CA AB3134

Requires county auditors to either process refunds or notify taxpayers in writing of refund requirements when tax cancellation results in a refund, with a 60-day filing deadline from notice.

Increases the refund amount threshold from $5,000 to $10,000 for refunds that can be paid to the assessee or latest recorded owner without a claim for refund, if no property transfer occurred during the tax year.

Authorizes refunds for disabled veterans or surviving spouses without a claim for refund if the refund is due to a disabled veterans' exemption under Section 205.5.

Allows refunds without a claim for refunds under $10,000 that result from property tax exemptions (Sections 201-242, except veterans' exemptions) if the assessee or qualifying occupant met exemption requirements.

Permits county auditors to send notice of refunds to taxpayers when a claim for refund is required, stating the overpayment amount and filing instructions.