Taxpayers' Rights Advocate Office

Lisa Thompson is our Taxpayers' Rights Advocate. Lisa and the Taxpayers' Rights Advocate Office staff are independent of the agency's program staff. The Taxpayers' Rights Advocate Office helps taxpayers who are unable to resolve a problem through normal channels. Our goal is to protect your rights and ensure your tax problems are handled promptly and fairly.

We are here to serve you. Thank you.

Board of Equalization's Taxpayers' Rights Advocate, Lisa Thompson

Help with Problems or Unresolved Issues

We can help if you have a problem with the assessment or collection of property taxes that you have been unable to resolve locally with a County Assessor's office or Tax Collector's office, or if you have concerns with the programs administered by the State Board of Equalization. We ensure taxpayers have been treated fairly according to the law.

In cases where the law, policy, or procedure does not allow any change to the staff action, but a change appears justified, or the Taxpayers' Rights Advocate Office is alerted to a potential area that may need clarification or modification, we bring those issues to the attention of our agency and work cooperatively on making changes where necessary. Several past recommendations for policy or procedural changes, as well as legislative proposals, have resulted from our contacts with taxpayers.

Our office facilitates communication between taxpayers, the State Board of Equalization, and county staff to eliminate potential misunderstandings. Taxpayers are provided with information on property tax laws, regulations, and agency guidance so they can be better prepared to discuss their issues with the appropriate staff and increase the opportunity to affect a resolution which will satisfy them.

For property tax concerns, we suggest that you begin your contact with the appropriate county offices where your property is located:

  • Assessor for assessment, exemption, and valuation issues;
  • Tax Collector for issues about taxes, penalties and liens;
  • Clerk of the board of supervisors for assessment appeals questions; and
  • Auditor-Controller about refunds and tax rates.

Contact information for these offices in each of the 58 California counties is provided on the Board of Equalization website, and can be found under the listing of county contacts.

Suggestions and Comments

Our office ensures that taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation. We welcome your suggestions on how the State Board of Equalization can improve its services to the public, laws, policies, or procedures; or material it publishes.

The State Board of Equalization seeks to assist county assessors and their staff, local boards of equalization and assessment appeals boards, and taxpayers on property tax assessment matters. Our office ensures that guidance on various property tax matters is available in simple and nontechnical language. If you have identified an area where you believe information is lacking or could be improved upon, then bring it to our attention and we will work toward a solution with the appropriate department within our agency.

How to Contact Us

You may contact us your concerns or problems regarding property taxes, business taxes, or other programs for which our agency is responsible (the Alcoholic Beverage Tax and the adjudication of Tax on Insurer appeals) by using the E-mail request form available through the link below providing your contact information and the nature of your concern, or you can send this information in writing by US Mail. If your concern pertains to a Sales and Use Tax matter, please contact the California Department of Tax and Fee Administration.

Taxpayer Rights Advocate Office Request (E-mail us)

Mail:
Taxpayers' Rights Advocate
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0120
Phone: 1-916-274-3400 (See Important Notice Below)

Taxpayer Education

The Taxpayers' Rights Advocate Office has an educational role in providing information to taxpayers to assist County Assessors' in their efforts. The TRA office publishes Information Sheets, which are designed to help taxpayers understand particular topics. The Information Sheets cover various exclusion and exemption topics that describe the requirements, how to apply for them, helpful hints, and where to find additional information. There is also an Information Guide covering various aspects of disaster relief. Taxpayer educational materials can be accessed through the links below:

Taxpayers' Rights Annual Report

State Law requires the Taxpayers' Rights Advocate to submit an annual report to the Executive Director of the State Board of Equalization. This report is presented to the agency's elected Board, identifies information on the types of contacts received by the Taxpayers' Rights Advocate Office in the previous fiscal year and the services provided. The Taxpayers' Rights Advocate annual reports can be accessed through the link below:

Taxpayers' Bill of Rights Hearing

Each year, a Taxpayers' Bill of Rights Hearing is held where taxpayers, industry representatives, County Assessors, or other local agencies can comment on areas identified in the current Taxpayers' Rights Advocate's Annual Report; and provide suggestions on how to correct those problems. Parties can share ideas or express concerns at the public hearing.The Taxpayers' Bill of Rights Hearing is held as part of a Board meeting of the State Board of Equalization. Information on the Taxpayers' Bill of Rights Hearing may be accessed through the link:

Other Advocate Offices

The following California agencies and departments have a Taxpayers' Rights Advocate to help taxpayers with the programs they administer. In addition, the Internal Revenue Service also has local offices in California.