Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 1. Generally

Section 4987

4987. Exempt property. No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.

Inapplicable to Public Property.—Section 4987 concerns the cancellation of taxes, penalties, or costs that were wrongly imposed. By its terms, its application to tax exempt property is dependent on the existence of statutory procedures for claiming an exemption. The only statutory procedures for doing so are found in Sections 201 through 241, which do not include government-owned property. Because Section 5082.1 does not provide a procedure for claiming a tax exemption for public property, Section 4987 is not made applicable to public property by Section 5082.1. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.