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Home My WebLink AboutMINUTES - 01121993 - 1.53 STARK, WELLS, RAHL & SCHWARTZ ATTORNEYS AT LAW DONALD L. EDGAR LAKE MERRITT PLAZA GEORGE F. DUNKER,JR.(1937-1986) RICHARD H. RAHL 1999 HARRISON STREET, SUITE 1300 FRANKLIN C.STARK(1915-1989) JOSEPH H. SCHIEFFER DAVID A. SCHURICHT OAKLAND, CALIFORNIA 94612-3508 MERRILLJ. SCHWARTZ FAX (510) 763-5121 RECEIVED MAY LEE TONG JOHN F. WELLS TELEPHONE (510) 834-2200 SEP 14 X92 September 10, 1992 CLERK ASSESSMENT APPEALS BOAR CONTRA COSTACO. Clerk of the Board of Supervisors Administration Building 651 Pine Street, Room 106 Martinez, CA 94553 Re: Application for Changed Assessment and Claim for Refund Taxpayers: Michael F. Peterson and Mary K. Peterson Dear Clerk: I am enclosing herewith for filing an Application for Changed Assessment and Claim for Refund on behalf of Michael and Mary Peterson. Attached to it is a Statement of Explanation and copy of a Claim for Reassessment Exclusion for Transfer Between Parent and Child which we are concurrently filing with the Assessor's Office. We had been previously told by the Assessor's Office that such a claim would be too late in view of the three year limitation provided by Revenue and Taxation Code section 63 . 1(d) . For the reasons stated in the enclosed documents, however, we believe that such limitation period does not apply in this case. Please feel free to contact the undersigned if additional information is needed. Sincerely yours, STARK, WELLS, RAHL & SCHWARTZ By rhn Wells JFW:meg Enclosures ( , "3 RECEIVED SEP 141992 STATEMENT IN SUPPORT OF APPLICATION OF a MK ASSESSMENT APPEALS BOARD CONTRA COSFA CO. MICHAEL F. AND MARY K. PETERSON FOR CHANGED ASSESSMENT The property in question was acquired by Michael and Mary Peterson in a transaction which closed on December 21, 1988. The transferor was Transition Properties Co. an accommodation party for Lois J. Wells, formerly Lois J. Peterson, the mother of Michael Peterson. The property was erroneously reassessed in March of 1989 due to the change of ownership notwithstanding the fact that this was a transfer from parent to child entitled to be excluded from reassessment under Article XIIIA, section 2 (h) of the California Constitution. The assessor's office was advised that this was a transfer from parent to child and such fact was noted in the assessor's official file at the time of the reassessment. The transferees were not aware of their right to be excluded from reassessment, were not furnished with a claim for reassessment exclusion and did not at that time file any such form. Concurrently with the filing of this application and claim for refund the taxpayers are filing a claim for reassessment form, a copy of which is attached hereto. Taxpayers' representative has been advised by the assessor's office that a three year time limit for the filing of such claim for reassessment exclusion has expired, and that it is too late to claim this reassessment. Taxpayers urge reconsideration of that decision on the following grounds: 1. At the time of the acquisition, December 21, 1988, there was no time limit for the filing of such claims for reassessment exclusion (the 1988 amendment to Revenue and Taxation Code section 63 . 1 (d) which established such a deadline did not become effective until January 1, 1989. Statutes 1988, Chapter 769, section 3 . ) Article XIIIA, section 2 (i) of the California Constitution -- the section which excludes transfers between parents and children from reassessment -- specifically provides that amendments shall only be effective for changes of ownership which occur after the effective date of the amendment. Accordingly, the three year limitation period for filing claims for reassessment exclusion does not apply in this case. 2 . Taxpayer's failure to file a claim for reassessment exclusion at an earlier time was not intended as a waiver of their rights, but rather was based upon lack of knowledge of those rights which was induced by the assessor's failure to draw to their attention the requirement for filing a claim, even though the assessor had been advised that this was a transfer from parent to child. The county should therefore be estopped to collect taxes based on the change of ownership reassessment. 