Property taxation: imposition and assessment: appeals.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill changes how property taxes are assessed and appealed in California. Instead of a presumption favoring taxpayers, it establishes a rebuttable presumption in favor of the assessor if the taxpayer provides required information. It also eliminates a fee for homeowners applying for property tax reductions under $2.5 million and shortens the timeframe for county boards to make final determinations on appeals to six months. The bill removes a provision that extended the deadline for property tax assessments.
Key provisions
- Establishes a rebuttable presumption in favor of the assessor if the taxpayer provides required information for administrative hearings.
- Eliminates a fee for homeowners applying for property tax reductions valued at $2.5 million or less.
- Reduces the timeframe for county boards to make final determinations on property tax appeals from two years to six months.
- Removes a provision that retroactively extended the deadline for county boards to render final determinations on qualified applications.
- Defines ‘residential real property’ to include various types of housing.
- Requires a taxpayer to provide full and complete information when applying for a reduction in assessment.
- Allows for consolidated hearings of multiple applications by the same applicant.
- Provides for a notice to applicants regarding the county board’s decision not to hold a hearing within the prescribed time period.
Who is affected
Bill text
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Sponsors
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4 on record
Primary sponsor
Cosponsors
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