The Unclaimed Property Tax Refund Form (Form ACC 04, printed as "Unclaimed Property Tax Refund Request") is the claim the San Joaquin County Treasurer-Tax Collector uses to release a property tax refund that has gone unclaimed. It is one of the San Joaquin County property tax forms, and it is filed by the person or business that paid the taxes, or by that payer's agent, together with proof of payment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its mailing instructions come from the Treasurer-Tax Collector.
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What is ACC 04?
The Unclaimed Property Tax Refund Form (Form ACC 04, Rev. 4/2026) is the one-page request a payer files with the San Joaquin County Treasurer-Tax Collector to claim a property tax refund that has not yet been paid out. It asks for the payer, the assessment, the tax year, the payment date and amount, and the facts that support the refund.
The form cites California Revenue and Taxation Code Sections 2635 and 5096, under which property tax refunds are issued to the person or entity that paid the taxes. Because the assessee may differ from the payer, the form requires proof of payment.
The county's Unclaimed Property Tax Refunds page explains where such refunds come from: they generally result from reassessment of property or overpayment. When the Assessor-Recorder-County Clerk or the Assessment Appeals Board reduces an assessed value and the taxpayer had paid on the old value, a refund is due. Refunds can remain unclaimed when the postal service returns them as undeliverable, when the check is not cashed, or when the recipient has died.
The Treasurer-Tax Collector releases funds only to the rightful payee, which is why the claim carries documentation. Payees can claim directly from the office without service charges or fees.
Who needs to file ACC 04?
The main group is the person or business that paid the property taxes and believes a refund of those taxes is owed to them. The form states that refunds are issued to the person or entity that paid, so the payer is the claimant named in Box 1.
Others who may be involved, each with a condition stated by the county:
- An agent for the payer. The signature line reads "payor or agent". If a third-party agent, such as an asset recovery company, files the claim, a notarized assignment document must be submitted, signed by the same person who signed the affidavit(s).
- A company that acquired or merged with the original payee. 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 the acquisition or merger.
The county page tells you to use the form once you have determined that a property tax refund belongs to you or your business. It sets no other eligibility test and does not describe a separate procedure for an heir of a deceased recipient.
When to file ACC 04
File the claim after the taxes have been paid, or within any extension period the Assessor has approved; the form cites Section 5097(a)(2) for this rule. There is no calendar due date printed on the form.
The county page says refunds or claim forms are on average mailed within fourteen days of receiving the roll change request from the Assessor-Recorder-County Clerk's Office. If a refund remains unclaimed, you can send this form once you determine the refund is yours.
Allow up to 90 days for the county to process the claim and, if it is approved, approximately 30 additional days to receive payment.
Documents you need
- Proof of payment for the claim amount in Box 9, such as canceled checks, receipts or other documentation showing the date the taxes were paid (needed for Box 4).
- Additional sheets with the facts you rely on to support the refund, when Box 10 does not leave enough room.
- Legal evidence of the acquisition or merger, from the acquiring company, when the refund is payable to a company that has since been acquired by or merged with another company.
- A notarized assignment document, signed by the same person who signed the affidavit(s), when a third-party agent such as an asset recovery company files the claim.
How to fill out ACC 04
Enter the payer's name
Box 1, Name of Payer: write the person or entity that paid the property taxes, since refunds are issued to the payer.
Enter assessment number and tax year
Box 2, Assessment Number, and Box 3, Tax Year: enter the assessment number and the tax year of the refund you are claiming.
Enter the date taxes were paid
Box 4, Date Taxes Paid: refer to canceled checks, receipts or other documentation to get the date right.
Enter your contact information
Box 5, Mailing Address; Box 6, Phone Number; Box 7, City, State; and Box 8, Zip Code.
Enter the claim amount
Box 9, Claim Amount: enter the amount you are claiming and attach proof of payment.
State the facts supporting the refund
Box 10: describe the facts you rely on to support the requested refund, and attach additional sheets as required.