1--Exhibit A to Application for Changed Assessment 3 . Even if the taxpayer's failure to file such a claim earlier is deemed a waiver, such waiver should be limited to the taxes paid in prior years but not for the future (Article XIII, section 6 of the California Constitution) . The taxes paid for which a refund is claimed are the taxes which were paid in the years 1989, 1990, and 1991 on the supplemental values which were assessed in March of 1989 in the amount of $111,243 .00. Dated: September 10, 1992 Respectfully submitted, STARK, WELLS, RAHL & SCHWARTZ By ohn F. Wells ttorneys for Michael F. and Mary K. Peterson 2--Exhibit A to Application for Changed Assessment Contra Costa County Assessor- 834 Court Street - Martinez, California 94553-1795 CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD Please see information on reverse of this form RECEIVED SEP 1 41992 g CLERK ASSESSMENT APPEALS BOARD 1 CONTRA COSTA CO. A. PROPERTY 1. Assessor's Parcel Number 401-135-008-1 2. Property Address 595 Summit Drive CIy Pincle 3. Probate No.(If Applicable) n/a Date of Death(If Applicable) n/a 4. Recorder's Book/Page Date of Purchase or Transfer December 21, 1988 5. Date of Decree of Distribution(If Applicable) The disclosure of social security numbers is required by Revenue and Taxation Code Section 631.The numbers are used by the assessor and the State to monitor the exclusion lima This I im ,no subject to public insp coon B. TRANSFERORS/SELLERS/EXECUTOR Lois J. We formerly known Transition Properties Co. , 1. Print Full Name(s)of Transferor(s): as Leis J. Peterson accommodation party 2. Social Security Number(s): 558-40-3785 Section 1031 exchange 3. Family Relationship(s)to Transferee(s): parent If adopted,age at time of adoption: 4. Is this property your principal residence? ❑Yes A�t No If yes,please check which one of the following exemptions was granted on this property in your name: ❑Homeowner's Exemption ❑Disabled Veteran's Residence Exemption 5. Are you transferring real property other than the principal residence of the transferorT(Limited to the first one million dollars of value) igYes ❑No If yes, please attach a list of all previous transfers by you that quality for this exclusion.(This list should include for each property:Assessors parcel number,address(including the County],date of transfer,the names of all the transferees/buyers,and family relationship.Transferor's principal residence must be identified.) 6. Was only a partial interest in the property transferred? ❑Yes [XNo If yes,Percentage Transferred: % 7. Do you own this property as a joint tenant? ❑Yes §No 8. If the transfer was through the medium of a trust,please attach a list of all the beneficiaries. 1 DECLARE UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA THAT THE FOREGOING AND ANY ACCOMPANYING STATEMENTS ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE. I CERTIFY THAT I AM THE PARENT OR CHILD OF THE TRANSFEREES LISTED I S ION C. �/� X �� X Date: /0, /9 9� (Signature of Transfero orXegal Representative) Mailing Address -1 154 West Spain Unit O Sonoma CA 95476 Daytime Phone: 707-935-1847 C. TRANSFEREES)/BUYER(S) 1. Print Full Name(s)of Transferee(s): Michael F. Petersen Mary K. Petersen 2. Family Relationship(s)to Transferor(s): son daughter-in-law If adopted,age at time of adoption: If step-parent/step-child relationship is involved.was parent still married to step-parent on the date of purchase or transfer? ❑Yes ❑No If No,was the marriage terminated by: 1.Death?❑ or 2.Divorce?❑ If terminated by death,had the surviving step-parent remarried as of the date of purchase or transfer? l7 Yes ❑No If in-law relationship is involved, was the son-in-law or daughter-In-law still married to the son or daughter on the date of purchase or transfer? Yes ❑No If No,wast a marriage terminated by: 1.Death?❑ or 2.Divorce?❑ If terminated by death,had the surviving son-in-law or daughter-in-law remarried as of the date of purchase or transfer? ❑Yes ❑No 3. ALLOCATION OF EXCLUSION(If the full cash value of the real property transferred exceeds the one million dollars value exclusion,the transferee must specify on an attachment to this claim the amount and allocation of the exclusion that is being sought) I DECLARE UNDER PENALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CALIFORNIA THAT THE FOREGOING AND ANY ACCOMPANYING STATEMENTS ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE. I CERTIFY THAT I AM THE PARENT OR CHILD OF THE TRANSFERORS LISTED��IN p�SECTION B. xIJISdFd1 �- 1 � x Date: Sept . 10, 1992 (S,gnature of Transferee) Mailing Address 595 Summit Drive, Pincle, CA 94564 Daytime Phone: 510-668-4325 PT 58 5.10-89 (4128.WR1) AS4128 8.29.90 (The Assessor may contact you for additional Information) . 3--Exhibit'A to Application for Changed Assessment