Malia M. Cohen
Member, Board of Equalization, 2nd District
- Assessor – The Assessor can answer property tax questions about assessed values, exemptions, or exclusions.
- Auditor Controller – The Auditor Controller can answer questions about the computation of your property tax and tax rates.
- Tax Collector – The Tax Collector can answer questions about current year property tax payments or prior year delinquencies and can provide copies of your tax bill.
- Disaster Relief – When a disaster strikes, the BOE is here to help. You may be eligible for property tax relief.
- Property Tax Help for Seniors – What are you options when you sell your home? Find more information on how to transfer your base year value.
- Veterans and Active Military Assistance – While there is no general property tax exclusion for veterans, there are laws that reduce the property tax due for qualified veterans and veteran's organizations.
- California Earned Income Tax Credit (CalEITC) – CalEITC is a cash back tax credit that puts money back into the pockets of California’s working families and individuals.
- Earned Income Tax Credit (EITC) – The Earned Income Tax Credit, is a benefit for working people with low to moderate income. To qualify for the federal tax credit, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file.
Other Tax Agencies
- Franchise Tax Board (FTB) – The California Franchise Tax Board is California’s personal income tax collection agency.
- California Department of Tax and Fee Administration (CDTFA) – The California Department of Tax and Fee Administration administers the sales and use tax and many business and environmentally related taxes and fees.
- Office of Tax Appeals (OTA) – The Office of Tax Appeals hears appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board. Tax disputes involving personal income, corporate franchise and income, sales and use, excise and other taxes and fees are decided by a three-member panel of Administrative Law Judges, each of whom is an expert in tax law. The office is independent of the state's tax agencies.
- Internal Revenue Service (IRS) – The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.
- Employment Development Department (EDD) – The Employment Development Department offers a wide variety of services under the Job Service, Unemployment Insurance (UI), State Disability Insurance (SDI), Workforce Investment, and Labor Market Information programs. As California’s largest tax collection agency, EDD also handles the audit and collection of payroll taxes and maintains employment records for more than 18 million California workers.
- California Website – Contains helpful information about getting services, doing business, working, learning, living, or visiting California.
- Governor's Office of Business and Economic Development (GO-Biz) – The Governor's Office of Business and Economic Development serves as the State of California's leader for job growth and economic development efforts.
- Legislative Analyst's Office (LAO) – The Legislative Analyst's Office (LAO) provides fiscal and policy advice to the Legislature.
- Department of Finance (DOF) – The California Department of Finance is the Governor's Chief Fiscal Policy Advisor.
- California State Agency Search – Search for a specific California government agency.
There are many property tax exemptions available for those who qualify. Tax Exemptions include: Homeowners, Veterans, Nonprofit and Religious Organizations, Public Schools and Colleges, Lessors, Personal Property and Other.
Please note that exemptions from property taxation are exemption from ad valorem taxation; they do not apply to direct levies or special taxes. For example, annual tax bills may include other items such as special assessments, special taxes, direct levies, delinquent county utility billings, weed and hazard abatement charges, and Mello-Roos Bonds. None of these items are defined as property taxes under the law because they are not based upon the assessed value of the property. Exemption only applies to ad valorem taxes.
For more information click on the following Exemptions
Nonprofit and Religious Organizations
Public Schools and Colleges
California Tax Service Center – is sponsored by the California Fed State Partnership and includes links to helpful tax and fee information from the Board of Equalization, California Department of Tax and Fee Administration, Employment Development Department, Franchise Tax Board, and Internal Revenue Service.
Taxpayer Rights Advocates:
Taxpayer Rights Advocate Offices (TRAs) are independent of their respective taxing agencies’ program staffs. TRAs helps taxpayers who are unable to resolve a tax-related problem through normal channels. Their goal is to protect your rights and ensure your tax problems are handled promptly and fairly. Learn more about the TRAs associated with tax agencies in California by following the links below:
- Board of Equalization Taxpayer Rights Advocate
- California Department of Tax and Fee Administration Taxpayer Rights Advocate
- Franchise Tax Board Taxpayer Rights Advocate
- Employment Development Department Taxpayer Rights Advocate
- Internal Revenue Service Local Taxpayer Advocate
Property Tax Help from the Board of Equalization
Property Tax Exemptions – This resource lists types of property tax exemptions and general qualifying factors of each exemption.
Disaster Relief – This webpage includes a description of property tax disaster relief as well as information on claim filing, helpful resources, and FAQs. If your home or business property was damaged or destroyed by a calamity such as fire, earthquake, or flooding, you may be eligible for property tax relief. To find out if you qualify, contact the County Assessor for the county where your property is located. For a list of County Assessors, visit our Find Your Assessor site.
Property Tax FAQs – Links to information on a variety of Property Tax topics.
