Taxpayers’ Bill of Rights Hearings – Historical Information

Hearing Information

State Board of Equalization Taxpayers' Bill of Rights hearing for 2018 (11:00 a.m.)

August 21, 2018 – Sacramento, CA

The hearing provided an opportunity for taxpayers, county assessors, and other local agency representatives to provide comments on items discussed in the Taxpayers' Rights Advocate's Annual Report; and present ideas, concerns, and input on the quality of agency service related to the Board of Equalization's administration of its programs. At the hearing one could comment on the property tax programs administered by the Board of Equalization or local county agencies statewide; as well as present ideas on legislation to further voluntary compliance or the relationship between government and taxpayers for the alcoholic beverage tax. The hearing provided a venue for parties to identify ways to resolve any problems identified in the Taxpayers' Rights Advocate's current Annual Report; the current annual report for the August 2018 hearing date was the fiscal year 2016-2017.

Videos for Meeting and Responses

Videos

Video for most recent year's Taxpayers' Bill of Rights hearing:

Responses to Presenters

2018 Actions in Response to Presenters

* In response to comments on escape assessments and cancellation of appeal hearings, the Taxpayers' Rights Advocate office coordinated with the appropriate local county agencies to ensure that the clerk of the board is responsible for scheduling of assessment appeals board hearings and the Assessor is not directing cancellation of hearings. Communicated information to the presenter that conflicting documentation provided to the assessor's office on the ownership of property resulted in reassessment until the interest transfers amongst family members could be clearly identified. Additionally, for the two presenters commenting on appeals, the Taxpayers' Rights Advocate office monitored the progress and confirmed with the local agency that both matters were scheduled and heard before the local county assessment appeals board.

* In response to comments regarding the BOE's Legal Department position regarding assessor disregard of a deed, the Taxpayers' Rights Advocate office coordinated with the Legal Department on concerns expressed by the presenter and to re-examine the opinion. The Legal Department determined that the issue raised have been addressed in multiple prior legal letters/opinions since 2002; and that it still holds that the disregard of a deed is a determination made within the assessor's discretion and authorized by various statutory and regulatory provisions. The Taxpayers' Rights Advocate office communicated to the presenter that the presenter's opinion differs from that of the Legal Department and that the position had been communicated to the presenter previously in numerous letters from 2014 to 2017.

* In response to comments on possessory interest reporting, the Taxpayers' Rights Advocate office coordinated with the Property Tax Department and Legal Department to confirm that the existing Board-prescribed possessory interest reporting form (BOE-502-P) complies with the statutory requirements for statewide possessory interest reporting. The Advocate's office explained to the presenter that the presenter misunderstood the provisions of Revenue and Taxation Code section 480.5 and that it doesn't apply to all 58 California counties but rather only to counties where the board of supervisors have adopted such ordinance. In regards to the provisions of section 480.5 and 480.6, it is important to note that they are reporting opportunities that supplement the Preliminary Change of Ownership Report (PCOR) and Change of Ownership (COS) reporting procedures and help assessors discover the existence of possessory interests that may be taxable for property tax purposes. For possessory interests, the transferee has reporting requirements for filing on the PCOR and COS; and government agencies can furnish information to the Assessor's office under section 480.5 and 480.6 in any manner –it does not need to be on a standard form.