Audit Program Resources
The following resources provide information and guidance on the Audit Program Survey Topic.
Revenue and Taxation Code
Property Tax Rules
The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.
The following Property Tax Rules pertain to the audit program.
Assessors' Handbook (AH)
The AH is a series of manuals developed by the staff of the Board of Equalization (BOE) in an open process. The objective of the AH is to give Assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. Additionally, the AH presents the BOE staff's interpretation of rules, laws, and court decisions on property assessment.
In attempting to relate the advice or guidance provided in the AH, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the AH is not reasonable reliance upon written advice for purpose of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and an AH section, statutory or regulatory law is controlling.
The following AH section pertains to procedural issues involving the audit program.
| Section | Title |
|---|---|
| 506 | Property Tax Audits and Audit Program |
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.
The following LTAs pertain to procedural issues involving the audit program.
| Letter to Assessor | Title |
|---|---|
| 78/140 | Mandatory Audits: Out-of-State Travel |
| 84/38 | Assessment Appeals After Audit |
| 86/62 | Handling of Overassessments Discovered by Audit of Nonmandatory Accounts |
| 2001/031 | Decision in Heavenly Valley v. El Dorado County Is Now Final |
| 2003/066 | Submittal for Approval of Notice of Enrollment of Escape Assessment and Notice of Supplemental Assessment; Approval of Roll Forms |
| 2005/022 | Property Tax Rule 1045, Administration of the Annual Racehorse Tax |
| 2005/023 | Property Tax Rule 305.3, Application for Equalization Under Revenue and Taxation Code Section 469 |
| 2008/059 | Business Property Audits |
| 2009/003 | Business Property Audits – Audit Selection |
| 2009/013 | Business Property Audits – Significant Number of Audits |
| 2009/049 | Significant Number of Business Property Audits |
| 2010/026 | Property Tax Rules 192, 193, and 371 |
| 2010/030 | Guidelines for Substantiating Additional Obsolescence for Personal Property and Fixtures |
| 2018/055 | Exchange of Property Records and Information |
| 2018/067 | Business Property Audits |
| 2020/024 | Suspension of Penalties Under Revenue and Taxation Code Section 441(b) and Section 463(a) until May 31, 2020 |
| 2020/028 | Request for Information Pursuant to Revenue and Taxation Code Section 441 |
Annotated Legal Opinions
Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.
The following legal opinions pertain to questions involving the audit program.