Unclaimed Property Tax Refunds

The Property Tax Division of the Auditor-Controller’s office is currently in possession of Unclaimed Property Tax Refunds. Property tax refunds generally result from reassessment of property. Unclaimed property tax refunds consist of checks that remain uncashed for a period of more than six (6) months. Reasonable and diligent efforts have been made to notify tax payers of their refund.  Nevertheless, refunds may remain unclaimed for various reasons.  Often checks are returned undeliverable by the postal service because the payee has moved and does not leave a forwarding address or the forwarding order has expired.  In addition, checks may remain uncashed due to being lost or destroyed.

California Revenue and Taxation Code sections 5097 and 5102 provide that property tax refunds which remain unclaimed for four (4) years may be transferred (escheatment) to the county general fund on order of the board of supervisors.  At the end of the four-year period, those items in excess of $10 must be published as notification that the money will become the property of the County after the designated date if it is left unclaimed.  If a verified claim is not filed by the designated date no more than sixty days after the date of publication, unclaimed refunds will be transferred to the County’s General Fund.  After this date, money left unclaimed will become the property of the County and can no longer be claimed.  While escheatment is the legal alternative, the Auditor-Controller’s primary goal is to return refunds to their rightful owners.

As a service to taxpayers, the Property Tax Division of the Auditor-Controller’s Office will regularly post and update a list of refunds that have remained unclaimed for up to four years.  We encourage all property tax owners to search the lists to determine whether they may be entitled to a refund.

 Claim Process

 STEP 1

 Review the Unclaimed Property Tax Refund List to locate refunds that might be owed to you or your business by clicking on the links below:

 

Please note that lists are sorted by check date. If you would like to sort alphabetically by Name, click on “Data” from the main menu bar then click on “Sort.”  In the “Sort” pop-up box, under “Column,” select Sort by “Vendor Name” and click on “OK.”

Alternatively, to search for a specific name, you can use Excel’s Find feature by holding the <Ctrl> and <f> keys on your keyboard.  In the “Find and Replace” pop-up box, enter the name in the “Find what” field and click on the “Find Next” button.

STEP 2

If after reviewing the Unclaimed Property Tax Refund list, you determined that the County may have funds belonging to yourself or business, download, complete and print the Affidavit To Obtain A Duplicate Check Form.  You must sign the Affidavit To Obtain A Duplicate Check Form.  An Individual Affidavit To Obtain A Duplicate Check Form must be completed and signed by each payee if there are multiple payees listed on the check.

 

STEP 3

Mail the completed and signed Affidavit To Obtain a Duplicate Check along with all required supporting documentation to:

County of Ventura

Auditor-Controller
Attn: Property Tax Division
800 South Victoria Avenue
Ventura, CA  93009-1540

Questions should be directed to vcptax@ventura.org

AUTHORIZED SIGNATURE GUIDELINES

SECTION 1       INDIVIDUAL IDENTIFICATION

ALL documentation listed in this section is required for each claimant:

  • Copy of a current government issued photo identification (i.e., driver license, state identification card, passport, etc.)
  • Documentation proving proof of payment for the fiscal year(s) of the refund in question. Examples of proof may include: copies of canceled checks, bank statements, escrow papers showing breakdown of payments, etc.
  • Documentation proving proof of claimant’s ownership. This information must indicate the property address in question. An example of proof is a copy of the tax bill for the property/fiscal year in question.

 

SECTION 2       DECEASED OWNER

ALL documentation listed under SECTION 1 is required from Heir(s) and/or Beneficiary(s) in addition to the items indicated below:

  • Affidavit must be signed by either the executor or the administrator of the estate.
  • Certified Death Certificate(s) for deceased owner(s)
  • Complete copy of the Court Ordered Distribution of the Decedent’s Estate.
  • If the distribution of the estate was not ordered by a court, you will need to submit a complete copy of the Decedent’s Will and/or Trust Agreement.
  • Evidence of appointment as executor or administrator and/or Original Aud. #221(a) (8/07) Form “Declaration for collection of Personal Property” signed by a Notary Public.

 

SECTION 3       BUSINESS IDENTIFICATION

ALL documentation listed under SECTION 1 is required in addition to the items indicated below. This documentation is intended to substantiate the connection between the company and signor’s position within the business.

  • Personal Business Card for each claimant
  • Request of authorized officer on behalf of the company on an official letterhead.
  • Affidavit completed by an officer and/or business owner allowing you to claim such funds as an employee of the named account.
  • Owner of the Named Account is also required to submit any business related documentation naming
    proprietor as the owner.

 

Corporations

  • Articles of Incorporation
  • Copy of Filed Statement of Information (Domestic Stock and Agricultural Cooperative Corporations)
  • If a copy of the Filed Statement of Information is not an available, please provide a copy of the corporation’s signed minutes indicating the resolution of the corporation’s officers and/or amendments to Articles of Incorporation illustrating the corporation’s officers.
  • Documentation showing the connection between the named corporation and other corporations, limited liability companies, limited partnerships, successor-in-interest, subsidiaries.

 

Limited Liability Companies (LLC)

  • Copy of the Filed Statement of Organization
  • Copy of the Filed Statement of Information (Domestic Stock and Agricultural Cooperative Corporations)
  • If a copy of the Filed Statement of Information is not available, please provide a copy of the Limited
    Liability Company’s signed minutes indicating the resolution of the company’s officers and/or amendments illustrating the company’s officers.
  • Documentation showing the connection between the named limited liability company and other corporations, limited liability companies, limited partnerships, successor-in-interest, subsidiaries.

 

Limited Partnerships (LP)

  • Copy of the Filed Statement of Organization
  • Copy of the Filed Statement of Information (Domestic Stock and Agricultural Cooperative Corporations)
  • If a copy of the Filed Statement of Information is not available, please provide a copy of the Limited
    Partnership’s signed minutes indicating the resolution of the company’s officers and/or amendments
    illustrating the company’s officers.
  • Documentation showing the connection between the named Limited Partnership’s and other corporations, limited liability companies, limited partnerships, successor-in-interest, subsidiaries.

 

Acquisition or Merger 

If the refund is payable to a company that has since been acquired by or merged with another company, the acquiring company must provide legal evidence of such acquisition or merger.

  • Dissolution of Partnership or Limited Liability Company

 

Trust

If the refund is payable to a Trust, the affidavit must be signed by each individual who has been appointed as a trustee.

  • Copy of Appointment and Acceptance of Successor Trustee of the Trust signed by a Notary Public that gives the names of each trustee.

 

Power of Attorney

  • If you utilize a third-party agent to file a claim, a notarized Power of Attorney MUST be submitted to the County and signed by the same person who signed the Affidavit(s).

 

Contact us for further information or questions:

E-mail our office at vcptax@ventura.org

Phone # (805) 654-3182