[quote=spdrun]… or condo boards should adopt a dont-ask-dont-tell policy on subletting, and assume that all units are owner-occupied unless they’re told otherwise.
If bills and documents are sent electronically, there should be no issue with mailing address of record.[/quote]
spdrun,
In CA, tax billed are *mailed* via snail mail beginning the third week of September for the following fiscal year. They are mailed to the owner of record who is *supposed* to drop the $7K homeowner’s exemption (HOEX) when they move. Obviously, if they buy another principal residence in the same county and want to claim that property for their HOEX, they must take the HOEX off the property they moved out of, as they are only allowed to claim ONE. Many owners continue to claim the HOEX after moving out (improper), and, if they rent that property out, their tenant gets their tax bills in the mail. If their tenant loses it or moves out and has it forwarded, they can easily obtain a duplicate tax bill by showing up at an assessor branch and identifying themselves, claiming they “lost” their tax bill or just pay the amount by credit card online which is shown in the online public records for their parcel(s).
I’m sure a lot of owners do this because it saves them about $70 per year (HOEX is worth 7K) on their tax bills and will almost cover their online credit card fee if they pay by cc twice per year. However widespread this practice is, it is improper. However, I don’t see how one CA assessor can find out if a taxpayer is claiming a HOEX in another CA county. I don’t think they coordinate with each other on this level. And they certainly wouldn’t know if a taxpayer was living in a principal residence they purchased in another state/country if their (local) tenant was willing to intercept their tax bills.
This “ruse” only works if the taxpayer does NOT have an impound account for taxes.