Sign and date the declaration
Box 11: the payer or agent signs and dates the declaration under penalty of perjury that the application and any accompanying statements are true, correct and complete.
Add company or agent documents if needed
For an acquired or merged company, include legal evidence of the acquisition or merger. For a third-party agent, include the notarized assignment document.
Review and download the completed PDF
Check that every box is complete and proof of payment is ready. Download or print the completed PDF from FillingPDF and mail it as described under How to submit.
How to submit ACC 04
Mail is the only channel the form and the county page give for Form ACC 04.
- By mail: send the completed form and your supporting documents to: Attn: Accounting Section, Treasurer-Tax Collector, P.O. Box 2169, Stockton, CA 95201-2169.
The package should include proof of payment for the amount in Box 9, any additional sheets for Box 10, and, where they apply, the legal evidence of an acquisition or merger or the notarized assignment for a third-party agent. Sign and date the declaration in Box 11 before mailing.
The form's letterhead lists the Treasurer-Tax Collector at 44 N. San Joaquin Street, Suite 150, Stockton, CA 95202, phone (209) 468-2133, fax (209) 468-9482 and www.sjcttc.org; the form does not describe in-person or fax filing of the claim. Claiming directly from the office carries no service charges or fees. FillingPDF lets you fill out and download the PDF; submission follows the mailing channel above.
Common mistakes to avoid
- Mailing the claim without proof of payment; the form states proof of payment is required because the assessee may differ from the payer.
- Leaving sections blank; the form says to complete all sections to request a refund.
- Entering a Box 4 date with no canceled check, receipt or other document behind it.
- Mailing the claim to the Treasurer-Tax Collector's street address instead of Attn: Accounting Section, P.O. Box 2169, Stockton, CA 95201-2169.
- Having a third-party agent file without the notarized assignment document signed by the same person who signed the affidavit(s).
- An acquiring company claiming a refund owed to the acquired or merged company without legal evidence of the acquisition or merger.
- Signing the Box 11 declaration under penalty of perjury without checking that the application and any statements are true, correct and complete.
- Filing the claim outside the period the form cites: after payment, or within any Assessor approved extension period.
Frequently asked questions
What is the Unclaimed Property Tax Refund Form?
Form ACC 04 is the San Joaquin County Treasurer-Tax Collector's request for a property tax refund that has gone unclaimed. The payer completes it, attaches proof of payment and mails it to the Accounting Section.
Who can claim an unclaimed property tax refund in San Joaquin County?
The person or entity that paid the taxes, because refunds are issued to the payer. An agent may sign for the payer; a third-party agent must submit a notarized assignment document, and an acquiring company must provide legal evidence of the acquisition or merger.
What proof do I need to attach to Form ACC 04?
Proof of payment, such as canceled checks, receipts or other documentation, attached to the claim amount in Box 9 and used to support the Box 4 date. Companies and agents may need extra documents, as the county page describes.
Where do I mail the unclaimed property tax refund claim?
Mail it to Attn: Accounting Section, Treasurer-Tax Collector, P.O. Box 2169, Stockton, CA 95201-2169, with your supporting documents. The form and the county page give no other submission channel for the claim.
How long does a San Joaquin County property tax refund claim take?
It may take up to 90 days to process your claim and, if it is approved, approximately 30 additional days to receive payment, according to the county's Unclaimed Property Tax Refunds page.
Is there a fee to claim an unclaimed property tax refund?
No. The county page says payees may claim their money directly from the Treasurer-Tax Collector's office without any service charges or fees.
Why does a property tax refund go unclaimed?
The county lists three reasons: the postal service returned the refund as undeliverable, the refund check was not cashed, or the recipient died. Refunds themselves generally result from reassessment of property or from overpayment.
Can I fill out Form ACC 04 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the claim to the county; you mail it to the Treasurer-Tax Collector yourself.
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