Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 3. Reassessments and Allocation Corrections*

Section 741

741. Petition for reassessment. A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or adjustment of the assessment is founded. The petition shall be delivered to the board at its headquarters office in Sacramento.

Burden of Proof.—Before the Board, the assessing officers are presumed to have properly performed their duties, and the taxpayer has the burden of showing that an assessment is not fair and equitable. The assessor is not required to go forward with any evidence, but may stand on the presumption of correctness of the assessment. ITT World Communications, Inc. v. Santa Clara County, 101 Cal.App.3d 246.

Prerequisites for Reassessment.—State assessees who object to the value of their assessment must first file a petition with the Board of Equalization for reassessment (Revenue and Taxation Code sections 741, 742). A petition to the Board for reassessment together with payment of the taxes are prerequisites to any tax refund action under Revenue and Taxation Code Section 5148. Verizon California Inc. v. Board of Equalization, et al. (2014) 230 Cal.App.4th 666.

* Article 3 was added by Stats. 1976, Ch. 877, p. 1992, in effect January 1, 1977.