This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.”
Part 14PROPERTY TAXPAYERS' BILL OF RIGHTS
Section § 5900
This part of the law is officially called "The Morgan Property Taxpayers’ Bill of Rights."
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Section § 5901
This law emphasizes the importance of clear communication between the government and taxpayers to avoid misunderstandings about property taxes. It highlights that better information can improve the relationship between citizens and government, which relies on properly assessing and collecting property taxes for local community health and welfare.
The law aims to promote standardized practices in property tax appraisal and assessment across the state to ensure fairness and accuracy.
The Legislature finds and declares as follows:
(a)CA Revenue and Taxation Code § 5901(a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications.
(b)CA Revenue and Taxation Code § 5901(b) The dissemination of information to taxpayers regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve the relationship between taxpayers and the government.
(c)CA Revenue and Taxation Code § 5901(c) The proper assessment and collection of property taxes is essential to local government and the health and welfare of the citizens of this state.
(d)CA Revenue and Taxation Code § 5901(d) It is the intent of the Legislature to promote the proper assessment and collection of property taxes throughout this state by advancing, to the extent feasible, uniform practices of property tax appraisal and assessment.
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Section § 5902
This section simply states that the board is responsible for overseeing and managing this part of the law.
This part shall be administered by the board.
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Section § 5903
In this section, the term “Advocate” specifically refers to the “Property Taxpayers’ Advocate” who is named according to another part of the law, Section 5904.
“Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904.
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Section § 5904
This law creates a role called the “Property Taxpayers’ Advocate.” This advocate is in charge of checking that property tax information is shared well between different parties like the board, assessors, and taxpayers, and making sure questions and complaints about property taxes are handled quickly.
The advocate works for the executive officer of the board and must provide at least one report a year on how well things are working or if changes are needed. This law doesn't make the board change how it currently organizes tasks related to property taxes.
(a)CA Revenue and Taxation Code § 5904(a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:
(1)CA Revenue and Taxation Code § 5904(a)(1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers.
(2)CA Revenue and Taxation Code § 5904(a)(2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems.
(b)CA Revenue and Taxation Code § 5904(b) The advocate shall be designated by, and report directly to, the executive officer of the board. The advocate shall at least annually report to the executive officer on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of this part.
(c)CA Revenue and Taxation Code § 5904(c) Nothing in this part shall be construed to require the board to reassign property tax program responsibilities within its existing organizational structure.
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Section § 5905
This section outlines the responsibilities of an advocate in reviewing and improving property tax procedures. The advocate must check if current procedures are adequate or need changes. They focus on educational and informational programs regarding property tax assessments for tax authorities and taxpayers. Additionally, the advocate must ensure there are easy-to-understand pamphlets about key tax topics like real and personal property taxation, exemptions, assessments, taxpayer rights, and appeal processes.
In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following:
(a)CA Revenue and Taxation Code § 5905(a) The development and implementation of educational and informational programs on property tax assessment matters for the benefit of the board and its staff, assessors and their staffs, local boards of equalization and assessment appeals boards, and taxpayers.
(b)CA Revenue and Taxation Code § 5905(b) The development and availability of property tax informational pamphlets and other written materials that explain, in simple and nontechnical language, all of the following matters:
(1)CA Revenue and Taxation Code § 5905(b)(1) Taxation of real and personal property in California.
(2)CA Revenue and Taxation Code § 5905(b)(2) Property tax exemptions.
(3)CA Revenue and Taxation Code § 5905(b)(3) Supplemental assessments.
(4)CA Revenue and Taxation Code § 5905(b)(4) Escape assessments.
(5)CA Revenue and Taxation Code § 5905(b)(5) Assessment procedures.
(6)CA Revenue and Taxation Code § 5905(b)(6) Taxpayer obligations, responsibilities, and rights.
(7)CA Revenue and Taxation Code § 5905(b)(7) Obligations, responsibilities, and rights of property tax authorities, including, but not limited to, the board and assessors.
(8)CA Revenue and Taxation Code § 5905(b)(8) Property tax appeal procedures.
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Section § 5906
This law outlines the responsibilities of an advocate to review property tax forms and assess whether they encourage or hinder taxpayer compliance, and if they are necessary for property tax assessments. The advocate must also review taxpayer complaints, focusing on recurring issues between taxpayers and assessment officers, such as response times to complaints, corrections or refunds after legitimate claims, and fairness in hearings. The advocate should also evaluate penalties and interest applied to tax assessments due to assessor errors or taxpayer reliance on provided advice. The law does not change existing legal rules about tax corrections, cancellations, refunds, or penalties. Lastly, the board must hold an annual public hearing to discuss the advocate's report and find solutions to identified issues.
(a)CA Revenue and Taxation Code § 5906(a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both of the following:
(1)CA Revenue and Taxation Code § 5906(a)(1) Whether the forms and their instructions promote or discourage taxpayer compliance.
(2)CA Revenue and Taxation Code § 5906(a)(2) Whether the forms or questions therein are necessary and germane to the assessment function.
(b)CA Revenue and Taxation Code § 5906(b) The advocate shall undertake the review of taxpayer complaints and identify areas of recurrent conflict between taxpayers and assessment officers. This review shall include, but not be limited to, all of the following:
(1)CA Revenue and Taxation Code § 5906(b)(1) The adequacy and timeliness of board and assessor responses to taxpayers’ written complaints and requests for information.
