Yes, Property Statements are due April 1. If you file a timely property statement you may file an amended property statement by May 31. R & T 441
When it can be ascertained by the Assessor, from an audit of books and records, that there has been a defect of description or clerical error by the tax payer on the filed property statement, the error on the roll may be corrected. R & T 4831.5 There is a four (4) year statute of limitations for making corrections to the assessed value. R & T 532