HomeMy WebLinkAboutMINUTES - 03091993 - 1.25 IY —25
TO: BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor, County Administrator
f Costa
County
DATE: March 3, 1993 ''q`COU.
SUBJECT: LEGISLATION: EXTENDING THE PERIOD OF TIME TO FILE AN ASSESSMENT
APPEAL - AB 614 (Rainey)
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Adopt a position of SUPPORT for AB 614 by Assemblyman Rainey, which
would extent the period of time for filing an assessment appeal
from September 15 until November 15 for owner-occupied, single-
family residential property.
BACKGROUND:
Under current law, an appeal to the assessment of property can be
filed between July 2 and September 15 each year. These dates were
relevant prior to the passage of Proposition 13 because the
Assessor had to notify the property owner of the value of the
assessment, which was required to approximate 25% of the market
value of the property. Since Proposition 13, properties are not
automatically assessed each year and therefore there is no notice
to the property owner other than the tax bill itself, unless the
property has been sold.
The problem with this is that property tax bills have not even been
delivered by September 15 in most cases . When the individual gets
the property tax bill, they discover that it is already too late to
appeal the assessment for that year. This has not been a problem
in most cases since Proposition 13 because assessments have little
to do with actual market value until a property is sold. However,
in many areas now, property values are actually going down and the
automatic 2% increase in assessed value takes some properties over
actual market value, particularly when they have been sold and
reassessed to full market value within the past two or three years .
As a result, it is only equitable to extend the deadline so that
individuals have a realistic opportunity to appeal their
assessment.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE S :
ACTION OF BOARD ON March 9 , 1993 APPROVED AS RECOMMENDED OTHER
VOTE OF S PERVISORS
2 I HEREBY CERTIFY THAT THIS IS A TRUE
OF
(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
MAR 9 1993
ATTESTED
I
Contact: PHIL BATCHELOR.CLERK OF THE BOARD OF
cc: John Biasotti, County Assessor SUPERVISORS AND COUNTY ADMINISTRATOR
Victor J. Westman, County Counsel
Tony Enea, Senior Deputy County Administrator
Les Spahnn, Heim, Noack & Spahnn BY 'DEPUTY