Current through Register 2024 Notice Reg. No. 38, September 20, 2024
No change in an assessment sought by a person affected
shall be made unless the following application procedure is followed.
(a) Eligible Persons.
(1) An application is filed by a person
affected or the person's agent, or a relative mentioned in regulation 317 of
this division. If the application is made by an agent, other than an authorized
attorney licensed to practice in this state who has been retained and
authorized by the applicant to file the application, written authorization to
so act must be filed with the application. For purposes of signing an
application on behalf of an applicant, an agent shall be deemed to have been
duly authorized if the applicant's written agent authorization is on the
application or attached to each application at the time it is filed with the
board. The attached authorization shall include the following:
(A) The date the authorization statement is
executed;
(B) A statement to the
effect that the agent is authorized to sign and file applications in the
specific calendar year in which the application is filed or years indicated in
the agent's authorization; an agent's authorization may not cover more than
four consecutive calendar years in the future, beginning with the year in which
the authorization was signed;
(C)
The specific parcel(s) or assessment(s) covered by the authorization, or a
statement that the agent is authorized to represent the applicant on all
parcels and assessments located in the specific county;
(D) The name, address, and telephone number
of the specific agent who is authorized to represent the applicant;
(E) The applicant's signature and title;
and
(F) A statement that the agent
will provide the applicant with a copy of the application.
(2) For online filing where a county's
electronic application system does not permit filing or uploading an agent's
authorization form with an image of a signature, or other electronic method
acceptable to the county board as adopted in its local rules, the paper form
shall be submitted to the board as soon as possible in order to perfect the
application. Beginning January 1, 2022, any county offering online filing of an
application should provide a mechanism for an agency authorization form to be
submitted electronically with the application.
(3) If a photocopy of the original
authorization is attached to the application, the agent shall be prepared to
submit an original signed authorization if requested by the board. The
application form shall show that the agent's authorization was attached to the
application.
(4) If the applicant
is a corporation, limited partnership, or a limited liability company, the
agent authorization must be signed by an officer or authorized employee of the
business entity.
(5) No application
shall be rejected as a duplicate application by the clerk unless it qualifies
as a duplicate application within the meaning specified in section
1603.5
of the Revenue and Taxation Code.
(6) An agent must have authorization to file
an application at the time the application is filed; retroactive authorizations
are not permitted. No application shall be rejected because the agency
authorization is signed by a taxpayer in a different calendar year than the
application was filed.
(b) Signature and Verification. The
application shall be in writing and signed by the applicant or the applicant's
agent with declaration under penalty of perjury that the statements made in the
application are true and that the person signing the application is one of the
following:
(1) The person affected, a
relative mentioned in regulation 317 of this division, an officer of a
corporation, or an employee of a corporation who has been designated in writing
by the board of directors or corporate officer to represent the corporation on
property tax matters;
(2) An agent
authorized by the applicant as indicated in the agent's authorization portion
of the application; or
(3) An
attorney licensed to practice law in this state who has been retained by the
applicant and who has been authorized by the applicant, prior to the time the
application is filed, to file the application.
(c) Form and Contents. The county shall
provide, free of charge, forms on which applications are to be made.
(1) The application form shall be prescribed
by the State Board of Equalization and shall require that the applicant provide
the following information:
(A) The name and
address of the applicant.
(B) The
name and address of the applicant's agent, if any. If the applicant is
represented by an agent, both the applicant's actual mailing address and the
agent's mailing address shall be provided on the application.
(C) The applicant's written authorization for
an agent, if any, to act on the applicant's behalf.
(D) A description of the property that is the
subject of the application sufficient to identify it on the assessment
roll.
(E) The applicant's opinion
of the value of the property on the valuation date of the assessment year in
issue.
(F) The roll value on which
the assessment of the property was based.
(G) The facts relied upon to support the
claim that the board should order a change in the assessed value, base year
value, or classification of the subject property. The amount of the tax or the
amount of an assessed value increase shall not constitute facts sufficient to
warrant a change in assessed values.
(2) The form shall also include:
(A) A notice that a list of property
transfers within the county, that have occurred within the preceding two-year
period, is open to inspection at the assessor's office to the applicant upon
payment of a fee not to exceed ten dollars ($10). This requirement shall not
apply to counties with a population under 50,000 as determined by the 1970
decennial census.
