1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 REPORTER'S TRANSCRIPT 8 MAY 30, 2012 9 10 PROPERTY TAX COMMITTEE 11 12 13 14 15 16 17 18 19 Reported by: Juli Price Jackson 20 No. CSR 5214 21 22 23 24 25 26 27 28 1 1 2 P R E S E N T 3 4 For the Board George Runner of Equalization: Chairman 5 6 Betty T. Yee Member 7 Michelle Steel 8 Member 9 Jerome E. Horton Member 10 Marcy Jo Mandel 11 Appearing for John Chiang, State Controller 12 (per Government Code Section 7.9) 13 Joann Richmond 14 Chief, Board Proceedings Division 15 16 For the Staff: Dean Kinnee Chief, County-Assessed 17 Properties Division 18 ---oOo--- 19 20 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 MAY 30, 2012 4 ---oOo--- 5 MR. HORTON: Ms. Richmond, what is our next 6 item? 7 MS. RICHMOND: Our next item on today's agenda 8 is the Property Tax Committee. Mr. Runner is the Chair 9 of that committee. 10 Mr. Runner. 11 MR. RUNNER: Thank you. And I'll call that 12 committee to order. 13 The item we have before us today is discussion 14 of a proposed revision to Property Tax Rule 313, Hearing 15 Procedure, and Property Tax Rule, 321, burden of proof. 16 Dean Kinnee is here to help us with that 17 report. 18 MR. KINNEE: Good morning, Board Members, Dean 19 KINNEE with the Property and Special Taxes Department. 20 As Chairman Runner pointed out, we're here 21 today with the proposed amendments on Property Tax 22 Rule 313, Hearing Procedure, and Property Tax Rule 321, 23 burden of proof. 24 Staff is proposing amendments to reflect 25 changes made to Revenue and Taxation Code relating to 26 the rebuttable presumption affecting the burden of proof 27 in assessment appeals hearings. 28 Staff disseminated the draft rules to 3 1 interested parties by way of letter to assessors. We 2 did receive one comment back, which we accommodated in 3 the proposal before the Board. 4 At this time we're asking the Board to adopt 5 and authorize for publication the amendments to the 6 rules. 7 We will, of course, start the official 8 rulemaking process. And the rule will go out to 9 interested parties again for comment. 10 I'd be happy to try to answer any questions the 11 Board may have. 12 MR. RUNNER: Okay. Thank you, Mr. Kinnee. 13 I don't -- do we have any speakers on this 14 issue? 15 MS. RICHMOND: No, sir. 16 MR. RUNNER: Okay. First of all, I think again 17 it's -- these are -- these are issues where we're just 18 trying to make sure that our regulations are consistent 19 with statute. 20 And I appreciate getting on that and having 21 that happen appropriately and quickly. 22 Any question by Members? 23 Is there a motion? 24 MS. YEE: Move the staff recommendation. 25 MR. HORTON: Second. 26 MR. RUNNER: All in favor? 27 MS. YEE: Aye. 28 MS. STEEL: Aye. 4 1 MR. HORTON: Obviously. 2 MR. RUNNER: Okay, thank you. 3 And we will adjourn. Any other questions 4 before we adjourn, Members? 5 Okay, adjourn the Property Tax Committee. 6 ---o0o--- 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 5 1 REPORTER'S CERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, JULI PRICE JACKSON, Hearing Reporter for the 8 California State Board of Equalization certify that on 9 MAY 30, 2012 I recorded verbatim, in shorthand, to the 10 best of my ability, the proceedings in the 11 above-entitled hearing; that I transcribed the shorthand 12 writing into typewriting; and that the preceding pages 1 13 through 5 constitute a complete and accurate 14 transcription of the shorthand writing. 15 16 Dated: JUNE 19, 2012 17 18 19 ____________________________ 20 JULI PRICE JACKSON 21 Hearing Reporter 22 23 24 25 26 27 28 6