Assessment Appeals Process
In August 2017, one taxpayer group—the California Alliance of Taxpayer Advocates (CATA)—presented its concerns before the elected Board in Sacramento at the Board's Taxpayers' Bill of Rights (TRA) hearing. The California Assessors' Association (CAA) and the California Association of Clerks and Election Officials (CACEO) were also represented at that hearing. After hearing discussion at the hearing, staff is commencing an Interested Parties process to facilitate resolution of the issues.
| Date | Description |
|---|---|
| 7/7/2017 | Letter from California Alliance of Taxpayer Advocates (CATA) to BOE Member |
| 8/24/2017 | Letter from the California Assessors' Association to CATA |
| 10/12/2017 | Letter from the California Assessors' Association to BOE Property Tax Department |
| 11/16/2017 | Letter from California Association of Clerks and Election Officials (CACEO) to BOE Chairwoman |
| 11/27/2017 | Letter from CATA to BOE Chairwoman |
| 12/18/2017 | Staff to meet with interested parties to discuss assessment appeals process and inviting interested parties to submit comments |
| 4/25/2018 | Staff to meet with interested parties to discuss assessment appeals process |
| 7/24/2018 | Discussion of, and proposed changes to Regulations 302, The Board's Function and Jurisdiction; 305, Application; 305.1, Exchange of Information; 305.2, Prehearing Conference; and 323, Postponement and Continuances, at the July Board Meeting L. Board Member Requested Matters Items that appear under these matters provide information to the Members and may require Board action or direction. L1. Discussion of, and proposed changes to Regulations 302, The Board's Function and Jurisdiction; 305, Application; 305.1, Exchange of Information; 305.2, Prehearing Conference; and, 323, Postponement and Continuances |
| 8/16/2018 | Staff to meet with interested parties to continue the discussion related to the assessment appeals process |
| 8/21/2018 | Revisit Petition at the August Board Meeting to amend Property Tax Rules 302, The Board's Function and Jurisdiction; 305, Application; 305.1, Exchange of Information; 305.2, Prehearing Conference; and 323, Postponement and Continuances, in light of CATA's August 8, 2018 letter G. Rulemaking G1. Revisit Petition to amend Property Tax Rules 302, The Board's Function and Jurisdiction; 305, Application; 305.1, Exchange of Information; 305.2, Prehearing Conference; and, 323, Postponement and Continuances, in light of CATA's August 8, 2018 letter |
| 9/25/2018 | Presentation/discussion at the September Board Meeting of legal analysis of proposed amendments to Rules 302, 305, 305.1, 305.2, & 323, and proposed Rule 305.4 G. Rulemaking G1. Petition to amend Property Tax Rules 302, The Board's Function and Jurisdiction; 305, Application; 305.1, Exchange of Information; 305.2, Prehearing Conference; and, 323, Postponement and Continuances; and, Proposed Property Tax Rule 305.4, Request for Information |
| 10/19/2018 | Deadline for interested parties to provide proposed changes to:
New Form Request for Information for Assessment Appeal Application Assessment Appeals Manual (Pages 97-98)
|
| 10/31/2018 | Staff to meet with interested parties to discuss confidentiality of taxpayer information in assessment appeals |
| 11/30/2018 | Deadline for interested parties to provide comments regarding (1) items or categories of data they believe can be used in a public hearing and (2) identifying information that must be redacted by the assessor before using it in a public hearing |
| 4/30/2019 | Deadline for interested parties to provide proposed changes and comments to:
|
| 9/26/2019 | Staff to meet with interested parties to discuss the assessment appeals process |
| 11/19/2019 | Staff to release letter advising recipients of the project and inviting interested parties to submit proposed changes to the new form BOE-441d, Request for Information and Postponements and Continuances Draft |
| 12/20/2019 | Deadline for interested parties to submit proposed changes and comments |
| 5/27/2020 | Board to hear presentation regarding new form BOE-441d, Request for Information and Postponements and Continuances update to Assessment Appeals Manual for adoption |
| 6/29/2020 | Staff released Letter to Assessors 2020/028 announcing new form BOE-441d, Request for Information |
| 7/9/2020 | Staff released Letter to Assessors 2020/033 announcing Postponements and Continuances update to the Assessment Appeals Manual |