reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 467.

467. Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal descriptions of:
(a) All real estate which it has conveyed by deed to any person during the assessment year ending on the last day of December.
(b) All real estate owned by it on the preceding lien date and which it has agreed by contract in writing to sell and convey to any person. The statement covering property sold by contract shall show for each parcel of real estate the name and address of the purchaser, the consideration for the sale and conveyance thereof, and the amount of the consideration paid as of the lien date.
(Amended by Stats. 1995, Ch. 499, Sec. 13. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 468.

468. In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon request by the assessor, the assessor may apply to the superior court of the county for an order requiring the person who failed to furnish such information or records to appear and answer concerning his property before such court at a time and place specified in the order. The court may so order in any county where the person may be found, but shall not require the person to appear before the court in any other county than that in which the subpoena is served.
(Amended by Stats. 1971, Ch. 1633.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 470.

470. (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her principal place of business, principal location, or principal address in California, a true copy of business records relevant to the amount, cost, and value of all property that he or she owns, claims, possesses, or controls within the county.
(b) (1) Upon written request of an assessor, the assessee or the assessee’s designated representative shall transmit the business records described in subdivision (a) by mail, or in electronic format if the business records are available in electronic format or have been previously digitized. This paragraph shall not be construed or interpreted to limit the assessor’s authority to also examine information or records described in subdivision (a).
(2) Information or records requested by the assessor under this subdivision shall be transmitted within a reasonable time period.
(c) In the case of a taxpayer that has its principal place of business outside of California and has been requested to make business records available pursuant to subdivision (a), that taxpayer may, as an alternative to making the requested business records available pursuant to the terms of that subdivision, pay the county the amount of reasonable and ordinary expenses for food, lodging, transportation, and other related items incurred by the assessor’s representative, in traveling to the place outside California where the requested business records are available for examination and performing his or her official duties with respect to the examination of those records.
(Amended by Stats. 2018, Ch. 968, Sec. 3. (AB 2425) Effective January 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 480.3.

480.3. (a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled “Preliminary Change of Ownership Report,” which transferees of real property shall complete and may file with the recorder concurrent with the recordation of any document effecting a change in ownership. The form shall be signed by the transferee or an officer of the transferee certifying that the information provided on the form is, to the best of his or her knowledge and belief, true, correct, and complete. The form shall not be signed by an agent acting for a transferee.
(b) If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20).
(c) Noncompliance with this section by the transferee shall not delay or preclude the recordation of documents if the additional fee specified in subdivision (b) is tendered.
(d) The authority to obtain information pursuant to this section is in addition to, and not in lieu of, any existing authority the assessor has under this article.
(e) In cases where the county tax collector files purchaser’s deeds with respect to a sale for defaulted taxes, the information given to the assessor pursuant to Sections 3716 and 3811 shall be deemed to constitute compliance with this section.
(f) The filing of a preliminary change of ownership report or the payment of an additional recording fee shall not be required of any intermediate transferee of property, or of any trustee issuing a trustee’s deed to the mortgagee or beneficiary of a mortgage or deed of trust, or his or her assignees, pursuant to the exercise of a power of sale contained in a deed of trust or mortgage pursuant to Chapter 2 (commencing with Section 2920) of Title 14 of Part 4 of Division 3 of the Civil Code. For purposes of this subdivision, “intermediate transferee” means any transferee who is acting as both a transferee and the transferor of the same property as part of a series of simultaneous transfers which affect that property and who records the transfer documents and any other recorded documents related to the transfer in consecutive order at one time.
(g) Except as prescribed in subdivisions (e) and (f), this section shall apply to changes of ownership occurring on or after July 1, 1985.
(Amended by Stats. 2009, Ch. 67, Sec. 7. (SB 824) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 480.4.

480.4. (a) The preliminary change of ownership report referred to in Section 480.3 shall give information relative to the transfer. The information shall include, but not be limited to, a description of the property, the parties to the transaction, the date of acquisition, the amount, if any, of the consideration paid for the property, whether paid in money or otherwise, and the terms of the transaction. The preliminary change in ownership report shall not include any question that is not germane to the assessment function.
(b) The State Board of Equalization, after consultation with the California Assessors’ Association and interested parties, shall prescribe the preliminary change of ownership report for the purpose of maintaining statewide uniformity in the contents of the report.
(Amended by Stats. 2009, Ch. 67, Sec. 8. (SB 824) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 480.5.