Veterans Tax Topics – Understanding tax issues related to veterans can be time-consuming and complicated, so the Board of Equalization created this page to help you better understand the Property Tax topics that are important to veterans and veteran’s organizations.
Welfare Exemption – This webpage provides information on pertinent information related to the Welfare Exemption, which is jointly administered by the Board of Equalization (BOE) and the 58 county assessors.
Free Income Tax Return Preparation Assistance
The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs offer free tax help for taxpayers who qualify. Find a provider near you: Get Free Tax Prep Help.
Earned Income Tax Credits
Federal Earned Income Tax Credit (EITC) – is a benefit for working people with low to moderate income. To qualify, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file. EITC reduces the amount of tax you owe and may give you a refund.
California Earned Income Tax Credit (CalEITC) – is designed to put money in the pockets of low-income working people. You can use the money for anything…clothing, food, school supplies, electric bills, etc.
CalEITC4Me – is a public-private partnership to spread awareness of the first-ever state Earned Income Tax Credit to put more money into the pockets of hundreds of thousands of Californians.
Franchise Tax Board - State Individual Income Tax Credits:
- Nonrefundable Renter's Credit
- College Access Tax Credit
- Child and Dependent Care Expenses Credit
- California Motion Picture and Television Production Credit
- Earned Income Tax Credit (EITC)
- Disaster loss
- New Employment Credit
- Mortgage Forgiveness Debt Relief
- FAQ table of contents
Franchise Tax Board - State Business Tax Credits:
- Credit Assignment
- California Competes Tax Credit
- California Motion Picture and Television Production Credit
- California Research Credit
- College Access Tax Credit
- New Employment Credit
Internal Revenue Service – Tax Credits and Deductions:
- Federal Income Tax Credits and Deductions for Individuals
- Federal Tax Credits and Deductions for Businesses
Employment Development Department – Tax Credits and Deduction:
California Financial Literacy Portal – provides information, news and resources to help Californians make informed financial decisions and achieve their financial goals.
California Department of Business Oversight Online Financial Education Site – This short interactive learning experience will prepare you with the right skills to manage your financial future
Money and Credit:
Credit Scores and Credit Reports – How to Check Your Credit Report, Dispute Errors on Your Credit Report, Fix Your Credit and Improve Your Credit Score. Information provided by California Department of Justice.
Money and Credit – Federal Trade Commission Consumer Information website provides information in English and Spanish on Shopping & Saving, Buying & Owning a Car, Credit and Loans, Dealing with Debt, and Resolving Consumer Problems.
Ask CFPB – U. S. Consumer Financial Protection Bureau website that provides clear, impartial answers to hundreds of financial questions to help consumers make more informed choices about their money.
HUD.Gov – Home Equity Conversion Mortgages (Reverse Mortgages) for Seniors – Reverse mortgages are increasing in popularity with seniors who have equity in their homes and want to supplement their income. The only reverse mortgage insured by the U.S. Federal Government is called a Home Equity Conversion Mortgage (HECM) and is only available through an FHA-approved lender.
There are several affordable housing programs available to the public. They are administered by public and private agencies that can assist persons and agencies with acquiring affordable housing.
California Housing Finance Agency (CHFA) – A loan program that offers reduced interest rates for multifamily permanent housing projects that serve disabled tenants in need of special services and administers the California Homebuyers' Down-Payment Assistance Program.
Housing Choice Vouchers Fact Sheet – The Housing Choice Voucher Program Section 8 is administered through Housing and Urban Development (HUD) that allows use of Fair Share (Section 8) vouchers for homeownership.
Housing Authorities on the Web: California – A list of housing authorities. The State of California does not own or operate public housing; public housing is administered directly through local Public Housing Authorities (PHAs).
SocialServe.com – find affordable rental housing and affordable housing for sale; call centers available for assistance (partners/sponsors include U.S. Department of Housing and Urban Development, USDA Rural Development, United Way, and other organizations around the U.S.)
Small Business Development Centers
Provide small business entrepreneurs with no-cost, confidential, business advising services and low-cost training opportunities.
- Northern California Small Business Development Center
- Central California Small Business Development Center
Chambers of Commerce:
California Chamber of Commerce (CalChamber) – the largest broad-based business advocate to government in California, working at the state and federal levels for policies to strengthen California. It helps promote California business by providing guidance and advocacy for the state’s employers, so they can comply with labor laws and thrive in California’s highly-regulated business environment.
CalAsian Chamber of Commerce – a statewide chamber with a mission to grow and empower the Asian Pacific Islander (API) business community throughout California by providing them with the resources and tools needed for success and connecting them to opportunities to grow their business.