(2)CA Revenue and Taxation Code § 5906(b)(2) The adequacy and timeliness of corrections of the assessment roll, cancellations of taxes, or issuances of refunds after taxpayers have provided legitimate and adequate information demonstrating the propriety of the corrections, cancellations, or refunds, including, but not limited to, the filing of documents required by law to claim these corrections, cancellations, or refunds.
(3)CA Revenue and Taxation Code § 5906(b)(3) The timeliness, fairness, and accessibility of hearings and decisions by the board, county boards of equalization, or assessment appeals boards where taxpayers have filed timely applications for assessment appeal.
(4)CA Revenue and Taxation Code § 5906(b)(4) The application of penalties and interest to property tax assessments or property tax bills where the penalty or interest is a direct result of the assessor’s failure to request specified information or a particular method of reporting information, or where the penalty or interest is a direct result of the taxpayer’s good faith reliance on written advice provided by the assessor or the board.
(c)CA Revenue and Taxation Code § 5906(c) Nothing in this section shall be construed to modify any other provision of law or the California Code of Regulations regarding requirements or limitations with respect to the correction of the assessment roll, the cancellation of taxes, the issuance of refunds, or the imposition of penalties or interest.
(d)CA Revenue and Taxation Code § 5906(d) The board shall annually conduct a public hearing, soliciting the input of assessors, other local agency representatives, and taxpayers, to address the advocate’s annual report pursuant to Section 5904, and to identify means to correct any problems identified in that report.
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Section § 5907
This law states that state or local officers and employees who appraise or assess property cannot be judged just on the amount of property taxes they assess or collect. However, they can be evaluated on how correctly and appropriately they use methods to determine property values.
No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application of the methodology used in arriving at a value determination.
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Section § 5908
This law section says that if a county assessor asks for help, an advocate will work alongside board programs to support the assessor. The goal is to educate staff and local taxpayers about property tax laws, encourage compliance with these laws, and, if possible, ensure these laws are applied consistently across the state.
Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts to provide education and instruction to their staffs and local taxpayers for purposes of promoting taxpayer understanding and compliance with the property tax laws, and, to the extent feasible, statewide uniformity in the application of property tax laws.
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Section § 5909
This law allows county assessors to give taxpayers a formal written opinion about how a property transaction or ownership might impact property taxes. While they can consult with the statewide board for consistency, their response does not commit the county legally, except in certain cases.
If a taxpayer fails to report information or pay taxes on time because they reasonably depended on the assessor's written opinion, they won't be penalized with late fees or interest charges. However, this relief from penalties is only granted if the taxpayer formally asked for the ruling, provided all relevant details, and the assessor's response was clear and specific regarding the tax impact.
(a)CA Revenue and Taxation Code § 5909(a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular transaction, or as to the property taxes liability of a specified property. For purposes of statewide uniformity, county assessors may consult with board staff prior to issuing a ruling under this subdivision. Any ruling issued under this subdivision shall notify the taxpayer that the ruling represents the county’s current interpretation of applicable law and does not bind the county, except as provided in subdivision (b).
(b)CA Revenue and Taxation Code § 5909(b) Where a taxpayer’s failure to timely report information or pay amounts of tax directly results from the taxpayer’s reasonable reliance on the county assessor’s written ruling under subdivision (a), the taxpayer shall be relieved of any penalties, or interest assessed or accrued, with respect to property taxes not timely paid as a direct result of the taxpayer’s reasonable reliance. A taxpayer’s failure to timely report property values or to make a timely payment of property taxes shall be considered to directly result from the taxpayer’s reasonable reliance on a written ruling from the assessor under subdivision (a) only if all of the following conditions are met:
(1)CA Revenue and Taxation Code § 5909(b)(1) The taxpayer has requested in writing that the assessor advise as to the property tax consequences of a particular transaction or as to the property taxes with respect to a particular property, and fully described all relevant facts and circumstances pertaining to that transaction or property.
(2)CA Revenue and Taxation Code § 5909(b)(2) The assessor has responded in writing and specifically stated the property tax consequences of the transaction or the property taxes with respect to the property.
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Section § 5910
This section requires an advocate to provide recommendations by January 1, 1994, to help ensure that property taxpayers and taxing authorities are treated equally. These recommendations should focus on standardizing interest rates for escape assessments and refunds of property taxes, as well as the statutes of limitations related to these matters.
The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities.
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Section § 5911
This law aims to make property tax explanations clear and fair for taxpayers in California. It ensures that taxpayers understand their rights and duties regarding property taxes, have their questions and appeals addressed quickly, and receive prompt corrections for tax assessment errors. Additionally, it establishes a taxpayer's advocate who is independent from the standard property tax programs. This advocate looks out for taxpayers' interests, reviews property tax issues, and suggests changes to improve the system.
It is the intent of the Legislature in enacting this part to ensure that:
(a)CA Revenue and Taxation Code § 5911(a) Taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation, prompt resolution of legitimate questions and appeals regarding their property taxes, and prompt corrections when errors have occurred in property tax assessments.
(b)CA Revenue and Taxation Code § 5911(b) The board designate a taxpayer’s advocate position independent of, but not duplicative of, the board’s existing property tax programs, to be specifically responsible for reviewing property tax matters from the viewpoint of the taxpayer, and to review and report on, and to recommend to the board’s executive officer any necessary changes with respect to, property tax matters as described in this part.
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