Escape Assessments

An escape assessment occurs when property that should have been assessed was not assessed, or was assessed at too low a value, during a prior assessment year. This page explains what escape assessments are, how they happen, and what your rights are as a property owner.

What Is an Escape Assessment?

Under California Revenue and Taxation Code, the Assessor is required to assess all taxable property. When property “escapes” assessment — meaning it was missed, undervalued, or not properly assessed during the regular assessment cycle — the Assessor must issue a corrected assessment called an “escape assessment.”

Escape assessments can result in an additional tax bill for one or more prior years.

Common Reasons for Escape Assessments

• Unreported Change in Ownership — A property sale or transfer was not reported to the Assessor in a timely manner
• Unreported New Construction — Building permits for additions, remodels, or new structures were completed but not reflected in the assessment
• Business Personal Property Not Reported — A business failed to file the required annual property statement (Form 571-L)
• Clerical or Processing Errors — An error in the assessment roll that resulted in an underassessment
• Exemption No Longer Applicable — A property was receiving an exemption it no longer qualifies for

How Far Back Can Escape Assessments Go?

The Assessor may issue escape assessments for the current year plus up to four prior assessment years. In some cases involving fraud or failure to file a Change of Ownership Statement, the look-back period may be extended to up to eight years.

What Happens When You Receive an Escape Assessment

1. You will receive a Notice of Supplemental Assessment or notification from the Assessor’s Office showing the corrected value
2. The Tax Collector will issue a supplemental or escape tax bill based on the corrected value
3. The tax bill will show the additional taxes owed for each year that was underassessed

Your Rights as a Taxpayer

If you disagree with an escape assessment, you have the right to:

• Contact the Assessor’s Office to discuss the assessment and request an informal review
• File an Assessment Appeal with the Assessment Appeals Board within 60 days of the date the escape assessment notice is mailed
• Provide documentation supporting your position, such as sales data, comparable property values, or evidence that no change in ownership or new construction occurred

Learn more about the Assessment Appeals process →

How to Avoid Escape Assessments

• File your Preliminary Change of Ownership Report (PCOR) promptly when you buy or transfer property
• File your Change of Ownership Statement (COS) within 90 days of a change in ownership
• Report all new construction to the Assessor’s Office and file the required building permits
• Business owners: file your Form 571-L (Business Property Statement) by April 1 each year