State Board of Equalization Conducts Taxpayers' Bill of Rights Hearing

Sacramento - The California State Board of Equalization (BOE) met in Sacramento on Tuesday, August 27, 2019 to hold the Taxpayers' Bill of Rights Hearing, hear presentations regarding BOE-administered tax programs, and provide authorizations for statewide tax administration hearings and a Board Member strategic planning meeting.

The annual Taxpayers' Bill of Rights Hearing was held to receive testimony from the public on the administration of the BOE's tax programs, and to comment on the Taxpayers' Rights Advocate's Annual Report. Taxpayers, as well as representatives from businesses and taxpayer associations, offered testimony and comments, which will be followed-up by the Taxpayers' Rights Advocate.

“The transparency and openness inherent in the Taxpayers' Bill of Rights Hearing process provided the Board with a tremendous opportunity to gain knowledge and perspective that will strengthen our ability to better serve California taxpayers,” BOE Vice Chair Antonio Vazquez stated. “We have a lot of important work to do for California businesses, nonprofits, property owners, and local governments as we address Proposition 13, the Split Roll tax initiative, opportunity zones, and other crucial property tax issues.”

The BOE received the following presentations regarding tax administration activities under its jurisdiction:

A presentation from the California Assessor's Association on the county assessors' role and functions in assessment practices surveys. A statutory function of the Board of Equalization is to conduct periodic Assessment Practices Surveys (audits and reviews) of the operations and practices of California's 58 County Assessors' Offices.
A presentation on the BOE's Letters to Assessors (LTA), including an update on the past three years through the present. Letters to Assessors provide an ongoing advisory service for County Assessors and other interested parties.
A presentation on the Legal Entity Ownership Program (LEOP), including its history, statutory authority, function and responsibility. LEOP gathers and disseminates to County Assessors information regarding changes in control and changes in ownership of legal entities that own or lease an interest in California real property.

The Board approved a plan to hold four informational hearings, one in each equalization district, on issues affecting property tax administration. The first of these informational hearings will be held in San Diego on September 19, 2019, after the conclusion of the annual meeting of the California Assessors' Association. Another informational hearing is projected to be held in Santa Monica in early 2020.

Elected on November 6, 2018, Board Member Antonio Vazquez is the Third District Member of the California State Board of Equalization, representing more than 9.5 million residents in Los Angeles, a portion of San Bernardino, and Ventura Counties. Vazquez previously served on the Santa Monica City Council for over 10 years, including holding the offices of Mayor Pro Tempore in 2015 and Mayor in 2016.

The five-member California State Board of Equalization (BOE) is a publicly elected tax board that serves a significant role in the assessment and administration of property taxes.

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