1       BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                         450 N STREET

            3                    SACRAMENTO, CALIFORNIA

            4   

            5   

            6   

            7                     REPORTER'S TRANSCRIPT

            8                        AUGUST 21, 2012

            9   

           10                           ITEM F1 

           11                        PUBLIC HEARING

           12              Proposed Adoption of Amendments to 

           13                      Property Tax Rules 

           14                    313, Hearing Procedure

           15                              and

           16                     321, Burden of Proof

           17   

           18   

           19   

           20   

           21   

           22   

           23   

           24   

           25   

           26                     Reported by:  Juli Price Jackson 

           27                                   No. CSR 5214

           28   




                                                                      1




                                                                       


            1                         P R E S E N T

            2   

            3   For the Board                       Jerome E. Horton
                of Equalization:                    Chairman
            4   
                                                    
            5                                       Michelle Steel
                                                    Vice-Chairwoman
            6        
                
            7                                       Betty T. Yee 
                                                    Member
            8   
                                                    
            9                                       George Runner
                                                    Member
           10   
                                                    
           11                                       Marcy Jo Mandel
                                                    Appearing for John 
           12                                       Chiang, State     
                                                    Controller (per   
           13                                       Government Code   
                                                    Section 7.9)
           14   
                                                    
           15                                       Joann Richmond 
                                                    Chief, Board  
           16                                       Proceedings Division
                
           17   

           18   For the Department:                 Bradley Heller
                                                    Tax Counsel IV    
           19                                       Legal Department
                                                    Tax and Fee Division
           20   

           21                           ---oOo---

           22   

           23   

           24   

           25                 

           26   

           27   

           28                          




                                                                      2




                                                                       


            1                                   450 N STREET

            2                                   SACRAMENTO, CALIFORNIA 

            3                                   AUGUST 21, 2012

            4                           ---oOo---

            5            MR. HORTON:  Miss Richmond.  

            6            MS. RICHMOND:  Our next item is F, Public 

            7   Hearing, F1, proposed adoption of amendments to Property 

            8   Tax Rules 313, hearing procedures, and Rule 321, burden 

            9   of proof.

           10            MR. HORTON:  Thank you very much,           

           11   Miss Richmond.  

           12            As Mr. Heller comes and we would ask that staff 

           13   make a -- introduce.  

           14            MR. HELLER:  Good afternoon, Chairman Horton,  

           15   Members of the Board.  I'm Bradley Heller from the 

           16   Board's Legal Department.  And I'm here to request that 

           17   the Board adopt the proposed amendments to Property Tax 

           18   Rule 313, hearing procedures, and Property Tax Rule 321, 

           19   burden of proof, which the Board authorized for 

           20   publication during the May 30th, 2012 Property Tax 

           21   Committee meeting.  

           22            The amendments clarify and make both property 

           23   tax rules consistent with the provisions of Assembly 

           24   Bill 711, which define the term -- the term 

           25   "owner-occupied single family dwelling" for purposes of 

           26   applying the rebuttable presumption regarding the burden 

           27   of proof in hearings on property tax applications 

           28   regarding owner-occupied single family dwellings 




                                                                      3




                                                                       


            1   provided by Revenue and Taxation Code Section 167.  

            2            I don't believe we received any public comments 

            3   regarding the proposed amendments, but I can answer any 

            4   questions that the Board may have.  

            5            MR. HORTON:  Discussion, Members?

            6            Is there a motion?

            7            MS. YEE:  Move adoption.  

            8            MR. HORTON:  Move adoption by Member Steel, 

            9   second by Member Runner.

           10            Without objection, such will be the order.  

           11            Thank you.

           12            MS. YEE:  Member Yee.

           13            MR. HORTON:  Member Yee -- did I say Member 

           14   Runner?  

           15            MR. RUNNER:  You said Steel.  

           16            MR. HORTON:  Oh, sorry.

           17            MS. YEE:  It's all right.

           18            MR. RUNNER:  You get too many of us, it's hard 

           19   to keep track of.  

           20            MS. STEEL:  Thank you.

           21            MR. HORTON:  Okay.  I believe I'm blushing.

           22                              ---o0o---

           23            

           24            

           25            

           26            

           27            

           28            





                                                                      4




                                                                       


            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   AUGUST 21, 2012 I recorded verbatim, in shorthand, to 

           10   the 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 4 constitute a complete and accurate 

           14   transcription of the shorthand writing.

           15   

           16   Dated:  SEPTEMBER 5, 2012

           17   

           18   

           19                          ____________________________

           20                          JULI PRICE JACKSON

           21                          Hearing Reporter

           22                               

           23            

           24            

           25            

           26            

           27            

           28            




                                                                      5