480.5. (a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease, license, use permit, or other document which conveys the right to use that real property within 60 days of the transaction. The report shall include all of the following:
(1) The name and address of the owner.
(2) The names and addresses of all other parties to the transaction, including an identification of each party and of his or her possessory interest.
(3) The type of transaction, whether creation, renewal, sublease, or assignment.
(4) A description of the property.
(5) The date of the transaction.
(6) The terms of the transaction, including all of the following:
(A) The consideration for the possessory interest, whether paid in money or otherwise.
(B) The term of the possessory interest, including any renewal or extension options.
(C) If a sublease, the original term, the remaining term, and the consideration paid for the master lease.
(D) If an assignment, the original term, the remaining term, and the consideration paid for the underlying lease.
(b) This section shall be applicable only in those counties in which the board of supervisors, by ordinance or resolution, specifically elects to have this section applicable in the county.
(Amended by Stats. 1990, Ch. 892, Sec. 3.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 480.6.

480.6. (a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental entity is not required to file a preliminary change in ownership report or change in ownership statement with respect to any renewal of that possessory interest. Instead, every state or local governmental entity that is the fee owner of real property in which one or more taxable possessory interests have been created shall either file any preliminary change in ownership report or change in ownership statement otherwise required to be filed with respect to any renewal of a possessory interest, or annually file with the county assessor, no later than the 15th day of the first month following the month in which the lien date occurs, a real property usage report. The report shall include all of the following information:
(1) The name and address of the fee owner of the real property.
(2) The name and address of each holder of a possessory interest in the real property.
(3) The types of transactions in which the holders of the possessory interests acquired those interests, whether creations, renewals, subleases, or assignments.
(4) The description of the subject real property.
(5) The date of each transaction in which a holder of a possessory interest in the real property acquired that interest.
(6) The terms of each transaction described in paragraph (5), including all the following:
(A) The consideration given for the possessory interest, whether paid in money or otherwise.
(B) The terms of the possessory interest, including any renewal or extension option.
(C) For any subleases, the original term and remaining term of the sublease, and the consideration paid for the master lease.
(D) For any assignments, the original term and remaining term of the assignment, and the consideration paid for the underlying lease.
(b) The failure of a state or local governmental entity to comply with this filing requirement shall not give rise to any interest or penalties assessed against the holder of the possessory interest.
(Amended by Stats. 1996, Ch. 171, Sec. 4. Effective July 17, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 480.7.

480.7. (a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any domestic life insurance company that has established a separate account pursuant to Section 10506 of the Insurance Code, or any foreign life insurance company that has established a separate account pursuant to the corresponding insurance laws of its state of domicile, shall file with the assessor a signed statement of transfer as described in subdivision (b) with respect to any transfer of real property, located within the county, to or from that separate account.
(b) The statement of transfer required to be filed by subdivision (a) shall comply with all of the following conditions:
(1) The statement of transfer shall be subscribed under penalty of perjury.
(2) The statement of transfer shall identify all of the following:
(A) The separate account to which or from which the real property was transferred.
(B) The parties to the transfer.
(C) The date of transfer and the amount, if any, of consideration given with respect to the transfer, whether paid in the form of money or otherwise.
(D) The name and address of a contact person for any questions with respect to the separate account.
(E) Any other information with respect to the transfer as prescribed by the State Board of Equalization, after consultation with the California Assessor’s Association.
(3) The statement of transfer shall not be required to include any information that is not relevant to the assessment function.
(4) The statement of transfer shall be signed by either an officer of the filing life insurance company, or by an employee or agent of that insurance company who has been designated in writing by the company’s board of directors to sign the statement of transfer on the company’s behalf.
(5) The statement of transfer shall be filed with the assessor either in person or through the United States mail, properly addressed with the postage prepaid.
(c) Any life insurance company required by subdivision (a) to file a statement of transfer that fails to file that statement within 45 days from the date of the subject transfer of real property shall be subject to a penalty of one thousand dollars ($1,000), in addition to any other penalty prescribed by law.
(Added by Stats. 1995, Ch. 933, Sec. 2. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 480.8.

