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HomeMy WebLinkAboutMINUTES - 09242002 - D1 D. THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA DATE: September 24,2002 Matter of Record On this date, the Board called for public comment. The following person presented testimony Tad M. Helig, CPA, 939 Hartz Way, Danville, regarding refund of taxes for 1996 through 2000 tax years of Patrick and Isabel Kesler. TMS IS A FATTER FOR RECORD PURPOSES ONLY NO ACTION WAS TAKEN } REQUMT TO SPEAK FORM 'LEASE PRINT LEGIBLY ete this form and place't in themix neer the speakers' rostrum bef�rre a esu ng the Board. Dame Phon � Address , City zip ode. �c �+ .. ' I aro.speaking for myself organiz #ion (name of organization); CHEe ONE. I wish to spm on Agenda Item# + Date: Icy Comments will be general (nr against I wish to spm on the subject of T cln nr,#wish to speak on me subject but leave these corntnerts#ar the board to consider: California Property Tax Resources provided by Jim Bone Page 1 of 2 TOK R California County Administration Resourt Jim's New Book This site provided by . California Co nV Horne Pa es-CCc James forte. CPA A plain-English . Assessors' Office List(BOE) explanation of how the . Aals Board Clerks' iteCCBK California property tax . Clerks' Sites(El Dorado County} The California property tax system works . Recorders' Sites Recorders' Assoc links; news, • lZegistrars of Voters' Sites SCA $ec inforniation ontbis site + Treasurer's.and Tax Collectors' Sits have been provided sine * News About California Proverty T, July 4, 1990 as a public • Links to property tax sites service of James Bore, I571 MI Property Tax Calendar CPA California Budnos Property—Tax compliance software IMPORTANT NOTES, 4PROPOSITION 13 CHALLENGE SUCCESSFUL IN ORANGE COUNTY SUP] An Change County Superior Court has issued a ruling that limits increases to 2%per year. While California assessors limit base year value increases limit to prioryear'Proposition 8'reductions due to declines in market vale if upheld,would create a major change in the way locally-assessed real pr Since the disallowed procedure is used statewide and tax reductions would is attracting national attention. Click this link for a copy of the ruling{coua The Orange County Assessor's office has a site that provides detailed info this case.The link is: Qran_ge CciuntAssessorwhere you will find a numb • The regular unsecured'property tax bills are delinquent after August • The first half of regular secured property tax bills are due November December 10th;the second half are due February 1 st, and delinquent after 4 Property owners who receive either a'Notice of,Supplemental Assess/ Proposed Escape Assessment'can appeal the values within 60 days of th{ http://www.calproptax.com/ 9/2312002 California Property Tax Resources provided by Jim Bone Page 2 of 2 J Married couples who change the way they hold title to real property fro Community Property to the new"COMMUNITY PROPERTY WITH P SURVIVORSHIP"''form of holding real property available as of July 1,2 ; 682.1,will not create a change i ownership of the real property by makin; always,file a Preliminary Change in Ownership Report, 4 The Property Tax Division of the Board of Equalization has vastly iml all B©E�ublcations are available online. wO California's Corporate `Environmental Fee' is due each February 28 corporations but no other entity types. See the BOE document for more de a per capita tax on all corporations including 501(c)(3) nonprofits). The f corporations that employed at least 50different people for more than 5001 for 1,000 or more employees. This `fee`is charged to ALL CORI'OR.ATI CODES are defined as `industry groups that use, generate,or store hazards activities related to those materials.' RN RIAN Too Ryan& C mpany is one of the largest state& local tax consulting firms o with one of the most experienced teams of tax professionals ever assemble former'auditors from many states,former administrative law judges,tax p< professionals with many years of multi-state tax experience. Jim Bane is a manager in the Los Angeles offices of Ryan:& Company. Ti experience in California property tax issues, including 13 years on the Ass Orange County, California. In addition to working directly with property c with other CPA firms, law firms,and property management organizations clients. Telephone numbers; voice 213.626.8993 fax 213.626.2385 cell 7t [s�JINA , bout Jim Bone L Contact Jim l Pr