Taxpayers' Bill of Rights Hearings
As required by section 5906 of The Morgan Property Taxpayers' Bill of Rights, the State Board of Equalization (BOE) holds an annual public hearing for property taxes to listen to your suggestions, comments, and concerns. Additionally, the public hearing is held in accordance with section 32463 of the California Taxpayers' Bill of Rights to allow taxpayers and industry representatives to present their proposals on changes to the Alcoholic Beverage Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government.
The hearings provide an opportunity for taxpayers, county assessors, and other local agency representatives to provide comments on items discussed in the most recent Taxpayers' Rights Advocate's Annual Report; as well as 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 someone can comment on the property tax programs administered by the Board of Equalization or local county agencies statewide; as well as present ideas on legislation for the alcoholic beverage tax as described above. The hearing provides a venue for parties to identify ways to resolve any problems identified in the Taxpayers' Rights Advocate's current Annual Report. The annual report for the August 2019 hearing date is for fiscal year 2017-2018, which was published in February 2019. (Please view the event poster below and refer to LTA 2019/019.)
About the hearing –if you wish to make comments
At the public hearing, you are welcome to provide comments on any items presented in the Taxpayers' Rights Advocate's report or concerning an issue that you may be currently working with the Taxpayers' Rights Advocate Office on. Although you are not required to make advance arrangements to speak at a taxpayers' bill of rights hearing, please contact the Taxpayers' Rights Advocate (TRA) Office beforehand to let them know the nature of your topic so the TRA office can be responsive to your needs. If your proposal is complex or extensive, we encourage you to submit it in advance to the TRA Office, and then summarize it in your oral presentation. (If you wish to speak at the upcoming hearing, please complete form BOE-1373, which will be used to introduce you to the Board. When you contact the TRA Office, a representative will advise you how to submit your completed form.)
2019 Hearing Date
Taxpayers' Bill of Rights hearing date and location for 2019 (10:00 a.m.)
The 2017-2018 Taxpayers' Rights Advocate's report identified problems taxpayers experienced in the area of change in ownership with property being reassessed after it was transferred from their family member, and delinquent taxes for prior years. And the report highlighted improvements made by the Taxpayers' Rights Office for taxpayer education, and improvements made by 3 counties in services provided to the public (Napa, San Francisco, and Sonoma.) At the hearing, we will discuss:
- Situations that the Taxpayers' Rights Advocate Office helped resolve, as identified on page 7 of the report, regarding the transfer of a home and qualification for exclusion from reassessment under Proposition 58 and payment plan for delinquent property taxes.
- Issue resolution regarding the use of data in the assessment appeals process, as described on page 8 of the 2017-2018 report; the issue was brought to the attention of the Board of Equalization at a past Taxpayer's Bill of Rights hearing.
- A new education resource issued by the Taxpayers' Rights Advocate Office to help taxpayers understand various topics that may result in property tax savings for them. The 2017-2018 annual report, on page 10, announced the issuance of the first two information sheets, one on exclusions from reassessments for property transfers between parents and their children and another on exclusions from reassessment for transfers of property from grandparents to their grandchildren.
(We encourage taxpayers to share their experiences with problems they may be having so it can be brought to the attention of the State Board of Equalization's elected Board Members and Taxpayers' Rights Advocate Office so it can help facilitate resolution of your problem.)
Access to Historical Information
The Taxpayers' Bill of Rights Hearing video for the 2019 hearing will be available through the TRA's historical information page following the hearing.
Information on past hearing responses and videos can be accessed through the TRA's historical information page.