark therefor, whichever is later. For the purposes of equalization proceedings, the assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.

(4) A description of the requirements, procedures, and deadlines with respect to an application for the reduction of an assessment pursuant to Section 1605.

(d) (1) The notice given by the assessor under this section shall be on a form approved by the board.

(2) Giving of the notice required by Section 531.8 shall not satisfy the requirements of this section.

History.—Stats. 1961, p. 4229, in effect September 15, 1961, added the phrase "and taxed at the same rate applicable to." In Sec. 6 of Stats. 1961. p. 4230, the Legislature stated that the 1961 amendment to this section did not constitute a change in, but was declaratory of, the pre-existing law, and that said amendment shall apply to escape assessments made prior to its effective date. Stats. 1967, p. 3339, in effect November 8, 1967, revised section so that only portion in first sentence beginning ". . . shall be treated . . ." and ending ". . . on which it is entered . . ." of prior section was retained. Stats. 1978, Ch. 732, in effect January 1, 1979, added the last sentence to the second paragraph. Stats. 1979, Ch. 518, in effect January 1, 1980, deleted last sentence of second paragraph relating to assessments being subject to provisions of §§ 499 and 1605. Stats. 1980, Ch. 1208, in effect January 1, 1981, added "except that the tax rate for years prior to the 1981–82 fiscal year shall be divided by four" after "applied" in the first paragraph. Stats. 1981, Ch. 462, in effect January 1, 1982, added the second sentence to the second paragraph. Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, added subdivision designation (a) to the former first paragraph, and deleted "of this chapter" after "Section 501)" and deleted "pursuant to" after "or" in the first sentence therein; added subdivision designation (b) to the former second paragraph, deleted "such" after "No", added "described in subdivision (a)" after the first "assessment", and added "or her" after "his" in the first sentence, substituted "the" for "such" after "Section 532," added a comma after "Section 533", and substituted a period for a semicolon after "assessment roll" in the second sentence, created a third sentence with the balance of the former second sentence commencing with "otherwise", and substituted "Otherwise the" for "otherwise, such" before "assessment shall" therein, and deleted the former third sentence which provided, "Receipt of the assessee of a tax bill based on such assessment shall suffice as such notice."; and added subdivisions (c) and (d). Stats. 2001, Ch. 744 (SB 1182), in effect January 1, 2002, deleted "supplemental" before the first "assessment" in the second sentence of paragraph (2), and added "and the County of Los Angeles," after "Section 1605," in the first sentence and deleted "supplemental" before the first "assessment" in the second sentence of paragraph (3) of subdivision (c). Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "approved" for "prescribed" after "on a form" in the first sentence of paragraph (1) of subdivision (d). Stats. 2005, Ch. 264 (SB 555), in effect January 1, 2006, substituted "receipt by the assessee of a tax bill based on that assessment shall suffice as notice under this section if the tax bill advises" for "the notice shall advise" after "of Los Angeles," in the first sentence of paragraph (3) of subdivision (c).

Note.—Section 10 of Stats. 2001, Ch. 744 (SB 1182) provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund.