Generally, to get relief retroactive to the date of transfer, a claim must be filed with the county assessor's office by the earliest of the following:
- Within three years of the transfer
- Prior to transferring to a third party
If a notice of supplemental or escape assessment is mailed after the deadline for either of these periods has passed, then the transferee has an additional six months from the date of the notice to file a claim. For example, if a taxpayer received a Notice of Supplemental Assessment for a parent-child transfer dated January 1, 2003, and then received a Notice of Proposed Escape Assessment dated April 1, 2006, the taxpayer would have six months from April 1, 2006 to file a claim with the assessor.