California Black Chamber of Commerce - the largest African American non-profit business organization representing hundreds of small and emerging businesses, affiliates and chambers of commerce throughout the state. Providing programs and services which strengthen their member organizations in their regions of operation to advocate policies which improve business opportunities for African Americans promoting economic development and build coalitions with other organizations throughout the state.
California Hispanic Chamber of Commerce – a statewide chamber with a mission of advocacy, empowerment, and education for the Hispanic business community throughout California by fostering unity and communication between organizations, corporations, and individuals who support the goals and objectives of the CHCC.
American Indian Chamber of Commerce of California – a statewide chamber that aims to support American Indian business people in California by providing a mentor environment for individuals beginning new business endeavors and establishing a vehicle for education, networking, and growth opportunities.
Find Your Local Chamber
CalChamber's Local Chambers Lookup – provides contact information for local chambers in California.
Official USA's Guide to California Chambers of Commerce – lists weblinks to local, regional, county, tri-county, town, city, and area chamber of commerce sites.
State Agencies & Programs:
Cal eProcure – an online portal designed to maximize the experience of businesses selling products and services to the State of California. This system gives businesses access to bidding and contracting resources in one location. Cal eProcure is user-friendly and responsively designed for mobile devices.
CalGOLD (California Government Online to Desktops) – to assist you in finding the appropriate permitting information for your business, the CalGOLD database provides links and contact information that direct you to agencies that administer and issue business permits, licenses and registration requirements from all levels of government.
California Business Investment Services (CalBIS) – provides tailored site selection and investment counseling services for businesses, real-estate executives, and site selection consultants considering California for new business investment and expansion.
California Department of Tax and Fee Administration (CDTFA) – administers more than 30 tax and fee programs that generate revenue essential to our state, including sales & use taxes.
- Business Programs: Information on registering business entities and trademarks and enabling secured creditors to protect their financial interests.
California Tax Service Center – provides a one-stop shop for tax assistance, including information about income tax, payroll tax, sales & use tax, and other taxes and fees for businesses.
CBIG (California Business Incentives Gateway) – a web portal that connects business owners and entrepreneurs with financial incentives
- Division of Financial Institutions: Information relating to credit unions, industrial loan companies, banks, savings and loan associations or savings banks.
- Division of Corporations: Responsible for the regulation of securities, franchises, off-exchange commodities, investment and financial services, independent escrows, consumer and commercial finance lending, and residential mortgage lending.
Department of Consumer Affairs – Information relating to licensing requirements at the state level for specific business entities.
Department of Industrial Relations, Division of Workers' Compensation – Information relating to worker's compensation requirements.
Department of Insurance – Information relating to requirements for insurance companies, agents and brokers.
Department of Justice, Registry of Charitable Trusts - Information relating to charitable trusts and public benefit corporations.
Employment Development Department – Information relating to unemployment insurance, disability insurance and employment tax.
Franchise Tax Board – Information relating to franchise tax requirements, penalties and suspensions/forfeitures.
Governor's Office of Business and Economic Development (GO-Biz) – Provides a one-stop shop for business assistance.
Opening and Managing a Law Office – Information relating to registration of law corporations and limited liability partnerships.
Lawyer Referral Services – Provides links to county bar associations that have lawyer referral services.
State Controller's Office, Unclaimed Property – California's Unclaimed Property Law requires corporations, businesses, associations, financial institutions, and insurance companies (referred to as "Holders") to annually report and deliver property to the State Controller's Office after there has been no activity on the account or contact with the owner for a period of time specified in the law. The most common types of Unclaimed Property are:
- Bank accounts and safe deposit box contents
- Stocks, mutual funds, bonds, and dividends
- Uncashed cashier's checks and money orders
- Certificates of deposit
- Matured or terminated insurance policies
- Mineral interests and royalty payments
- Trust funds and escrow accounts
Federal Agencies & Programs:
USA.gov - Small Business – Information and services provided by the U.S. government for the small business community.
Export.gov – Provides resources from across the U.S. Government to assist American businesses in planning international sales strategies.
Internal Revenue Service – Information relating to federal taxes and employer federal identification numbers.
- The Employer ID Numbers (EINs) webpage provides specific information on applying for an EIN, making a change in the application for an EIN, or canceling an EIN.
- The Tax Information for Retirement Plans webpage provides information for Retirement Plans Community, Benefits Practitioner, Plan Participant/Employee and Plan Sponsor/Employer.
U.S. Copyright Office – Information regarding the national copyright system.
U.S. Customs and Border Protection – Information regarding importing and exporting issues related to the U.S. Customs Service.
U.S. Department of Commerce – Information regarding national industrial standards.
U.S. Small Business Administration – Information regarding starting and managing small businesses.
USA.gov: The U.S. Government's Official Web Portal – offers a centralized place to search for information from local, state, and federal agency sites.