Is a taxpayer entitled to a refund for overpayment of prior year property taxes?
Q Is a taxpayer entitled to a refund for overpayment of taxes for a prior year when his property is reappraised at a lower value in a later year, even though there were no errors in the previous assessment, nor was there a double payment nor any overpayments?
A No. There is no authority for a board of supervisors to refund a portion of the taxes paid in the previous year. (Attorney General’s Opinion to Rogers dated July 3, 2009)
Reply With Quote