480.8. (a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdivision (i) of Section 61, upon a written request of the county assessor, the owners of a cooperative housing corporation, community apartment project, condominium, planned unit development, or other residential subdivision complex with common areas or facilities in which units or lots are transferred without the use of recorded deeds, shall file an ownership report on or before the first February 1 that follows an assessor request, and on or before each February 1 thereafter. The ownership report shall include all of the following information:
(A) The full name and mailing address of each owner, stockholder, or holder of an ownership interest in the property and a copy of the stock certificate, or other document that evidences an interest in the unit or lot. Copies of stock certificates and other documents evidencing an interest in an individual unit or lot that were provided to the county assessor in a previous ownership report are not required to be provided in subsequent ownership reports.
(B) The situs address, including the number, of each unit or lot.
(C) The date that an ownership interest in the property was acquired and the acquisition price of that interest.
(2) The ownership report described in paragraph (1) applies to units or lots of residential property for which the individual units or lots consist of dwellings that could be eligible for homeowners’ exemption if occupied as a principal place of residence.
(b) (1) If the ownership report request described in subdivision (a) is not complied with, the assessor may send a change in ownership statement to every owner, tenant-shareholder, or occupant of each individual unit or lot. If the assessor sends a change in ownership statement pursuant to this paragraph, a notice shall be included with that statement informing occupants who do not have an ownership interest in the unit or lot to forward the statement to the owner or shareholder of the unit or lot.
(2) Failure to file the change in ownership statement described in paragraph (1) shall result in the penalty described in subdivision (a) of Section 482 for each individual unit or lot whose owner or shareholder fails to independently file the change in ownership statement.
(Added by Stats. 2007, Ch. 450, Sec. 2. Effective January 1, 2008.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 481.

481. All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret by the assessor and the board. All information furnished in either the preliminary change in ownership statement or the change in ownership statement shall be held secret by those authorized by law to receive or have access to this information. These statements are not public documents and are not open to inspection, except as provided in Section 408.
(Amended by Stats. 1985, Ch. 200, Sec. 3.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 482.1.

482.1. If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482.
(Amended by Stats. 1981, Ch. 1141, Sec. 12.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 484.

484. With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor for the purposes of securing change in ownership information required for assessment purposes.
(Added by Stats. 1979, Ch. 242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 485.

485. If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.
(Amended by Stats. 1981, Ch. 714, Sec. 399.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2.5 - Change in Ownership Reporting › Section 487.

487. Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506 of the Insurance Code shall, upon completing that transaction, file with the assessor of the county in which the real property is located a certified copy of the application that the insurance company filed with the Insurance Commissioner with respect to the transaction.
(Added by Stats. 1995, Ch. 933, Sec. 3. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 3 - Arbitrary and Penal Assessments › Section 501.

501. If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.
(Amended by Stats. 1971, Ch. 1633.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 3 - Arbitrary and Penal Assessments › Section 502.

502. If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than that which would otherwise be required by law, the assessor on discovery shall assess the property in the lawful amount and impose the penalty provided for in Section 504.
(Added by Stats. 1967, Ch. 1418.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 3 - Arbitrary and Penal Assessments › Section 503.

503. If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s agent and the assessor or any of the assessor’s deputies causes, any taxable tangible property to escape assessment in whole or in part, or to be underassessed, the assessor shall assess the property in the lawful amount and add a penalty of 75 percent of the additional assessed value so assessed.
(Amended by Stats. 1996, Ch. 1087, Sec. 21. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 3 - Arbitrary and Penal Assessments › Section 504.

504. There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it is originally completed and published, a penalty of 25 percent of the additional assessed value so assessed.
(Amended by Stats. 1996, Ch. 1087, Sec. 22. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 3 - Arbitrary and Penal Assessments › Section 505.

505. The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 3 - Arbitrary and Penal Assessments › Section 506.

506. The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. To the tax there shall be added interest at the rate of three-fourths of 1 percent per month from the date or dates the taxes would have become delinquent if they had been timely assessed to the date the additional assessment is added to the assessment roll.
(Amended by Stats. 1980, Ch. 411, Sec. 14. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.

531. If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the year for which it escaped assessment. It shall be subject to the tax rate in effect in the year of its escape except as provided in Section 2905 of this code.
Property shall be deemed to have escaped assessment when its owner fails to file a property statement pursuant to the provisions of Section 441, to the extent that this failure results in no assessment or an assessment at a valuation lower than would have obtained had the property been properly reported. Escape assessments made as the result of an owner’s failure to file a property statement as herein provided shall be subject to the penalty and interest imposed by Sections 463 and 506, respectively. This paragraph shall not constitute a limitation on any other provision of this article.
(Amended by Stats. 1973, Ch. 918.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.1.

