During the September Board meeting, staff presented an update on options for the BOE to extend property tax deadlines to assist taxpayers affected by COVID-19 and other state emergencies. We also received updates on the welfare exemption process improvement project, legislative issues and Proposition 19 implementation.

Finally, we discussed possible action regarding procedural and due process issues in remote hearings of assessment appeals boards, and received testimony from a number of key stakeholders.

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.

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 state Legislature to get as much clarification on the measure as possible.

Senate Bill 539 (Hertzberg), which will help clarify many vague and inconsistent provisions of the law, passed out of the Legislature and now sits on the Governor's desk. The Governor has until October 10 to sign or veto bills sent to him during the final weeks of the regular session.

While this bill awaits a final decision, BOE staff continue updating its Proposition 19 guidance. These updates can be found on my website.

According to a new California Tax Foundation report, California voters approved 1,359 of the 1,956 local tax measures on the ballot from 2010 to 2020, representing a cumulative tax increase of more than $8.82 billion per year.

The nonpartisan foundation released “Local Tax Trends in California: A Survey of Ballot Measure Elections From 2010-2020,” which details the passage rates of sales tax measures, parcel taxes, hotel taxes, and more.

In local tax elections from the past decade, voters approved $8.82 billion in higher annual taxes and rejected $3.17 billion in higher annual taxes.

Another interesting finding from the report highlights the importance of Proposition 13. The landmark property tax relief measure approved by voters in 1978, provides that special taxes cannot be imposed unless approved by at least two-thirds of the local electorate. If this vote requirement had not been in effect – all local taxes could have been approved with a simple majority vote – Californians would be paying an estimated $2.4 billion per year in higher taxes due to local tax measures approved during the last decade.

With wildfires raging throughout California, I want to remind those affected that they may be eligible for property tax relief.

We are currently experiencing a number of devastating wildfires ravaging California with hundreds of structures lost or damaged, and the season isn’t close to being over. Although property taxes aren’t the first thing that come to mind when dealing with the aftermath of a wildfire, the next property tax installment is due to local counties in a few short months this December. I'm a taxpayer advocate looking to help Californians at all times and especially during extraordinary hardship. It is important that families and small businesses impacted by these disasters understand the available resources and relief so they can begin to rebuild their lives.

This summer, a State of Emergency was declared in response to the fires occurring within 12 specific counties, nearly all located within my BOE District, including Alpine, Amador, Butte, El Dorado, Lassen, Nevada, Placer, Plumas, Tehama, Trinity, Shasta, and Siskiyou. Affected properties in Governor-proclaimed disaster areas may qualify for property tax relief so long as the loss estimate is at least $10,000 of the current market value of the property. In many cases, the damaged property can be reappraised in its current condition, with some taxes refunded to the property owner. Once rebuilt, the property's pre-damaged value will be restored.

The BOE serves a critical role in the assessment practices and administration of property taxes statewide. To qualify for property tax relief, property owners must file a claim with their County Assessor's Office within 12 months from the date of damage or destruction or the time specified in their county's ordinance, whichever is later.

Owners of eligible property may also apply for deferral of their next property tax installment, without penalties or interest. Affected property owners are strongly encouraged to contact their County Assessor's Office to begin their claim for property tax relief.

Please visit the BOE's Disaster Relief page for more information, additional resources, and answers to frequently asked questions (FAQs).

Even though 20 years have passed, it’s a day that’s etched in my memory. I spent the morning of September 11 at the Cal Expo 9/11 Memorial Plaza reflecting on and paying tribute to the thousands of loved ones lost that day, and feeling thankful for the heroes and helpers who saved so many.

I joined hundreds of law enforcement officers from across California, along with his family and friends, to remember Galt Police Officer Harminder Grewal, who tragically died in a crash while responding to the Caldor Fire. I know that everyone whose lives he touched will miss him dearly. God bless this hero who gave his life serving others.

September is Prostate Cancer Awareness Month. I’ve long supported and encouraged increased awareness of this disease and the importance of early detection and treatment.

The American Cancer Society estimates that nearly 26,000 men in California will be diagnosed with prostate cancer this year. Fortunately, most cases are caught early and survival rates are high. Prostate Cancer Awareness Month is a good time for men to talk to their doctor so they can make informed decisions about maintaining the health of their prostate.

For more information and resources, visit the California Prostate Cancer Coalition.

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.

Monthly Board Meeting: October 19-21, 2021 via Teleconference