Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0020

180.0020 Appeal After Audit. Revenue and Taxation Code sections 469 and 1605 provide that if an audit conducted pursuant to section 469 discloses property subject to an escape assessment, then all the property of the taxpayer at that location is subject to equalization for the year of such escape (unless the property was previously equalized for that year). The legislative intent of this provision was to afford the taxpayer a similar right to "open up" past assessments as the assessor has.

Frequently, an assessor's audit discloses both under- and overassessments. Section 533 provides in such cases that the appropriate tax liabilities and refunds shall be offset, so the resulting tax bill or refund is a net figure. If the refund is greater than or equal to the escape, then no "escape assessment" is enrolled, but the taxpayer is entitled to an equalization hearing on the entire property for the year of the "escape". LTA 3/30/1984 (No. 84/38).