Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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B

200.0000 BASE YEAR VALUE TRANSFER

(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE

Annotation 200.0007

200.0007 Appeal. A properly filed application appealing the denial of a claim for a base year value transfer pursuant to Revenue and Taxation Code section 69.5 vests an appeals board with jurisdiction to determine whether the claimant meets the requirements of that section, including the determination of the full cash value of the original property as defined by subdivision (g)(2). The applicant is a "party affected" within the meaning of Property Tax Rule 301 and is entitled to a full hearing on the merits of the application. Moreover, the current owner of the original property is also a party affected and has the right to participate as a party to the matter in the same manner as the applicant if any value increase determined by the appeals board will result in an increased tax liability for the current owner. Therefore, an appeals board is required to notify the current owner of its intention to hear and decide an application appealing such a denial when the full cash value of the original property is at issue. C 7/5/2002.