Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 285.0011

285.0011 Assessment Error. When a property located in two counties is assessed for the portion in one of the counties at the value of the entire property, a correctable error has occurred. The number of past years for which correction is available turns on the assessor's determination of whether the error was one of appraisal judgment, clerical error, or neither.

If the error was one involving appraisal judgment, the value may be corrected within four years after July 1 of the assessment year for which the base year was first established. If a clerical error, as defined in Revenue and Taxation Code section 51.5(f)(2), has occurred, or if the error did not involve a value judgment, it may be corrected in any year.

Regardless of the assessor's ability to correct assessment errors, the taxpayer retains the cancellation rights provided by Revenue and Taxation Code section 4986 and the refund rights provided by Revenue and Taxation Code section 5096. C 3/11/1988.