SB 1246: 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.