Unclaimed Board Order Property Tax Refunds

California Revenue and Taxation Code sections 5097 and 5102 provide that property tax refunds which remain unclaimed for four (4) years may be transferred (escheated) to the county general fund on order of the board of supervisors.  Money left unclaimed will become the property of the county and can no longer be claimed.

The County of Tulare Property Tax Division is currently in possession of Unclaimed Board Order Property Tax Refunds. Property tax refunds generally result from reassessment of your property. The Assessor's Office website provides an explanation of the Assessment Appeals process. The Clerk of the Board provides instructions and forms for the Assessment Appeals process

Once the Assessor or the Assessment Appeals Boards makes the decision to reduce the assessed value of a property, the Controller adjusts the assessed value on the official tax roll which is used to calculate the property tax bill. A refund is made if the taxpayer had paid the tax based on the old assessed value. On average, refunds or claims for refunds are mailed out within fifteen days of receipt of roll change request received from the Assessor's Office.

There are three easy steps to claim your refund.

CLAIM PROCESS

STEP 1

To locate the property you are interested in click on the list below:

• Unclaimed Board Order Property Tax Refund List
• Expired (Stale Dated) Property Tax Warrant List

STEP 2

Print and complete the Claim for Board Order Property Tax Refund form. Proof of payment maybe requested.

or

Print and complete the Affidavit for Expired (Stale Dated) property tax warrants form

You must SIGN the claim form or your claim will be returned. Make sure you have read the instructions and made copies of all required documents.

STEP 3

After completing and signing either form, send it to:

Tulare County Auditor-Controller
Property Tax Accounting 
221 S Mooney Blvd. RM 101-E
Visalia CA 93291

Q: WHY DO REFUNDS GO UNCLAIMED?

A: The Property Tax Division makes all reasonable and diligent efforts to notify tax payers of their board order refund. Nevertheless, refunds may remain unclaimed for some of the following reasons:

• The taxpayer moves before the refund is mailed and leaves no forwarding address
• Death of the recipient
• The taxpayer does not cash the refund check

Q: HOW MUCH TIME DO I HAVE TO CLAIM A REFUND?

A: You have four years after payment of tax to claim a refund. After four years, unclaimed board order refunds may be turned over to the County’s General Fund through a process called “escheatment.” While escheatment is the legal alternative, the Auditor-Controller’s primary goal is to return board order property tax refunds to their rightful owners.

Contact the Property Tax Accounting Staff if you have questions relating to board order property tax refunds.

• E-mail: taxdiv1@tularecounty.ca.gov
• Phone: (559) 636-5280
• Fax: (559) 730-2532