HomeMy WebLinkAbout02.20.25 Board Correspondence - FW_ State Board of Equalization--Confidential Survey Assessment Appeals & Property Tax Refund Procedures.ATTENTION: This message originated from outside Butte County. Please exercise judgment before opening
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From:Clerk of the Board
To:Clerk of the Board; Connelly, Bill; Cook, Holly; Cook, Robin; Durfee, Peter; Jessee, Meegan; Kimmelshue, Tod;
Kitts, Melissa; Lee, Lewis; Little, Melissa; Pickett, Andy; Ritter, Tami; Stephens, Brad J.; Sweeney, Kathleen;
Teeter, Doug; Zepeda, Elizabeth
Subject:Board Correspondence - FW: State Board of Equalization--Confidential Survey Assessment Appeals & Property
Tax Refund Procedures
Date:Thursday, February 20, 2025 11:35:38 AM
Attachments:image001.png
1-28-2025 BOE Confidential Survey Assessment Appeals Process & Property Tax Refund Procedures.pdf
Please see Board Correspondence -
From: Executive Director <Executive.Director@boe.ca.gov>
Sent: Thursday, February 20, 2025 11:30 AM
Cc: Stowers, Yvette <Yvette.Stowers@boe.ca.gov>; Moon, Richard (Legal)
<Richard.Moon@boe.ca.gov>; Yeung, David <David.Yeung@boe.ca.gov>; Kim, Peter
<Peter.Kim@boe.ca.gov>
Subject: FW: State Board of Equalization--Confidential Survey Assessment Appeals & Property Tax
Refund Procedures
Thank you to those who participated in this informal survey and your willingness to
provide information to the State Board of Equalization.
Enclosed is a memo summarizing the results of the informal survey presented to the
Board at its February 2025 Board Meeting. The Board has taken action to form the
2025 Assessor and Assessment Appeals Board Issues Work Group and will convene
for its first meeting in the upcoming months. Board Member Antonio Vazquez and his
office will be leading this Work Group.
Please do not hesitate to contact me if you have any questions.
Best regards,
Yvette
Yvette Stowers, Executive Director
Executive Office MIC:73
PO Box 942879
Sacramento, CA 94279-0073
1-916-274-3562 (office)
1-916-661-2299 (cell)
Yvette.Stowers@boe.ca.gov
CONFIDENTIALITY NOTICE: This email from the State of California is for the sole use of the intended
recipient and may contain confidential and privileged information. Any unauthorized review or use,
including disclosure or distribution, is prohibited. If you are not the intended recipient, please contact
the sender and destroy all copies of this email.
From: Executive Director <Executive.Director@boe.ca.gov>
Sent: Thursday, January 30, 2025 11:11 AM
Subject: State Board of Equalization--Confidential Survey Assessment Appeals & Property Tax Refund
Procedures
To County Assessors, Auditor-Controllers, Treasurer-Tax Collectors, Clerks of the Board,
and other officials:
During the State Board of Equalization’s (Board) monthly meetings for the past several
months, taxpayer representatives have asserted that there are excessive delays in the
assessment appeals process and in property tax refunds once property owners are
successful in their assessment appeals. The Board would like to provide county officials the
opportunity to determine whether this is the case by surveying all of you.
As you already know, administering California’s property tax system is complex. It involves
assessing real property, applying the appropriate tax rates, determining the correct amount
of property taxes owed or refunded, mailing property tax bills, and collecting tax payments.
Furthermore, if a property owner disagrees with the assessed value, they have the right to
appeal the value with their local board of equalization or assessment appeals board.
The assessment appeals board is an independent entity whose function is to resolve
disputes between the County Assessor and the property owner over the values of locally
assessed property. Pursuant to Government Code sections 15606, the Board provides
guidance to assessment appeals boards when holding hearings to equalize the value of
property on the local roll. In addition, the Board’s constitutional and statutory duties include
overseeing the assessment practices of the state’s 58 County Assessors. While the Board
does not have jurisdiction over County Auditor-Controllers, Treasurer-Tax Collectors, or
Clerks of the Board, we all have a role in the property tax system to ensure that we serve
our taxpayers fairly, efficiently, and effectively.
We kindly ask that you participate in the survey on behalf of your organization to help the
Board understand if there are any systemic excessive delays statewide. Please submit your
answers to the survey no later than Wednesday, February 12, 2025. The results will be
tabulated and presented to the Board at a public meeting. All individual responses will
remain confidential.
Link to Confidential Survey: https://forms.office.com/g/V3XqG5EMCp
Once again, thank you in advance for your time and participation. Please do not hesitate to
contact me directly if you have any questions or concerns at Yvette.Stowers@boe.ca.gov
or 1-916-274-3562.
Sincerely,
Yvette Stowers
Yvette Stowers, Executive Director
Executive Office MIC:73
PO Box 942879
Sacramento, CA 94279-0073
1-916-274-3562 (office)
1-916-661-2299 (cell)
Yvette.Stowers@boe.ca.gov
CONFIDENTIALITY NOTICE: This email from the State of California is for the sole use of the intended
recipient and may contain confidential and privileged information. Any unauthorized review or use,
including disclosure or distribution, is prohibited. If you are not the intended recipient, please contact
the sender and destroy all copies of this email.
Yvette M. Stowers
Executive Director
California State Board of Equalization
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
EXECUTIVE OFFICE
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0073
1-916-274-3562
www.boe.ca.gov
January 28, 2025
To County Assessors, Auditor-Controllers, Treasurer-Tax Collectors, Clerks of
the Board, and other officials:
During the State Board of Equalization’s (Board) monthly meetings for the past several months,
taxpayer representatives have asserted that there are excessive delays in the assessment appeals
process and in property tax refunds once property owners are successful in their assessment
appeals. The Board would like to provide county officials the opportunity to determine whether this
is the case by surveying all of you.
As you already know, administering California’s property tax system is complex. It involves assessing
real property, applying the appropriate tax rates, determining the correct amount of property taxes
owed or refunded, mailing property tax bills, and collecting tax payments. Furthermore, if a property
owner disagrees with the assessed value, they have the right to appeal the value with their local
board of equalization or assessment appeals board.
The assessment appeals board is an independent entity whose function is to resolve disputes
between the County Assessor and the property owner over the values of locally assessed property.
Pursuant to Government Code sections 15606, the Board provides guidance to assessment appeals
boards when holding hearings to equalize the value of property on the local roll. In addition, the
Board’s constitutional and statutory duties include overseeing the assessment practices of the state’s
58 County Assessors. While the Board does not have jurisdiction over County Auditor-Controllers,
Treasurer-Tax Collectors, or Clerks of the Board, we all have a role in the property tax system to
ensure that we serve our taxpayers fairly, efficiently, and effectively.
We kindly ask that you participate in the survey on behalf of your organization to help the Board
understand if there are any systemic excessive delays statewide. Please submit your answers to the
survey no later than Wednesday, February 12, 2025. The results of the survey will be tabulated and
presented to the Board at a public meeting. All individual responses will remain confidential.
Once again, thank you in advance for your time and participation. Please do not hesitate to contact
me directly if you have any questions or concerns at Yvette.Stowers@boe.ca.gov
or 1-916-274-3562.
Sincerely,
Yvette M. Stowers
Executive Director
California State Board of Equalization
TED GAINES
First District, Sacramento
SALLY J. LIEBER
Second District, San Francisco
ANTONIO VAZQUEZ
Third District, Santa Monica
MIKE SCHAEFER
Fourth District, San Diego
MALIA M. COHEN
State Controller
_______
YVETTE M. STOWERS
Executive Director