Property Tax Refunds - General Information & Unclaimed

Property Tax Division (530)621-5470 or Email sally.zutter@edcgov.us

General Information

Both the Auditor's Property Tax Division and the Tax Collector may refund property taxes.  The underlying reason for the refund determines which office originates the refund and whether the taxpayer needs to take action by submitting a refund claim to provide authorization for a check to be issued.

Tax Collector originated refunds:

  • Overpayment (e.g. bill = $1,000.00; check = $1,100.00)
  • Replicated/Duplicate payment
  • Misapplied/Erroneous payment

Auditor's Property Tax Division originated refunds (++ Indicates taxpayer action required to claim refund):

  • Recalculation of the tax liability for changes in assessed value (taxable value) by the Assessor, County Assessment Appeals Board, or State Board of Equalization ++
  • Recalculation of the tax liability for application of Disabled Veteran exemption beyond the Assessor's statutory authority ++
  • Recalculation of the tax liability for incorrect assessed value (taxable value) within 4 years of payment but beyond the statutory authority for Assessor roll corrections ++
  • Recalculation of the tax liability for changes to non-value based Direct Charge levies authorized by various Districts/Agencies ++
  • Supplemental tax's negative Supplemental Assessments
  • Supplemental tax's recalculation of the tax liability due tor changes in the Supplemental Assessment by the Assessor
  • Supplemental tax's recalculation of the billable party due to subsequent changes in ownership (R&T Code ยง75.54(c))

Pursuant to State law, a taxpayer must take timely action to claim certain refunds (indicated by ++).  In those circumstances, a claim for refund must be submitted prior to the expiration date to provide the authorization for a check to be issued.  With certain exceptions, the Taxpayer generally has four years from the date of payment to submit a claim for refund.  Once the expiration date has passed, the Taxpayer no longer has a right to claim the refund.

When applicable, the Auditor's Property Tax Division mails courtesy Refund Claim Forms to the owner or the person believed to be payer of the property tax at the most recently known address.  The Refund Claim Form includes the expiration date to claim the refund.  The failure of the Taxpayer to receive the courtesy Refund Claim Form does not extend the time to claim.  Taxpayers, and other interested parties, may wish to view the Unclaimed Property Tax Refunds.

Tax Collector refunds and certain Auditor's Property Tax Division refunds (items above that are not notated) do not generally require the Taxpayer to make a claim to provide the authority to issue a check, thereby allowing a check to be issued based solely on the authority of the Tax Collector or Auditor's Property Tax Division.    

All checks for the County are issued by the Auditor's Accounts Payable Division.  Checks older than six months become stale-dated and are no longer negotiable (can't be cashed/deposited).  Stale-dated or lost/stolen checks may be reissued by the Auditor's Accounts Payable Division to the original party within certain time parameters.  Please see Lost or Destroyed Checks for additional information, procedures, and forms.       

Links & Lookups

Comments, Concerns or Questions ...
Email joe.harn@edcgov.us