Existing law requires property taxes to be refunded to the taxpayer or last recorded owner under specified circumstances, as provided, and requires that a refund only be made pursuant to a claim for refund, except as provided.
This bill would require the county auditor, if the cancellation of taxes will result in a refund, to either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund, as specified. The bill would require that a claim for a refund under this provision be deemed timely filed if it is filed within 60 days of the notice, as specified. This bill would also authorize an order for refund of taxes or assessments to be paid to the assessee of a property, as specified, without a claim for refund filed, if certain conditions are met, including, among other requirements, that the amount of the refund is less than $10,000. By placing new duties upon county auditors, this bill would impose a state-mandated local program.
Existing property tax law authorizes refund of taxes or assessments as a result of a reduction in the value of taxable property or specified corrections to be paid to the latest recorded owner of that property as shown on the tax roll, as specified, if there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied and the amount of the refund is less than $5,000. Under existing law, if the county adopts a resolution or ordinance approving this provision, an order for refund of taxes or assessments is authorized to be paid to the assessee of that property, as specified, without a claim for refund filed, if there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied and the amount of the refund is less than $5,000.
This bill would revise the above-described conditions to instead include that the amount of the refund is less than $10,000.
The California Constitution authorizes, and existing property tax law establishes, a veterans' exemption for a disabled veteran in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service.
Existing law requires the payment of interest on property tax refunds at the greater of 3% per annum or the county pool apportioned rate. Existing law requires the computation of interest to terminate as of a date within 30 days of the date of mailing or personal delivery of the refund payment.
This bill would authorize the county auditor to send notice of the refund to the taxpayer, as specified, whenever there is a refund due and a claim for refund is required under these provisions.
This bill would authorize an order for refund of taxes or assessments to be paid to a disabled veteran or veteran's surviving spouse, without a claim for refund filed, if the refund is due to the disabled veterans' exemption.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Statutes affected:
AB3134: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC
02/16/24 - Introduced: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC
04/24/24 - Amended Assembly: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC
06/18/24 - Amended Senate: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC, 5151 RTC
08/23/24 - Amended Senate: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC
09/05/24 - Enrolled: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC
09/29/24 - Chaptered: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC
AB 3134: 5097 RTC, 5104 RTC, 5105 RTC, 5151 RTC