(B) A notice that
written findings of fact will be prepared by the board upon request if the
applicable fee is paid. An appropriate place for the applicant to make the
request shall be provided.
(3) An application may include one or more
reasons for filing the application. Unless permitted by local rules, an
application shall not include both property on the secured roll and property on
the unsecured roll.
(4) An
application that does not include the information required by subsection (c)(1)
of this regulation is invalid and shall not be accepted by the board. Prompt
notice that an application is invalid shall be given by the clerk to the
applicant and, where applicable, the applicant's agent. An applicant or the
applicant's agent who has received notice shall be given a reasonable
opportunity to correct any errors and/or omissions. Disputes concerning the
validity of an application shall be resolved by the board.
(5) An application that includes the correct
information required by subdivision (1) is valid and no additional information
shall be required of the applicant on the application form.
(6) If the county has appointed hearing
officers as provided for in Revenue and Taxation Code section
1636,
the application form shall advise the applicant of the circumstances under
which the applicant may request that the application be heard by such an
officer.
(7) If an application
appeals property subject to an escape assessment resulting from an audit
conducted by the county assessor, then all property, both real and personal, of
the assessee at the same profession, trade, or business location shall be
subject to review, equalization, and adjustment by the appeals board, except
when the property has previously been equalized for the year in
question.
(d) Time of
filing.
(1) An application appealing a
regular assessment shall be filed with the clerk during the regular filing
period. A regular assessment is one placed on the assessment roll for the most
recent lien date, prior to the closing of that assessment roll. The regular
filing period for all real and personal property located in a county is:
(A) July 2 through September 15 when the
county assessor elects to mail assessment notices, as defined in section
619
of the Revenue and Taxation Code, by August 1 to all owners of real property on
the secured roll; or
(B) July 2
through November 30 when the county assessor does not elect to mail assessment
notices by August 1 to all owners of real property on the secured roll.
Additionally, an application appealing a base year value for the most recent
lien date, where that value is not the value currently on the assessment roll,
shall be filed with the clerk during the regular filing period beginning July 2
but no later than September 15 or November 30, as
applicable.
(2) An
application appealing an escape assessment or a supplemental assessment must be
filed with the clerk no later than 60 days after the date of mailing printed on
the notice of assessment or the postmark date, whichever is later, or no later
than 60 days after the date of mailing printed on the tax bill or the postmark
date, whichever is later, in the county of Los Angeles and in those counties
where the board of supervisors has adopted a resolution to that effect,
pursuant to Section
1605
of the Revenue and Taxation Code.
(3) An application appealing a proposed
reassessment made for property damaged by misfortune or calamity pursuant to
section
170
of the Revenue and Taxation Code must be filed with the clerk no later than six
months after the date of mailing of the notice of proposed reassessment by the
assessor. The decision of the board regarding the damaged value of property
shall be final, however, the decision regarding the reassessment made pursuant
to section 170 shall create no presumption regarding the value of the property
subsequent to the date of the damage.
(4) An application may be filed within 60
days of receipt of a notice of assessment or within 60 days of the mailing of a
tax bill, whichever is earlier, when the taxpayer does not receive the notice
of assessment described in section
619
of the Revenue and Taxation Code at least 15 calendar days prior to the close
of the regular filing period. The application must be filed with an affidavit
from the applicant declaring under penalty of perjury that the notice was not
timely received.
(5) An application
will be deemed to have been timely filed:
(A)
If it is sent by U.S. mail, properly addressed with postage prepaid and is
postmarked on the last day of the filing period or earlier within such period;
or
(B) If proof satisfactory to the
board establishes that the mailing occurred on the last day of the filing
period or within such period. Any statement or affidavit made by an applicant
asserting such a timely filing must be made within one year of the last day of
the filing period.
(6) An
application filed by mail that bears a both a private business postage meter
postmark date and a U.S. Postal Service postmark date will be deemed to have
been filed on the date that is the same as the U.S. Postal Service postmarked
date, even if the private business postage meter date is the earlier of the two
postmarked dates. If the last day of the filing period falls on Saturday,
Sunday, or a legal holiday, an application that is mailed and postmarked on the
next business day shall be deemed timely filed. If the county's offices are
closed for business prior to 5 p.m. or for the entire day on which the deadline
for filing falls, that day shall be considered a legal holiday.
