Rev. & Tax. Code, § 5097.2 · Article 1. Refunds Generally
Rev. & Tax. Code, § 5097.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within four years after the date of payment, if:
(a) Paid more than once.
(b) The amount paid exceeds the amount due on the property as shown on the roll by an amount greater than twenty dollars ($20).
(c) The amount paid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were paid.
(d) In any other case, where a claim for refund is made under penalty of perjury and is for an amount less than twenty dollars ($20).
(e) The amount paid exceeds the amount due on the property as the result of a reduction attributable to a hearing before an assessment appeals board or an assessment hearing officer.
Notes and commentary — not statutory text
History
Amended by Stats. 2019, Ch. 258, Sec. 6. (SB 789) Effective January 1, 2020.
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=5097.2.
- Text hash
- sha256 b879fe02b91532911fcc2cf872bf96b4e9c31d80d988b313d244b3d3a043a78a
- 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.
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.