Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0089

390.0089 Statute of Limitations. A preliminary change in ownership statement that is filed three years after the date of change in ownership is not considered a timely filing under Revenue and Taxation Code section 480. In order to be timely, it must be filed within 45 days. Pursuant to Revenue and Taxation Code section 532(b)(2), the applicable statute of limitations period for such unrecorded changes in ownership is eight years after July 1 of the assessment year in which the property escaped taxation. Because property is considered to escape assessment each year the change in ownership remains undiscovered, the assessor may issue escape assessments eight years prior to the year in which the change in ownership is discovered. C 6/8/2007.