5900. This part shall be known and may be cited as "The Morgan
Property Taxpayers' Bill of Rights."
5901. The Legislature finds and declares as follows:
(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) 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) 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) 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.
5902. This part shall be administered by the board.
5903. "Advocate" as used in this part means the "Property Taxpayers'
Advocate" designated pursuant to Section 5904.
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) The distribution of information regarding property tax
assessment matters between and among the board, assessors, and
taxpayers.
(2) The prompt resolution of board, assessor, and taxpayer
inquiries, and taxpayer complaints and problems.
(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) Nothing in this part shall be construed to require the board
to reassign property tax program responsibilities within its existing
organizational structure.
5905. 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) 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) 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) Taxation of real and personal property in California.
(2) Property tax exemptions.
(3) Supplemental assessments.
(4) Escape assessments.
(5) Assessment procedures.
(6) Taxpayer obligations, responsibilities, and rights.
(7) Obligations, responsibilities, and rights of property tax
authorities, including, but not limited to, the board and assessors.
(8) Property tax appeal procedures.
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) Whether the forms and their instructions promote or discourage
taxpayer compliance.
(2) Whether the forms or questions therein are necessary and
germane to the assessment function.
(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) The adequacy and timeliness of board and assessor responses to
taxpayers' written complaints and requests for information.
(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) 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) 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) 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) 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.
5907. 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.
5908. 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.
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) 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) 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) 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.
5910. 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.
5911. It is the intent of the Legislature in enacting this part to
ensure that:
(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) 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.
5900. This part shall be known and may be cited as "The Morgan
Property Taxpayers' Bill of Rights."
5901. The Legislature finds and declares as follows:
(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) 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) 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) 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.
5902. This part shall be administered by the board.
5903. "Advocate" as used in this part means the "Property Taxpayers'
Advocate" designated pursuant to Section 5904.
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) The distribution of information regarding property tax
assessment matters between and among the board, assessors, and
taxpayers.
(2) The prompt resolution of board, assessor, and taxpayer
inquiries, and taxpayer complaints and problems.
(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) Nothing in this part shall be construed to require the board
to reassign property tax program responsibilities within its existing
organizational structure.
5905. 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) 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) 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) Taxation of real and personal property in California.
(2) Property tax exemptions.
(3) Supplemental assessments.
(4) Escape assessments.
(5) Assessment procedures.
(6) Taxpayer obligations, responsibilities, and rights.
(7) Obligations, responsibilities, and rights of property tax
authorities, including, but not limited to, the board and assessors.
(8) Property tax appeal procedures.
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) Whether the forms and their instructions promote or discourage
taxpayer compliance.
(2) Whether the forms or questions therein are necessary and
germane to the assessment function.
(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) The adequacy and timeliness of board and assessor responses to
taxpayers' written complaints and requests for information.
(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) 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) 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) 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) 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.
5907. 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.
5908. 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.
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) 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) 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) 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.
5910. 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.
5911. It is the intent of the Legislature in enacting this part to
ensure that:
(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) 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.
5900. This part shall be known and may be cited as "The Morgan
Property Taxpayers' Bill of Rights."
5901. The Legislature finds and declares as follows:
(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) 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) 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) 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.
5902. This part shall be administered by the board.
5903. "Advocate" as used in this part means the "Property Taxpayers'
Advocate" designated pursuant to Section 5904.
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) The distribution of information regarding property tax
assessment matters between and among the board, assessors, and
taxpayers.
(2) The prompt resolution of board, assessor, and taxpayer
inquiries, and taxpayer complaints and problems.
(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) Nothing in this part shall be construed to require the board
to reassign property tax program responsibilities within its existing
organizational structure.
5905. 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) 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) 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) Taxation of real and personal property in California.
(2) Property tax exemptions.
(3) Supplemental assessments.
(4) Escape assessments.
(5) Assessment procedures.
(6) Taxpayer obligations, responsibilities, and rights.
(7) Obligations, responsibilities, and rights of property tax
authorities, including, but not limited to, the board and assessors.
(8) Property tax appeal procedures.
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) Whether the forms and their instructions promote or discourage
taxpayer compliance.
(2) Whether the forms or questions therein are necessary and
germane to the assessment function.
(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) The adequacy and timeliness of board and assessor responses to
taxpayers' written complaints and requests for information.
(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) 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) 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) 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) 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.
5907. 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.
5908. 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.
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) 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) 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) 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.
5910. 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.
5911. It is the intent of the Legislature in enacting this part to
ensure that:
(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) 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.