531.1. Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit or other source that an exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the exemption. If an exemption or any portion of an exemption has been terminated or has been incorrectly allowed, an escape assessment in the amount of the exemption, or that portion of the exemption that has been terminated or erroneously allowed, with interest as provided in Section 506, shall be made; except that where the exemption was terminated pursuant to Section 271.5 or 276.3 or where the exemption or a portion of the exemption was allowed as the result of an assessor’s error, the amount of interest shall be forgiven. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the claimant with knowledge that the information was erroneous or incomplete, the penalty provided in Section 504 shall be added to the assessment.
(Amended by Stats. 2011, Ch. 351, Sec. 12. (SB 947) Effective January 1, 2012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.3.

531.3. If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost of the property accurately, notwithstanding that this information is available to the assessee, to the extent that this omission on the part of the assessee causes the assessor not to assess the property or to assess it at a lower valuation than he would enter upon the roll were the cost reported to him accurately, that portion of the property as to which the cost is unreported, in whole or in part, shall be assessed as required by law. If the omission is willful or fraudulent, the penalty and interest provided in Sections 504 and 506 shall be added to the additional assessment; otherwise only the interest provided in Section 506 shall be so added.
(Added by renumbering Section 507 by Stats. 1969, Ch. 1557.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.4.

531.4. When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or used in a profession, trade or business and the statement fails to report any taxable tangible property accurately, regardless of whether this information is available to the assessee, to the extent that this failure causes the assessor not to assess the property or to assess it at a lower valuation than he would enter on the roll if the property had been reported to him accurately, that portion of the property which is not reported accurately, in whole or in part, shall be assessed as required by law. If the failure to report the property accurately is willful or fraudulent, the penalty and interest provided in Sections 504 and 506 shall be added to the additional assessment; otherwise only the interest provided in Section 506 shall be added.
(Added by Stats. 1969, Ch. 1557.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.5.

531.5. If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent misclassifying as business inventories property not includible in “business inventories,” as that term is defined in Section 129, an escape assessment in the amount of the exemption shall be made on discovery of the error. Interest shall be added to the assessment in the amount and manner provided by Section 506. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent with knowledge that such information was erroneous or incorrect, the penalty provided in Section 504 shall be added to the assessment.
(Amended by Stats. 1981, Ch. 261, Sec. 16.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.6.

531.6. The taxpayer who has filed a claim for the homeowners’ exemption which has not been denied by the assessor is responsible for notifying the assessor when the property is no longer eligible for the exemption.
Upon any indication that a homeowners’ exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the homeowners’ exemption. If the assessor determines that the property is no longer eligible for the exemption, he shall immediately cancel the exemption on the property.
If a homeowners’ exemption has been incorrectly allowed, an escape assessment as allowed by Section 531.1 in the amount of the exemption with interest as provided in Section 506 shall be made, except that where the exemption was allowed as the result of an assessor’s error, the amount of interest shall be forgiven. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the claimant with knowledge that such information was erroneous or incomplete or because the claimant failed to notify the assessor in a timely manner that the property was no longer eligible for the exemption, the penalty provided in Section 504 shall be added to the assessment. If the property subject to this paragraph has been transferred or conveyed to a bona fide purchaser for value during the period commencing with the lien date and ending July 1 of the fiscal year for which such exemption was incorrectly allowed, and the claimant is not the purchaser, any amount of penalty provided by Section 504 or any amount of interest provided by Section 506 imposed pursuant to the escape assessment due to such incorrect homeowners’ exemption shall be forgiven.
(Amended by Stats. 1979, Ch. 242.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.7.

531.7. If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply:
(a) The property has not been declared tax defaulted for delinquent taxes.
(b) The property has been redeemed from the tax sale and deeded to the taxing agency.
(c) The tax deed to the taxing agency has been held to be invalid and has been canceled; provided, however, that the statute of limitations provided for in Section 532 shall not apply.
(Amended by Stats. 2006, Ch. 538, Sec. 608. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.8.

531.8. No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading:
“NOTICE OF PROPOSED ESCAPE ASSESSMENT”
The notice shall contain all of the following:
(a) The amount of the proposed escape assessments for each tax year at issue.
(b) The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.
(Amended by Stats. 2003, Ch. 604, Sec. 7. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 531.9.

531.9. A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. In no event may the ordinance apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed fifty dollars ($50).
(Added by Stats. 2002, Ch. 775, Sec. 30. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 532.

