Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Property Tax Annotations

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Annotation 790.0210

790.0210 Probated Property. Revenue and Taxation Code sections 75 and following place no time limits on the assessor and other county officials to determine a new base year value, issue a notice thereof to the assessee, compute the tax or issue a tax bill. These statutory provisions apply without regard to limitation periods applicable to the filing of claims with the probate court.

If an executor or administrator fails to file the notice of change in ownership as required by Revenue and Taxation Code section 480(b), the assessment for the change in ownership that occurred as of the date of death could be delayed until after the close of probate proceedings and could result in the attachment of a lien on the inherited property. C 7/8/1988.