Taxpayers' Bill of Rights Hearing Responses to Presenters – 2025
Hearing Information
State Board of Equalization Taxpayers' Bill of Rights Hearing for 2025 (10:00 a.m.)
August 20, 2025 – Hearing
News Release on the 2025 Taxpayers' Bill of Rights Hearing
Flyer Invitation for 2025 Taxpayers' Bill or Rights Hearing
Public Service Announcement for the 2025 Taxpayers' Bill of Rights Hearing
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 State 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 2025 hearing date was the fiscal year 2023-2024.
Webcast for Meeting and Responses
Webcast
Webcast for Taxpayers' Bill of Rights Hearing:
Responses to Presenters
| Subject | Actions in Response to Presenters |
|---|---|
| Agent Authorization Form | In response to a presenter's comments about the need to have a state wide agent authorization form for filing property statements, the TRA explained that our agency's Property Tax Department was working on such form. TRA indicated that many of presenter's suggestions were incorporated into the draft of that form. TRA explained that it was anticipated that the form would be presented to the Board for adoption in the next quarter. Work continued on the form after receiving additional written comments from tax practitioners which is being considered by our agency. Once the proposed form has been completed, it will be submitted to the Board for approval as a Board prescribed form. |
| Assessment Appeal Application Filing Deadline | In response to the presenter's comments that there should be one assessment appeal deadline statewide to alleviate confusion by taxpayers confusion the TRA recognized it may be confusing but explained it is statutory. TRA explained that there are two assessment appeal application deadlines, September 15 or November 30, and that election is made by a county Assessor depending on if certain notices are issued. TRA explained that in order to make the deadlines consistent, it would require a statutory change. The agency's Property Tax Department's Deputy Director clarified that if a county Assessor's office mailed a certain assessment notice to property owners, then that county's appeal filing deadline would be September 15; for counties not mailing that notice the property tax bill serves as the notice of assessment and appeal deadline for those counties is November 30. The Legislative Chief indicated that the Board previously supported a uniform deadline but it didn't move forward to a committee bill since there was opposition from counties with the earlier deadline. There would need to be an author that carries that bill. A Board Member expressed interest in hearing about the tax representative group's Legislative plan for this at a later time. |
| Assessment Appeals – Scheduling and Refund Delays | In response to comments made by presenters about assessment appeals and delayed refunds, which were also a subject in the prior year's Taxpayers' Rights Hearing, the TRA acknowledged the importance of those points. Presenters expressed appreciation for Board Member Vazquez establishing a Board Work Group to discuss these issues and the opportunity for the collaborative forum. After the Taxpayers' Bill of Rights hearing, work continued in a Board Work Group established by Board of Equalization Member Antonio Vazquez (Third District) named the “2025 Assessor and Assessment Appeals Board Issues”. The second Board Work Group meeting was held shortly after the 2025 Taxpayers' Bill of Rights Hearing on September 17, 2025. And continued with the third Board Work Group scheduled for February 2026. (The first meeting of the Board Work Group was held April 30, 2025. The purpose of the work group is to gather technical and testimonial data from key leaders, experts and stakeholders on the administrative issues facing Assessors, Assessment Appeals Board, and other local agencies. And to bring parties together to have dialog.) |
| Base Year Value Transfer to Replacement Home – Seniors (Age 55 and older) | In response to a presenter's comments about not qualifying for a base year value transfer to a smaller home they purchased, TRA explained that the dates that the property owners sold their former home and purchased another was during the time in law when the replacement home must have an equal or lesser value than the original. Indicated that since the replacement home's market value was higher than the property they sold unfortunately it did not meet the qualifications for a base year value transfer. TRA explained that due to the passage of Proposition 19, as of April 1, 2021 the law allows property owners to transfer the base year value to a replacement residence of any value but the difference in market value is added at market value to the base year value transferred from the original. |
| Electronic Signatures on Property Statements Filing | In response to comments made by presenters about electronic signatures and property statement filings, the TRA explained that a County Assessors' Only letter had been drafted by our agency's Property Tax Department and would be issued shortly. LTA 2020/22 was previously issued providing guidance for Assessor's to accept electronically filed business property statements and other documents. At the prior year's Taxpayers' Bill of Rights Hearing (2024) presenters also expressed concern in this area and the TRA indicated its office would coordinate with the Property Tax Department about the issuance of an LTA regarding the change in law. LTA 2025/018 was issued to discuss electronically filed State Board of Equalization forms and business property statements received by mail and provides information regarding the passage of Assembly Bill 1879 and its resulting amendment to Revenue and Taxation Code section 441 and addition of RTC 168.1. Following the hearing, TRA confirmed that guidance was provided concerning accepting electronic signatures. A County Assessor Only Letter was issued in October 2025 discussing e-signature authentication methods. |
| Property Tax Discount for Seniors and Military Retirees | In response to comments made by a presenter that there should be property tax discount for persons over age 55 and military retirees, the TRA explained that the property tax rate is set by the California Constitution. Explained that the property tax rate is 1 percent plus the rate to cover locally approved bonded indebtedness. And that the property tax rate is applied to a property';s assessed value. The TRA also provided information about the availability of the disabled veterans' exemption on the home of a qualifying veteran. |
| Refund Delays Following Granting of Parent/Child Exclusion | In response to comments from a presenter expressing concerns about delays in receiving refunds after the Assessor's office had granted the parent/child exclusion, the TRA indicated that its office had worked with the presenter concerning the refund. TRA explained that the situation was different than typical refund situations because the trustee didn't pay the property taxes directly to the Tax Collector's office and instead the taxes were paid out of escrow when the trust sold the property to a third party. TRA explained that the TRA Office coordinated with the Tax Collector's office responsible for the refund because the tax bill had been cancelled before payment was made; and that generally the county Auditor's office is responsible for refunds. TRA explained that the trust eventually received funds after the Tax Collector issued the refund check to the payee (escrow company handling the property sale) with the escrow company distributing funds to the trust. |
| Property Tax Reduction for High Crime Areas | In response to comments about a presenter's thought that property taxes should be decreased in their neighborhood because there had been burglaries and corruption, TRA explained that generally the market conditions would reflect a lower market value for any negative conditions. TRA explained that if a house in one area experiences problems with theft then the sale prices of properties in the neighborhood would likely be less than a similar house in a more desirable neighborhood. Thus, assessments and corresponding property taxes would be less. The TRA coordinated with the taxpayer to provide information about requesting a decline in value review with the Assessor's office or filing for an assessment appeal if they felt the market value of the property was less than its assessed value. |
| Taxpayer Education and Assistance to Taxpayers | In response to comments made by the California Assessors' Association President and Los Angeles County Assessor about the Taxpayers' Rights Advocate Office taxpayer educational material being user-friendly and helpful to taxpayers covering a wide range of topics, the TRA explained are pleased to provide resources. TRA expressed appreciation that County Assessors find the Information Sheets issued by the TRA Office helpful to property owners as well as staff in Assessor's offices. TRA also indicated that we were glad they found the Information Guide on Disaster Relief (Publication 802) published in August 2024 valuable. TRA affirmed its commitment to work with Assessors on other educational topics to increase taxpayer awareness. |
| Alcoholic Beverage Tax – Should be Increased | In response to comments expressed by a presenter that the alcoholic beverage tax should be increased, the TRA explained that the rates are set in statute. TRA provided information about the different rate depending on the type of alcohol as to whether it is beer, wine, or distilled spirit. |