The Jefferson County Board of Equalization recently published the 2023 real property valuations. If you want to protest the valuation of your property, you must submit a protest with the Jefferson County BOE no later than...more
California Democratic lawmakers recently introduced Assembly Constitutional Amendment 11 (“ACA 11”) which proposes to abolish the State Board of Equalization (“BOE”) and reassign its responsibilities to other state tax...more
The Jefferson County Board of Equalization (BOE) recently published the 2022 real property valuations. If you want to protest the valuation of your property, you must submit a protest with the Jefferson County BOE no later...more
In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic. ...more
The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial tribunal....more
The Founding Fathers did not invent impeachment. The procedure was largely copied from English precedent dating to the reign of Edward III. In 1376, the so-called "Good Parliament" under the leadership of Peter de la Mare...more
California’s Fourth District Court of Appeals considered the validity of the assessment methodology used by the San Bernardino County Assessor to calculate the annual tax on solar properties. See Luz Solar Partner Ltd., III...more
Starting January 1, 2018, the California Board of Equalization’s (BOE) significant appellate responsibilities—including hearing appeals regarding income tax and sales and use taxes—transfer to the newly-created Office of Tax...more
On September 16, 2017, California Governor Jerry Brown signed Assembly Bill (A.B.) 131 into law, making various changes to the Taxpayer Transparency and Fairness Act of 2017 (Act) enacted on June 27, 2017. The Act overhauled...more
In many cases California’s property tax rules automatically penalize insufficiently counseled individuals who inherit interests in real estate-owning legal entities from a family member upon their death. To avoid this...more
Recently, I wrote about the stealth with which the California legislature enacted AB 102, which it ironically named the Taxpayer Transparency and Fairness Act of 2017. Having been birthed in opacity, AB 102 will operate with...more
The talk of California tax practitioners over the last week has been all about the legislature’s passage of AB 102. This may be surprising to those who read the bill when it was introduced on January 10 of this year, for the...more
Major changes to California’s tax policies got a step closer after the California Legislature passed Assembly Bill 102, the Taxpayer Transparency and Fairness Act of 2017 (Act) on June 15, 2017, as part of the state budget....more
Here we go again! It's that time that all Guilford County real property owners invariably look forward to [Insert Sarcasm]. Yes, it’s a Revaluation Year in Guilford County. Property owners should be on the lookout: assessment...more
The February 15, 2017 deadline for nonprofit organizations in California seeking to initially obtain or renew exemption from property taxes is quickly approaching, and there are changes to the reporting requirements if your...more
Even though property acquired during marriage is presumed to be community property, for property tax change in ownership purposes the Los Angeles County Property Tax Assessor’s Office believes otherwise. Fortunately, the...more
On Oct. 5, 2016, the Colorado Board of Equalization (BOE) approved changes proposed by the Property Tax Administrator that could affect tax increment throughout the state. The Property Tax Administrator’s proposed changes...more
The 2016 property tax protest season has arrived. In Alabama, property tax valuations are handled on a county-by-county basis. Some counties mail valuation notices to all taxpayers. Others rely on publication notice and only...more