CA SB1246

Allows verification of property tax refund claims by the trustee of the person who paid the tax, in addition to existing options (guardian, executor, or administrator).

Authorizes counties to issue property tax refunds without a verified claim if the board of supervisors adopts a resolution or ordinance approving this procedure.

Refunds without a claim are limited to situations where there has been no property transfer during or since the fiscal year the taxes were levied.

Refunds without a claim are limited to amounts less than $5,000.