erc�Tax California style Book I Pro .eM_Tax.Resources and,Infor€nation I E-Mail I Home Last Modified July 16,2002 http://www.calproptax.com/ 9123/2002 ubj: Res Potentlat Asslatance with one of my Clients date: 3!27101 1:48:40 PM Poeft Standard Ttme From: jimborre spood.net(Jim Bone 70: TI4HCPAQao1.com Tad: Yes,I'm going for no'change In ownership'because them was never any transfer that meets the basic requirement under section 60 of the 1W Coda,as follows(from httpJJwww.Wonfb.ce-govlcq�ianht ►i�` A,A'change in ownership"meow a transfer of a present interest in real property,including the beneficial use thereof,the value of which is substantially equal to the value of the fee interest. Under Property Tact Rule 462.240(x)the transfer of baro legal title is not a change In ownership (That's California Code of Regulations Title 18,sellar►452.240 which you can read In the California Property Tax Law Chide a#:h#tp!Arae dgs caavlptlg htrnl page 120.) If there s no chanbe in ownership,then there's no failure to most the Prop.58 deadlines. You shouftl txantact the assessor'*oftios wktr your facts,and point out#hat no change in ownership occurrod.They ahoultl reverse;ail reasseasrnortts,tkts#ate the original value,aril tafrafht#ak overassessntorh#s.Otey wane#agree wklt this;i'e�,even if tihey pgrem id lower lila value 8onli ftirwlhfd.Clnt�s'you get therm to reverse the charge In ownership can work on the early year refunds a:a separate!Issue.) If they,wen their.deciab%or If they don't refund ak of the years,"610t�n,nppoaL The time for challenging a change In ownership dssrisltll` r any earlier year is during the regular fi�trg period;duty 2 throug11:86 ptember 18w rd'i5b'164rested In your results here.Please keep me posted on yourprogress. Jim Sone TMHCPA(Maol.com wrote: Thanks so much for your prompt response.Your questions are right on point and hopefully will result in possible action. in fact,the only reason for the Initial transfer was to°attempt to protect his personal residence from legal action pending.(Apparently his own idea). Specific answers to your questions can be substantiated and are as follows. 1 Parents lived in house entire time 2.Parents made all payments 3.Parents paid insurance' 4.Son did not hue In house during this entre"transfer"porlod(s) Maintained own residence In South Shore Tahoe 5.There was(other than filing fees)any consideration paid upon transfer. Hopefully you are going toward no"actual transfer" Please let me know your suggested course of action. Thanks again,Tad Jim Bone jimbonsCspeed not http ttwww calprop#ax comb AuthorlPublisher of Property Tax-California Style Tuesday,March 27,200'1 America Online:TMHPA R&T Code Sections Involving Assessment, Collection,Appeal, and Refund The Assessor Prepares the Local Roll. 601. The assessor shall prepare an assessment roll,as directed by the board,in which shall be listed all property within the county which it is the assessor's duty to assess.t The Board Of Supervisors'Sets The Tax Rates. 2151 The board of supervisors shall fix the rates of county and district taxes and shall levy the State,county,and district taxes as provided by law. The Assessor Delivers The Roll To The Auditor. 617. As soon as the assessor completes the local roll,he shall deliver it to the auditor. The BOE Prepares The Board Roll And Transmits It To The County. 722. 'State-assessed property shall be assessed at its fair market value or full value as o€12:01 a.m.on the first day of January.The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter. The Auditor Calculates The Roll Value And The Appropriate Taxes. 1646. As soon as the auditor receives the local roll from the assessor,he shall add up the valuations on it and enter on the roll the total valuation of each kind of property and the total valuation of all property;provided,however,that if the assessment roll is a machine-prepared roll the prescribed computations and entries may be made and entered upon a newly prepared roll, (a)In counties of the first class,after the board of supervisors has acted under Section 2151,the auditor shall perform the duties specified in Section 2152,provided that if the assessment roll is a machine.