(7) Except as provided in sections
1603
and
1605
of the Revenue and Taxation Code, the board has no jurisdiction to hear an
application unless filed within the time periods specified
above.
(e) Amendments and
Corrections.
(1) An applicant or an
applicant's agent may amend an application until 5:00 p.m. on the last day upon
which the application might have been timely filed.
(2) After the filing period has expired:
(A) An invalid application may be corrected
in accordance with subsection (c)(4) of this regulation.
(B) The applicant or the applicant's agent
may amend an application provided that the effect of the amendment is not to
request relief additional to or different in nature from that originally
requested.
(C)
(i) Upon request of the applicant or the
applicant's agent, the board, in its discretion, may allow the applicant or the
applicant's agent to make amendments to the application in addition to those
specified in subdivisions (A) and (B) to state additional facts claimed to
require a reduction of the assessment that is the subject of the
application.
(ii) The applicant or
the applicant's agent shall state the reasons for the request, which shall be
made in writing and filed with the clerk of the board prior to any scheduled
hearing, or may be made orally at the hearing. If made in writing, the clerk
shall provide a copy to the assessor upon receipt of the request.
(iii) As a condition to granting a request to
amend an application, the board may require the applicant to sign a written
agreement extending the two-year period provided in section
1604
of the Revenue and Taxation Code.
(iv) If a request to amend is granted, and
upon the request of the assessor, the hearing on the matter shall be continued
by the board for no less than 45 days, unless the parties mutually agree to a
different period of time.
(3) An applicant or an applicant's agent
shall be permitted to present testimony and other evidence at the hearing to
support a full value that may be different from the opinion of value stated on
the application. The presentation of such testimony or other evidence shall not
be considered a request to amend or an amendment to the
application.
(f) Claim
for Refund. If a valid application is designated as a claim for refund pursuant
to section
5097
of the Revenue and Taxation Code, the applicant shall be deemed to have
challenged each finding of the board and to have satisfied the requirements of
section
5097.02
of the Revenue and Taxation Code.
(g) Retention of Records. The clerk may
destroy records consisting of assessment appeal applications when five years
have elapsed since the final action on the application. The records may be
destroyed three years after the final action on the application if the records
have been microfilmed, microfiched, imaged, or otherwise preserved on a medium
that provides access to the documents. As used in this subsection, "final
action" means the date of the final decision by the board.
(h) Consolidation of Applications. The board,
on its own motion or on a timely request of the applicant or applicants or the
assessor, may consolidate applications when the applications present the same
or substantially related issues of valuation, law, or fact. If applications are
consolidated, the board shall notify all parties of the
consolidation.
1. Amendment
of subsection (c) and (d) filed 6-14-74 as an emergency; effective upon filing
(Register 74, No. 24). For prior history, see Register 72, No.
16.
2. Certificate of Compliance filed 8-9-74 (Register 74, No.
32).
3. Amendment of subsection (c) filed 4-22-77; effective
thirtieth day thereafter (Register 77, No. 17).
4. Repealer of NOTE
filed 10-26-77; effective thirtieth day thereafter (Register 77, No.
44).
5. Amendment filed 10-20-80; effective thirtieth day thereafter
(Register 80, No. 43).
6. Amendment of subsection (c) filed
11-30-82; effective thirtieth day thereafter (Register 82, No.
49).
7. Change without regulatory effect amending subsection (d)
filed 9-23-97 pursuant to section
100, title 1, California Code of
Regulations (Register 97, No. 39).
8. Amendment of section and NOTE
filed 5-25-2000; operative 6-30-2000 (Register 2000, No. 21).
9.
Change without regulatory effect amending section and NOTE filed 8-25-2004
pursuant to section
100, title 1, California Code of
Regulations (Register 2004, No. 35).
10. Amendment of subsection
(a)(1)(B), new subsection (a)(2), subsection renumbering, amendment of newly
designated subsection (a)(3) and new subsection (a)(6) filed 11-4-2019;
operative 1-1-2020 (Register 2019, No. 45).
Note: Authority cited: Section
15606,
Government Code. Reference: Sections
51,
166,
170,
408.1,
469,
1603,
1603.5,
1604,
1605,
1636,
5097
and
5097.02,
Revenue and Taxation Code; and Section
25105.5,
Government Code.
