Rev. & Tax. Code, § 5097 · Article 1. Refunds Generally
Rev. & Tax. Code, § 5097
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) An order for a refund under this article shall not be made, except on a claim:
(1) Verified by the person who paid the tax, their guardian, executor, trustee, or administrator.
(2) Except as provided in paragraph (3) or (4), filed within four years after making the payment sought to be refunded, within one year after the mailing of notice as prescribed in Section 2635, within the period agreed to as provided in Section 532.1, or within 60 days of the date of the notice prescribed by subdivision (a) of Section 4836, whichever is later.
(3) (A) Filed within one year, if an application for a reduction in an assessment or an application for equalization of an assessment has been filed pursuant to Section 1603 and the applicant does not state in the application that the application is intended to constitute a claim for a refund, of either of the following events, whichever occurs first:
(i) After the county assessment appeals board makes a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment of the property, and mails a written notice of its determination to the applicant and the notice does not advise the applicant to file a claim for refund.
(ii) After the expiration of the time period specified in subdivision (c) of Section 1604 if the county assessment appeals board fails to hear evidence and fails to make a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment of the property.
(B) Filed within six months, if an application for a reduction in an assessment or an application for equalization of an assessment has been filed pursuant to Section 1603 and the applicant does not state in the application that the application is intended to constitute a claim for a refund, after the county assessment appeals board makes a final determination on the application for reduction in assessment or on the application for equalization of an escape assessment, and mails a written notice of its determination to the applicant and the notice advises the applicant to file a claim for refund within six months of the date of the county assessment appeals board’s final determination.
(4) Filed within eight years after making the payment sought to be refunded, or within 60 days of the notice prescribed by subdivision (a) of Section 4836, whichever is later, if the claim for refund is filed on or after January 1, 2015, and relates to the disabled veterans’ exemption described in Section 205.5.
(b) An application for a reduction in an assessment filed pursuant to Section 1603 shall also constitute a sufficient claim for refund under this section if the applicant states in the application that the application is intended to constitute a claim for refund. If the applicant does not so state, the applicant may thereafter and within the period provided in paragraph (3) of subdivision (a) file a separate claim for refund of taxes extended on the assessment which the applicant applied to have reduced pursuant to Section 1603 or 1604.
(c) If an application for equalization of an escape assessment is filed pursuant to Section 1603, a claim may be filed on any taxes resulting from the escape assessment or the original assessment to which the escape relates within the period provided in paragraph (3) of subdivision (a).
(d) Notwithstanding subdivision (a), an order for a refund under this article may be made without a claim pursuant to Section 5105, 5108, or 5109.
(e) The amendments made to this section by Chapter 656 of the Statutes of 2014 apply to claims for refund filed on or after January 1, 2015.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 922, Sec. 2. (AB 3134) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5097.
- Text hash
- sha256 8ae721001679c631f4f07ae0ffb23d6b3dce5d56669ec4cd95561a91b33528d4
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 205.5Printed as Section 205.5
- Rev. & Tax. Code, § 532.1Printed as Section 532.1
- Rev. & Tax. Code, § 1603Printed as Section 1603 | Section 1603 or 1604
- Rev. & Tax. Code, § 1604Printed as Section 1603 or 1604 | Section 1604
- Rev. & Tax. Code, § 2635Printed as Section 2635
- Rev. & Tax. Code, § 4836Printed as Section 4836
- Rev. & Tax. Code, § 5105Printed as Section 5105, 5108, or 5109
- Rev. & Tax. Code, § 5108Printed as Section 5105, 5108, or 5109
- Rev. & Tax. Code, § 5109Printed as Section 5105, 5108, or 5109
Cited by 14 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 5097. Each shows the citation as that text prints it.
Military and Veterans Code
Public Utilities Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 202.2Printed as Sections 5097 and 5140
- Rev. & Tax. Code, § 533Printed as Section 5097
- Rev. & Tax. Code, § 538Printed as Section 5097
- Rev. & Tax. Code, § 1604Printed as Section 5097
- Rev. & Tax. Code, § 4836Printed as Section 5097
- Rev. & Tax. Code, § 5086.2Printed as Section 5097
- Rev. & Tax. Code, § 5097.2Printed as Sections 5096 and 5097
- Rev. & Tax. Code, § 5105Printed as Section 5097
- Rev. & Tax. Code, § 5108Printed as Section 5097
- Rev. & Tax. Code, § 5109Printed as Section 5097
- Rev. & Tax. Code, § 5141Printed as Section 5097
- Rev. & Tax. Code, § 5151Printed as Section 5097
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.