532. (a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made within four years after July 1 of the assessment year in which the property escaped taxation or was underassessed.
(b) (1) Any assessment to which the penalty provided for in Section 504 must be added shall be made within eight years after July 1 of the assessment year in which the property escaped taxation or was underassessed.
(2) Any assessment resulting from an unrecorded change in ownership for which either a change in ownership statement, as required by Section 480 or a preliminary change in ownership report, as required by Section 480.3, is not timely filed with respect to the event giving rise to the escape assessment or underassessment shall be made within eight years after July 1 of the assessment year in which the property escaped taxation or was underassessed. For purposes of this paragraph, an “unrecorded change in ownership” means a deed or other document evidencing a change in ownership that was not filed with the county recorder’s office at the time the event took place.
(3) Notwithstanding paragraphs (1) and (2), in the case where property has escaped taxation, in whole or in part, or has been underassessed, following a change in ownership or change in control and either the penalty provided for in Section 503 must be added or a change in ownership statement, as required by Section 480.1 or 480.2 was not filed with respect to the event giving rise to the escape assessment or underassessment, an escape assessment shall be made for each year in which the property escaped taxation or was underassessed.
(4) Notwithstanding any other law, in the case where property that is owned by a community land trust and was previously exempt pursuant to Section 214.18 becomes subject to taxation pursuant to subdivision (d) of that section, any assessment made in the amount of an exemption, or that portion of the exemption, previously allowed pursuant to Section 214.18 shall be made within five years of the lien date following the date on which the property becomes subject to taxation.
(c) For purposes of this section, “assessment year” means the period defined in Section 118.
(Amended by Stats. 2019, Ch. 669, Sec. 5. (SB 196) Effective January 1, 2020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 532.1.

532.1. (a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in writing to extend the time for making an assessment, correction, or claim for refund, the assessment may be made at any time prior to the expiration of the period agreed upon. The period may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(b) If the assessor mails or otherwise delivers a “Notice of Proposed Escape Assessment” under Section 531.8 as to any assessment year for which the period for making an escape assessment, including any extension pursuant to subdivision (a), will expire in less than 90 days after the date of mailing or delivery of that notice, then that period, and any limitations period on the filing of a refund claim with respect to the same assessment year, shall be extended to the 90th day after the date of mailing or delivery. Subsequent mailings or deliveries of a “Notice of Proposed Escape Assessment” for the same assessment year shall not establish any further extension.
(Amended by Stats. 1993, Ch. 387, Sec. 4. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 532.2.

532.2. Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in the course of construction,” as defined in Section 214.2, if either of the following occurs:
(a) Construction is abandoned.
(b) Upon completion of the construction, the property is used other than exclusively for religious, hospital, or charitable purposes. If, upon completion of construction, a portion of the property is used other than exclusively for religious, hospital, or charitable purposes, the assessor shall assess as escaped property only that portion of the property so used.
(Amended by Stats. 1992, Ch. 1180, Sec. 7. Effective January 1, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 533.

533. (a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed either for a past tax year for which taxes have been paid and a claim for refund is not barred by Section 5097 or for any tax year for which the taxes are unpaid, the tax refunds resulting from the incorrect assessments shall be an offset against proposed tax liabilities, including accumulated penalties and interest, resulting from escaped assessments for any tax year covered by the audit.
(b) If a tax refund, authorized under this section exceeds any proposed tax liabilities, including accumulated penalties and interest, the party audited shall be notified by the tax collector of the amount of the excess and of the fact that a claim for cancellation or refund may be filed with the county as provided by Section 5096 or 5096.7.
(Amended by Stats. 2004, Ch. 200, Sec. 6. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 534.

