Property Tax Resources

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California Property Tax Updates

UPDATED december 2018

New Rules Will Promote Fairness in Local Tax Appeals

Recent amendments to California’s Property Tax Rules will encourage fairness in local property tax equalization hearings. The taxpayer-friendly amendments, which were approved by the State Board of Equalization (SBE) in mid-December, are exemplified by the addition of the following language at the beginning of Rule 302 relating to the function of local assessment appeals boards: “To ensure that all applicants are afforded due process and given the opportunity for a timely and meaningful hearing.” A similar amendment was made to Rule 305.2, which now prohibits assessment appeals boards from dismissing taxpayer appeals when the applicant has not responded to an assessor’s information request. Likewise, Rule 323 was revised to limit hearing continuances to 90 days in most instances, thereby insuring that hearings are not unnecessarily delayed. APTC’s California Member, Cris K. O’Neall, helped to draft the Rule changes, and he played a significant role in getting the amendments approved by the SBE. The Property Tax Rule amendments will take effect in early 2019.

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Greenberg Traurig, LLP
American Property Tax Counsel (APTC)

Arizona Property Tax Updates
Canada Property Tax Updates

American Property Tax Counsel

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