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SB-1246 Property tax: claims for refund.(2017-2018)



Current Version: 09/11/18 - Chaptered        


SB1246:v94#DOCUMENT

Senate Bill No. 1246
CHAPTER 358

An act to amend Section 5097 of, and to add Section 5105 to, the Revenue and Taxation Code, relating to taxation.

[ Approved by Governor  September 11, 2018. Filed with Secretary of State  September 11, 2018. ]

LEGISLATIVE COUNSEL'S DIGEST


SB 1246, Gaines. Property tax: claims for refund.
Existing property tax law requires property taxes to be refunded to the taxpayer or last recorded owner, as provided, under specified circumstances and requires that a refund only be made pursuant to a claim for refund. Existing law requires the claim to be verified by the person who paid the tax, including his or her guardian, executor, or administrator.
This bill would additionally provide for verification of a claim by the trustee of the person who paid the tax. The bill would also authorize, pursuant to the board of supervisors of a county adopting a resolution or ordinance that so provides, a refund of property taxes or assessments without a verified claim if there has been no transfer of the property in the fiscal year that the taxes were levied and if the refund amount is less than $5,000.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 5097 of the Revenue and Taxation Code is amended to read:

5097.
 (a) An order for a refund under this article shall not be made, except on a claim:
(1) Verified by the person who paid the tax, his or her guardian, executor, trustee, or administrator.
(2) Except as provided in paragraph (3) or (4), filed within four years after making the payment sought to be refunded, or within one year after the mailing of notice as prescribed in Section 2635, or the period agreed to as provided in Section 532.1, or within 60 days of the date of the notice prescribed by subdivision (a) of Section 4836, whichever is later.
(3) (A) Filed within one year, if an application for a reduction in an assessment or an application for equalization of an assessment has been filed pursuant to Section 1603 and the applicant does not state in the application that the application is intended to constitute a claim for a refund, of either of the following events, whichever occurs first:
(i) After the county assessment appeals board makes a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment of the property, and mails a written notice of its determination to the applicant and the notice does not advise the applicant to file a claim for refund.
(ii) After the expiration of the time period specified in subdivision (c) of Section 1604 if the county assessment appeals board fails to hear evidence and fails to make a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment of the property.
(B) Filed within six months, if an application for a reduction in an assessment or an application for equalization of an assessment has been filed pursuant to Section 1603 and the applicant does not state in the application that the application is intended to constitute a claim for a refund, after the county assessment appeals board makes a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment, and mails a written notice of its determination to the applicant and the notice advises the applicant to file a claim for refund within six months of the date of the county assessment appeals board’s final determination.
(4) Filed within eight years after making the payment sought to be refunded, or within 60 days of the notice prescribed by subdivision (a) of Section 4836, whichever is later, if the claim for refund is filed on or after January 1, 2015, and relates to the disabled veterans’ exemption described in Section 205.5.
(b) An application for a reduction in an assessment filed pursuant to Section 1603 shall also constitute a sufficient claim for refund under this section if the applicant states in the application that the application is intended to constitute a claim for refund. If the applicant does not so state, he or she may thereafter and within the period provided in paragraph (3) of subdivision (a) file a separate claim for refund of taxes extended on the assessment which the applicant applied to have reduced pursuant to Section 1603 or 1604.
(c) If an application for equalization of an escape assessment is filed pursuant to Section 1603, a claim may be filed on any taxes resulting from the escape assessment or the original assessment to which the escape relates within the period provided in paragraph (3) of subdivision (a).
(d) Notwithstanding subdivision (a), an order for a refund under this article may be made without a claim pursuant to Section 5105.
(e) The amendments made to this section by Chapter 656 of the Statutes of 2014 apply to claims for refund filed on or after January 1, 2015.

SEC. 2.

 Section 5105 is added to the Revenue and Taxation Code, to read:

5105.
 (a) Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to the assessee of that property, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of the following conditions are met:
(1) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied.
(2) The amount of the refund is less than five thousand dollars ($5,000).
(b) This section shall become operative in a county only if the board of supervisors of the county adopts a resolution or ordinance approving the operation of this section.