Rev. & Tax. Code, § 531.1 · Article 4. Property Escaping Assessment
Rev. & Tax. Code, § 531.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2011, Ch. 351, Sec. 12. (SB 947) Effective January 1, 2012.
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=531.1.
- Text hash
- sha256 2f39e46d021ed6f2cba5bf5150bc3135203dcef5232cbd89ca671f8aec76c599
- 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.
Cited by 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 531.1. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 217Printed as Section 531.1
- Rev. & Tax. Code, § 217.1Printed as Section 531.1
- Rev. & Tax. Code, § 271.5Printed as Section 531.1
- Rev. & Tax. Code, § 276.3Printed as Section 531.1
- Rev. & Tax. Code, § 279.5Printed as Section 531.1
- Rev. & Tax. Code, § 282.5Printed as Section 531.1
- Rev. & Tax. Code, § 531.6Printed as Section 531.1
- Rev. & Tax. Code, § 1604Printed as Section 531.1
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.