diff --git a/compiler/frontend/src/org/jetbrains/kotlin/resolve/resolveUtil.kt b/compiler/frontend/src/org/jetbrains/kotlin/resolve/resolveUtil.kt
index a3662f9d578..ce92e779851 100644
--- a/compiler/frontend/src/org/jetbrains/kotlin/resolve/resolveUtil.kt
+++ b/compiler/frontend/src/org/jetbrains/kotlin/resolve/resolveUtil.kt
@@ -11,6 +11,7 @@ import org.jetbrains.kotlin.resolve.source.KotlinSourceElement
 
 fun PropertyDescriptor.hasBackingField(bindingContext: BindingContext?): Boolean = when {
     kind == CallableMemberDescriptor.Kind.FAKE_OVERRIDE -> overriddenDescriptors.any { it.hasBackingField(bindingContext) }
+    extensionReceiverParameter != null -> false
     source is KotlinSourceElement && bindingContext != null -> bindingContext.get(BindingContext.BACKING_FIELD_REQUIRED, this) ?: false
     compileTimeInitializer != null -> true
 //    backingField != null -> true // TODO: in case of DeserializedPropetyDescriptor this function returns incorrect result for FO field
diff --git a/compiler/testData/compileKotlinAgainstCustomBinaries/unreachableExtensionValPropertyDeclaration/source.kt b/compiler/testData/compileKotlinAgainstCustomBinaries/unreachableExtensionValPropertyDeclaration/source.kt
new file mode 100644
index 00000000000..eb7ad43b6ad
--- /dev/null
+++ b/compiler/testData/compileKotlinAgainstCustomBinaries/unreachableExtensionValPropertyDeclaration/source.kt
@@ -0,0 +1,7 @@
+// KT-44496
+
+class C {
+    val todo: String = TODO()
+
+    val String.noGetterExtensionProperty: Int
+}
diff --git a/compiler/testData/compileKotlinAgainstCustomBinaries/unreachableExtensionVarPropertyDeclaration/source.kt b/compiler/testData/compileKotlinAgainstCustomBinaries/unreachableExtensionVarPropertyDeclaration/source.kt
new file mode 100644
index 00000000000..569482f6fb8
--- /dev/null
+++ b/compiler/testData/compileKotlinAgainstCustomBinaries/unreachableExtensionVarPropertyDeclaration/source.kt
@@ -0,0 +1,8 @@
+// KT-44496
+
+class C {
+    val todo: String = TODO()
+
+    var String.noSetterExtensionProperty: Int
+        get() = 42
+}
diff --git a/compiler/tests/org/jetbrains/kotlin/jvm/compiler/CompileKotlinAgainstCustomBinariesTest.kt b/compiler/tests/org/jetbrains/kotlin/jvm/compiler/CompileKotlinAgainstCustomBinariesTest.kt
index 20cd32ce46f..c417879f652 100644
--- a/compiler/tests/org/jetbrains/kotlin/jvm/compiler/CompileKotlinAgainstCustomBinariesTest.kt
+++ b/compiler/tests/org/jetbrains/kotlin/jvm/compiler/CompileKotlinAgainstCustomBinariesTest.kt
@@ -696,6 +696,16 @@ class CompileKotlinAgainstCustomBinariesTest : AbstractKotlinCompilerIntegration
         compileKotlin("main.kt", tmpdir, listOf(library), additionalOptions = features)
     }
 
+    fun testUnreachableExtensionVarPropertyDeclaration() {
+        val (output, exitCode) = compileKotlin("source.kt", tmpdir, expectedFileName = null)
+        assertEquals("Output:\n$output", ExitCode.INTERNAL_ERROR, exitCode)
+    }
+
+    fun testUnreachableExtensionValPropertyDeclaration() {
+        val (output, exitCode) = compileKotlin("source.kt", tmpdir, expectedFileName = null)
+        assertEquals("Output:\n$output", ExitCode.INTERNAL_ERROR, exitCode)
+    }
+
     // If this test fails, then bootstrap compiler most likely should be advanced
     fun testPreReleaseFlagIsConsistentBetweenBootstrapAndCurrentCompiler() {
         val bootstrapCompiler = JarFile(PathUtil.kotlinPathsForCompiler.compilerPath)