GAINES GAZETTE
August 2021
2021 Taxpayers' Bill of Rights Hearing
On August 24, the BOE held its annual Taxpayers’ Bill of Rights Hearing via teleconference. Taxpayers, assessors, and other stakeholders were invited to provide comments on BOE-administered programs, property tax issues, and any items discussed in the Taxpayers’ Rights Advocate’s 2019-2020 Annual Report.

For example, we heard from a non-profit 501(c)(3) in Santa Monica who had spent two years working to receive a Welfare Exemption Certificate. They described the process as difficult. With the guidance of the BOE Taxpayers' Rights Advocate Office, they were able to successfully navigate through the process and are now in the final stage of receiving the Welfare Exemption from the Los Angeles County Assessor. The non-profit was appreciative of the critical role the BOE played in advancing their efforts.

We take taxpayers’ rights seriously at the BOE. Our employees are expected to honor and safeguard your rights every time they interact with you. We welcome all ideas, concerns, and recommendations regarding the programs and laws that we administer. If you have questions or concerns regarding property tax laws, don’t hesitate to contact my office.
July & August Board Actions
The Great Seal of California features the Roman goddess Minerva a grizzly bear feeding on grape vines a sheaf of grain a miner and sailing ships. The state motto Eureka meaning I have found it is written above Minerva.
During the July Board meeting, we unanimously approved a motion to direct the Executive Director to have staff draft language that includes statutory amendments for legislation and a constitutional amendment to provide relief to taxpayers impacted by the COVID-19 pandemic. In addition, the proposal would extend constitutional deadlines for taxpayers to complete actions required to preserve property tax benefits.

In an effort to encourage affordable housing, David Yeung, deputy director of the Property Tax Department, presented the white paper on the BOE’s role in administering the welfare exemption. The exemption is for property used exclusively for charitable, hospital, scientific, or religious purposes, and owned or held in trust by nonprofit organizations operating for those purposes. The Board approved a motion to sponsor legislation to expand the welfare exemption and streamline the application and approval process for the exemption, and to establish a working group on property tax abatement for affordable housing.

During the August Board meeting, in addition to the annual 2021 Taxpayers' Bill of Rights Hearing, staff presented options for the BOE to extend property tax deadlines to assist taxpayers affected by COVID-19 and other state emergencies. We also discussed options for establishing work groups to advise the BOE, and received updates on legislative issues and Proposition 19 implementation. Finally, we discussed possible action regarding procedural and due process issues in remote hearings of assessment appeals boards.

We are proud as a Board to continue meeting our constitutional duties using various virtual platforms and remain committed to our mission to serve Californians through fair, effective, and efficient tax administration in support of state and local governments.
Proposition 19 Update
California voters passed Proposition 19 last November and the measure is now fully effective. Proposition 19 expanded the law allowing certain homeowners to transfer their base year value when they move to a new primary residence and significantly changed the exclusion for intergenerational transfers. Although the implementation timeline was tight, Board Members have been working closely with BOE staff, County Assessors, and the Legislature to get as much clarification on the measure as possible.

My staff continues to monitor two bills making their way through the state Legislature:
 
Senate Bill 539 (Hertzberg), which will help clarify many vague and inconsistent provisions of the law, passed the Senate with a vote of 37-0, passed the Assembly Revenue and Taxation Committee on July 5, and passed the Assembly Appropriations Committee on August 26. The bill will now head to the Assembly Floor.

Senate Bill 668 (Bates), which will delay the implementation date of the intergenerational transfer exclusion provisions to February 16, 2023, giving officials more time to clarify ambiguities in the new law. This bill is in the Senate Governance and Finance Committee awaiting a further hearing date.
 
While these bills make their way through the legislative process, BOE staff will continue updating its Proposition 19 guidance. These updates can be found on my website.
California Assessors' Association Conference
It was my pleasure to attend and speak at the 2021 Northern California Assessors’ Association Regional Conference. The meeting provided participants with necessary tools to improve effectiveness, sharpen organizational intelligence, and operate as successful county assessors.

The program covered a variety of interesting topics from assessment appeals to Proposition 19 and the recall election.

It was great to interact with the assessors and other property tax stakeholders from my district and around the state. I look forward to our continued work together to better serve California taxpayers!
Board Member Gaines with Siskiyou County Assessor/Recorder Craig Kay
Board Member Gaines with Yuba County Assessor Stephen Duckels (middle) and Alpine County Assessor/Recorder Donald O'Connor (right)
Wildfire Disaster Relief
My former Senate District and current Board of Equalization District are home to some of California’s most beautiful forests and rugged terrains. That’s a rough combination for wildfires.

California has suffered from some devastating wildfires this summer that have burned hundreds of thousands of acres, along with hundreds of structures, and counting. Homeowners who have lost their homes or seen them damaged in wildfires may be eligible for immediate property tax relief. You can find more information on disaster relief as well as contact information for each County Assessor on my Resources page.
Around the District
I had the opportunity to tour the Sacramento County Sheriff’s Office Reentry Services Unit at the Rio Consumnes Correctional Center and learn about the various programs they offer, including wild horse training, culinary arts, welding, auto shop, engraving/printing, and more. This innovative approach to rehabilitation was envisioned and brought to life by Lt. Brad Rose after his time serving as an officer. The program provides vocational, educational, and treatment programs to low-level offenders, with the goal of reducing incarceration and offering the necessary tools for successful reintegration into the community. Less recidivism means less crime and fewer victims. Programs like these help keep Californians safe.

From left to right: Sacramento County Sheriff Chief Deputy Jim Barnes, Board Member Gaines, Craig Bylin, Lt. Brad Rose
It was an honor to join the El Dorado County Library, Kiwanis Club, and other library partners to distribute food and diapers to those in need, including the victims of the Caldor Fire. Every bit helps and everyone can make a difference!

From left to right: Jamie Osegueda with Bayside Church, Board Member Gaines, Gorge Lipercio with Placer Food Bank, Shaun Sanassarian with Bayside Church
At Your Service
White sign with words Customer Service in red sitting next to a bell with a finger pushing down on the ringer. Picture of Board Member Ted Gaines sitting in a black desk chair wearing a light blue shirt and striped tie.
As a Board Member, my number one priority is to advocate for taxpayers. I believe hardworking Californians deserve to have someone working on their behalf to streamline and promote efficiency in state government.
 
Should you need assistance with tax-related problems or have questions, visit my website for information on how to contact my office or email me directly anytime.
Mark Your Calendar!