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1600-1603 Refunds: General Requirements

1600. BACKGROUND
When more than four years have elapsed after an erroneous or illegal collection, an assessee may not originate a petition for refund unless he/she has been first notified of the overpayment by the county, in accordance with Revenue and Taxation Code section 2635, or unless the statute of limitations has been extended by mutual written agreement between the taxpayer and the assessor (Rev. & Tax. Code §§532.1, 5097).

1601. BY TAX COLLECTOR OR AUDITOR
Any taxes paid before or after delinquency may be refunded by either the tax collector or the auditor within four years after the date of payment if:

1) The taxes have been paid more than once;

2) The amount paid exceeds the amount due as shown on the roll;

3) The amount paid exceeds the amount due as the result of corrections or cancellations ordered by the board of supervisors after such taxes were paid; or

4) The amount paid exceeds the amount due on the property because of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer (Rev. & Tax. Code §5097.2).

All other refunds are made after approval by the board of supervisors (Rev. & Tax. Code §§5096-5097).

Refunds may be applied to any delinquent taxes due on the same property for which the same taxpayer is liable (Rev. & Tax. Code §2635.5).

1602. DISASTER RELIEF REFUNDS
When the assessor, pursuant to Revenue and Taxation Code sections 170 and 172, reduces values because of misfortune or calamity, the auditor enters the reassessed values on the roll. The auditor determines the amount due as a result of the correction to the roll. The excess is refunded, pursuant to Revenue and Taxation Code section 5097.2.

The assessee need not file a claim in order to receive the refund.

1603. NOTICE OF REFUND DUE
When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send a notice of the overpayment to the taxpayer, unless a refund has been made earlier without a claim form by the tax collector or the auditor (Rev. & Tax. Code §2635) and (M-1620).

The notice shall be mailed to the taxpayer's last known address. It shall state the amount of the overpayment and the fact that a claim for the refund may be filed pursuant to Revenue and Taxation Code section 5096 (Rev. & Tax. Code §2635). See form SCO 1-05.

No notice need be mailed by the tax collector if the amount of the refund due does not exceed $10 (Rev. & Tax. Code §2635).