Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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720.0000 REFUNDS

Annotation 720.0040

720.0040 Estimated Assessments. Where estimated assessments have been made because assessees failed to file property statements, as required, and where assessees subsequently filed late property statements which indicated that such assessments were excessive, a county may not grant refunds to the assessees, even if the assessor agrees that such assessments were excessive. In such instances, applications for reductions in assessments should be timely filed. See Los Angeles Etc. Corp. v. Los Angeles County, 22 Cal.App.2d 418.

On and after January 1, 1979, however, if upon audit it is disclosed that an assessment was excessive for any cause, which includes an estimated assessment made because the assessee failed to file a property statement, Revenue and Taxation Code section 469 directs the assessor to notify the taxpayer of the amount of the excess valuation and of the fact that a claim for cancellation or refund may be filed with the county as provided by sections 4986 and 5096. C 4/28/1981.