Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 441.5

441.5. Property statement; attachments. (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods:

(1) Attachments to the property statement provided that the attachments shall be in a format as specified by the assessor and one copy of the property statement, as printed by the assessor, is signed by the taxpayer and carries appropriate reference to the data attached.

(2) An electronically filed property statement that is authenticated as provided in subdivision (k) of Section 441.

(3) A property statement that is substantially similar to the property statement as printed by the assessor that is signed by the taxpayer.

(b) The assessor may consider information provided by any of the methods specified in subdivision (a) as the property statement for purposes of this division.

History.—Added by Stats. 1982, Ch. 7, in effect January 1, 1983. Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted ": (a)" for "that" after "by the assessor and", substituted "signed" for "executed" after "the assessor is", and substituted "; or (b) the statement . . . Section 441" for a period after "to the data attached" in the first sentence of the first paragraph. Stats. 2009, Ch. 204 (SB 822), in effect January 1, 2010, designated the former first paragraph as subdivision (a), created the first sentence therein with a portion of the former first sentence up to "attachments" and added "the assessor may accept" after "to Section 452," and substituted "by any of the following methods:" for "may be furnished to the assessor as attachments" after "of the taxpayer" therein, created paragraph (1) thereof with the balance of the former first sentence after "Attachments", added a comma after "property statement", deleted ": (a)" after "assessor and", and created paragraph (2) thereof, with the balance of the former first sentence after "data attached" and substituted "An electronically filed property statement that is" for "; or (b) the statement is filed" before "authenticated as" therein, and added paragraph (3) thereto; and added subdivision (b).