-prepared roll,the prescribed computations and entries may be made and entered upon a newly prepared roll without incorporating any of the " adjustments authorized by the local board of equalization. (b)In all other counties,after the board of supervisors has acted under Section 2151,the auditor shall perform the duties specified in Section 2152,provided that if the assessment roll is a machine-prepared roll,the prescribed'computations and entries may be made and entered upon a newly prepared roll. 2152. The auditor shall then: (a)Compute and enter in a separate column on the roll the respective sums in dollars and cents,rejecting the fractions of a cent,to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law,all rates'applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll. (b)Place in other columns the respective amounts due in installments. (c)Foot each column,showing the totals. Provided,however,that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization. The Auditor Delivers The Extended Roll To The Tax.Collector. 2601. (a)On or before the fourth Monday in September,the auditor shall deliver the secured roll to the tax collector,with an affixed affidavit,subscribed by him,as follows:(affidavit omitted) The Tax Collector Collects The'faxes. 2602. The tax collector shall collect all property taxes, Jim Bone Page 1 of 3 March 1, 2002 CAProgram Files Americs Online 7.01downioadlKCLetterre26351Rsfundalterlouryearsanslysis.doc R&T:CodeSections Involving Assessment, Collection,Appeal, and Refund' Equalizations By A Local Board. 1610.8. After giving notice as prescribed by its rubs,the county board shall equalize the assessment of property on the local roll by determining the full value of an individual property and by reducing or increasing an individual assessment; as provided in this section.The full value of an individual property shall be determined without limitation by reason of the applicant's opinion of value stated in the application for reduction in assessment pursuant to subdivision(a)of Section 1603. The applicant for a reduction in an assessment on the local roll shall establish the full value of the property by independent evidence. The records of the assessor may be used as part of such evidence. The county board shall make a determination of the full value of each parcel for which an application for equalization is made 1612. The clerk of the county board shall record,in a book kept for that purpose,all changes and orders made by the` county board'and,no later than the second Monday of each month,shall prepare a separate statement listing all such changes made during the preceding calendar month: 1613. After five days succeeding the time when notice of the date when the matter will be investigated is sent by the clerk of the county board to all persons interested;the county board may direct the assessor to: (a)Assess any taxable property other than State assessed property that has escaped assessment (b)Change the amount,number,quantity,or description of property on the local roll. (c)bike and enter new assessments,at the same tune canceling previous entries,when any assessment made by him is deemed by the county board:so incomplete as to render doubtful the collection of the tax; 1614. On the second Monday of each month the clerk shall deliver the statement of all changes made by the county board during the preceding calendar month to the auditor with an affixed afrdavit,subscribed by him,as follows: ''i, � ,swear that,as Clerk of the Board of Equalization of County,l have kept correct minutes of all the acts of the board during the month of ,touching alterations in the assessment roll,that all alterations agreed to or directed to be made have been included in the attached statement and that no other alterations are included therein." Equalization By The BOE 758. .1f the board roll has been transmitted to the local auditors,the board may make an assessment of escaped property or a roll correction. At least 30 days prior to transmitting a statement of assessment of escaped property or making a roll correction,the board shall notify the assessee whose property's full value has increased as a result of an escape assessment or roll correction of the assessed value of thiit property as it shall appear on the corrected roll. The notice shall be mailed to the assessee at its address shown in the records of the board. The notice shall advise the assessee of the date by which and the place where a petition for reassessment may be filed. The date for filing the petition shall not be less than 50 days from the date of the mailing of the notice of value. The provisions of Sections 741 to 744,inclusive,shall be applicable to petitions and hearings pursuant to this section except for the dates prescribed for decisions of the board. The Auditor Recalculates AndCorrects The R611 1646;1. Upon receiving a statement from the clerk,prepared under Section 1614,the auditor shall forthwith correct the roll to reflect tine changes made by the county board. The Auditor ter The Tax Collector Can Refund!Taxes Without A Formal Claim For Refuind By The Property Owner If The Refund ICs 1Vlaxle Within Four Years Of Payment. 