Revenue and Taxation Code section 5109

Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property, without a claim for refund filed, if the following conditions are met:

(a)

The refund results from an exemption described in Section 201 to 242, inclusive, with the exception of Section 205.5.

(b)

The refund would not exist but for the assessee or qualifying occupant of the property meeting the requirements for an exemption described in subdivision (a).

(c)

The amount of the refund is less than ten thousand dollars ($10,000).

Source: Section 5109, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5109.­ (accessed May 12, 2025).

Last Updated

May 12, 2025

§ 5109’s source at ca​.gov