534. (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to, property regularly assessed on the roll on which it is entered, unless the assessment relates to a prior year and then the tax rate of the prior year shall be applied, except that the tax rate for years prior to the 1981-82 fiscal year shall be divided by four.
(b) No assessment described in subdivision (a) shall be effective for any purpose, including its review, equalization and adjustment by the Board of Equalization, until the assessee has been notified thereof personally or by United States mail at his or her address as contained in the official records of the county assessor. For purposes of Section 532, the assessment shall be deemed made on the date on which it is entered on the roll pursuant to Section 533, if the assessee is notified of the assessment within 60 days after the statute of limitations or the placing of the escape assessment on the assessment roll. Otherwise the assessment shall be deemed made only on the date the assessee is so notified.
(c) The notice given by the assessor pursuant to this section shall include all of the following:
(1) The date the notice was mailed.
(2) Information regarding the assessee’s right to an informal review and the right to appeal the assessment, and except in a case in which paragraph (3) applies, that the appeal shall be filed within 60 days of the date of mailing printed on the notice or the postmarked date therefor, whichever is later. For the purposes of equalization proceedings, the assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.
(3) For counties in which the board of supervisors has adopted a resolution in accordance with subdivision (c) of Section 1605, and the County of Los Angeles, receipt by the assessee of a tax bill based on that assessment shall suffice as notice under this section if the tax bill advises the assessee of the right to appeal the assessment, and that the appeal shall be filed within 60 days of the date of mailing printed on the tax bill or the postmark therefor, whichever is later. For the purposes of equalization proceedings, the assessment shall be considered an assessment made outside of the regular assessment period as provided in Section 1605.
(4) A description of the requirements, procedures, and deadlines with respect to an application for the reduction of an assessment pursuant to Section 1605.
(d) (1) The notice given by the assessor under this section shall be on a form approved by the board.
(2) Giving of the notice required by Section 531.8 shall not satisfy the requirements of this section.
(Amended by Stats. 2005, Ch. 264, Sec. 7. Effective January 1, 2006.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 536.

536. Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the state, shall be deducted under Section 12419.5 of the Government Code from the next reimbursement to such agencies.
The county auditor shall notify the State Controller of all incorrectly allowed exemptions for which local taxing agencies have been reimbursed by the state for loss of revenue, and all escape assessments made because thereof.
(Amended by Stats. 1971, Ch. 1636.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 4 - Property Escaping Assessment › Section 538.

538. (a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board is unconstitutional or invalid, and as a result thereof concludes that property should be assessed in a manner contrary to such provision, or the assessor proposes to adopt general interpretation of a specific provision of the Constitution of the State of California, or this division, or of a rule or regulation of the board, that would result in a denial to five or more assessees in that county of an exemption, in whole or in part, of their property from property taxation, the assessor shall, in lieu of making such an assessment, bring an action for declaratory relief against the board under Section 1060 of the Code of Civil Procedure. The court shall allow intervention in such action by potential assessees and other assessors under Section 387 of the Code of Civil Procedure to the greatest extent practicable.
(b) If the assessor obtains judgment in such action upholding the validity of such assessment, the assessor shall correct the roll in accordance with Section 4831 consistent with such judgment within 60 days of the date upon which the judgment becomes final, regardless of the time limit otherwise provided in Section 4831. The assessor shall not levy an assessment based upon the subject matter of the action under any other section of this division.
(c) Within 60 days of notice of such assessment, a person assessed under subdivision (b) may file a claim for refund relating to the assessment of any of the person’s property for the fiscal year to which the assessment under subdivision (b) relates regardless of the time limit otherwise provided in Section 5097.
(Added by Stats. 1978, Ch. 1188.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 5 - Tax Deeded Property › Section 568.

568. (a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed. The assessment shall be entered, in the name of the assessee on the secured roll.
(b) All property which was tax-deeded to the state prior to the enactment of Chapter 988 of the Statutes of 1984 and was unassessed because of the tax deed to the state shall be assessed as if the tax deed was never issued.
(Amended by Stats. 1985, Ch. 316, Sec. 8.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 6 - Assessment Roll › Section 601.

601. The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 6 - Assessment Roll › Section 602.

602. This local roll shall show:
(a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses.
(b) Land, by legal description.
(c) A description of possessory interests sufficient to identify them.
(d) Personal property. A failure to enumerate personal property in detail does not invalidate the assessment.
(e) The assessed value of real estate, except improvements.
(f) The assessed value of improvements on the real estate.
(g) The assessed value of improvements assessed to any person other than the owner of the land.
(h) The assessed value of possessory interests.
(i) The assessed value of personal property, other than intangibles.
(j) The revenue district in which each piece of property assessed is situated.
(k) The total taxable value of all property assessed, exclusive of intangibles.
(l) Any other things required by the board.
(Amended by Stats. 1999, Ch. 941, Sec. 13. Effective January 1, 2000.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 6 - Assessment Roll › Section 606.

606. (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed.
(b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than fifty thousand dollars ($50,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation.
(c) Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel.
(Amended by Stats. 2013, Ch. 607, Sec. 4. (SB 825) Effective January 1, 2014.)