50972. Notwithstanding Sections 5096 and 5097,any twos paid before or after delinquency maybe refunded by tine comity tart collector or the county auditor,within four years after the t to of pa3�rtiem,if. (a)Paid more than'once. (b)The amount paid exceeds the amount'due on the property as shown on the roll. Jim Bone Page 2 of 3 March 1,2002 CAPrmgrarn F lasAmetica QnIne 7.0ldownioadtKCl.etterre263Mefundafterfauryearxanslysis.dac R&T Code Sections involving Asses sent,Collection,Appeal, and Refund (c)'fie amountpaid exceeds the amount due on the property as the result of corrections to the roll or cancellations after those taxes were pari: (d)In any ether case,where the claim for refund is made under penalty of perjury and is for an amount less than ten dollars( 10). (e)The amouptp4idi exceeds the amount due on the property as the result of a reductionattributable to a hearing before an assessment appeals board or an assessment hearing officer. If No Refund Is Made,Then The Roll Will Show An Overpayment And The Tax Collector Must Send The Property Omer A Notice That They Have One Year To File A Claim For Refund. 2635.' When the amount of taxes paid exceeds the amount due by more than ten dollars($10),the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer's last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5(commencing with Section 5096) of Part 9. The Property Owner Can File A Claim For Refund Until The Later Of One Year From Notice Under 2535 Or Four Years From Payment Of The Tax.` 5097.'(a)No order for a refund cinder this article shall be made,except on a claim. (1)Verified by the person who paid the tax,his or her guardian,executor,or administrator. (2)Filed within four years after malting of the payment sought to be refunded or within one year after the mailing of notice as prescribed in Section 2635,or the period agreed to as provided in Section 532.1,whichever is later. (b)An application for a reduction in an assessment filed pursuant to Section 1603 shall also constitute a sufficient claim for refund under this section if the applicant states in the application that the application is intended to constitute'a claim for refund. Ifthe applicant does not so state,he or she may thereafter and within the period provided in paragraph(2)of subdivision(a)file a'separate claim for refund of taxes extended on the assessment which applicant applied to have reduced pursuant to Section 1603 or Section 1604. (c)If an application for equalization of an escape assessment is filed pursuant to Section 1603,a claim may be filed on any taxes resulting from the escape°'assessment or the original assessment to which the escape relates within the period provided in paragraph(2)of subdivision(a)or within 60 days from the date the board of equalization mattes its final determination on the application,whichever is later. 5097.02. The claim shall be in writing,specifying: (a)Whether-the whole assessment is clamed to be void or,if only a part,what portion. (b)The grounds on which the claim is founded'. 5096. Any taxes paid before or after delinquency shall be refunded if they were: (a)Paid more than once. (b)Erroneously or illegally collected. (c)Illegally assessed or levied. (d)Paid on an assessment in,excess of the ratio of assessed value to the full value of the property as provided in Section 401 by reason of the assessor's clerical error or excessive or improper assessments attributable to erroneous property information supplied'by the assessee. (e)Paid on an assessment of improvements when the improvements did not exist on the lien date. (f)Paid on an assessment in excess of the equalized value of the property as determined pursuant to Section 1613 by the county board'of equalization. (g)Paid on an assessment in excess of the value of the property as determined by the assessor pursuant to Section 469. Jim Bone Page 3 of'3 March 1,2002 CAProgram FiiestAm dca Onrme 7.0\downtoadUtGLetterre26351Rofundaitertouryearsonslysis.dot