What is an Escape Assessment?
An "escape assessment" is a correction to a property's assessed value on the local property tax roll. This correction is made because the Assessor's Office discovered property or a taxable event that should have been assessed but was not. Current and/or prior year tax rolls may be affected. (SeeRevenue and Taxation Code Sections 531 - 538)
The most common reasons for an escape assessment are:
- overlooked or unreported new construction
- a change in ownership due to death not reported timely, or not at all
- a change in control or ownership of a legal entity that owns real property
- a business property statement filed late, not at all, or additional property discovered during an audit
- removal of an exemption
How are taxpayers notified of an Escape Assessment?
Once the Assessor has completed the valuation, a Notice of Proposed Escape Assessment is mailed to the assessee. This Notice displays the corrected values and the tax roll years affected. Important information and telephone numbers are printed on the back of the Notice.
When will I get the bill?
Generally, the Escape tax bill is mailed by the Tax Collector within 60 days of the Notice of Proposed Escape Assessment. If you have questions regarding payment methods, deadlines, or tax rates for the Escaped tax bill(s), please contact the Tax Collector's Office at 916-874-6622. Tax bill information and status is available using the property address or 14-digit Assessor's Parcel Number at www.eproptax.saccounty.net. Additional information may also be viewed on their website at http://www.finance.saccounty.net/Tax/Pages/FAQ.aspx.
What if I don't agree?
If you disagree with the value on the Escape Assessment, or that there should have been a reassessment at all, please contact the Assessor's Office for more information and to request an informal review of the assessed value.
If you still disagree with the value after the informal review, you have the right to file a formal Assessment Appeal. An Assessment Appeal application must be filed with the Assessment Appeals Board no later than 60 days from the date the tax bill is issued. The Assessment Appeals Board is located at 700 H Street, Room 2450, Sacramento, CA 95814 or call 916-874-8174. Additional information may be viewed on their website at http://www.sccob.saccounty.net/Pages/AssessmentAppeals.aspx.
The Assessment Appeals Board does not have jurisdiction in the approval or denial of an exemption. Please contact the Assessor's Office to speak with an exemption representative if you have questions. If a taxpayer believes they were wrongly denied an exemption, recourse includes: filing a claim for refund with the Board of Supervisors and/or filing an action in court.