[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6374455,"mediaKeyId","2144641-5fcb53169297d0650b7241a99a3d5656","parentId",2144641,"title","Board approves concept of assessor/AAB work group and a poverty–property-tax informational hearing; staff to report back in February","audioSeconds",1534,"startMs",5264000,"endMs",6798000,"viewUrl","/Search/View?dp=1&key=2144641-5fcb53169297d0650b7241a99a3d5656&start=5264&end=6798","thumbnailUrl","https://assets.pipeline.soar.com/2144641-5fcb53169297d0650b7241a99a3d5656/thumbnail_5264000.jpg","articleUrl","/articles/6374455/California/Board-approves-concept-of-assessorAAB-work-group-and-a-povertyproperty-tax-informational-hearing-staff-to-report-back-in-February","mediaUrl","https://secure.pipeline.soar.com/6374455-cb7c38f5f9aef3ecea43f05c1e13ee58/orig.mp4?Expires=1771196357&Signature=ORCriSb3qTGQ2FdU~j1IDeZaDi4yX4-upim19bu-mD0hXvGS7e-zKKDr5DI7tcp6hze5SjYxjNcsoWOg8FHlVVwDuP9QuOnHpZwm3UMpDiciFFQLYHca-Lc-qvi~4KYOwhay9vNpG6QTc-C6sXWK5uINAXwGKzsBmQy0LuC0c62UHI1wI7~mmrBZFvha9jYmRcjDPsqPu526gY~InrBKjAfGVXq6DXBT1vkodTZX0ZO~uKNIv9M5kT-mAUSMwEZCYvVukKIkMYnCxmpxHUCxDscoku6sn606-DKLb3Ffkh1tbdmIVQag86Pj25YxJywNl7QMiSpJeQfwNwNc0cLCGw__&Key-Pair-Id=KUT5TJCACFTXG","author","Board of Equalization","date","2025-01-23T23:35:24Z","article","The Board of Equalization on Jan. 23 approved, in concept, a board work group to study county assessor and assessment-appeals issues and agreed to hold an informational hearing about how California’s property-tax system contributes to disproportionate economic impacts on low-income residents. The board directed staff to finish a survey of county offices and to return with planning details at the regular Feb. 19 meeting.

What the board authorized and why
- Work group concept: Member Vasquez proposed revisiting a 2024 proposal to form a work group to study county assessor and assessment appeals board (AAB) administrative issues. The board agreed that a group could gather stakeholder testimony, find facts about common administrative burdens, and prepare recommendations. The proposal calls for a brief February pre-planning item and a full-day work group meeting tentatively on April 30, 2025, if the board votes to proceed after reviewing survey results.
- Informational hearing on property-tax impacts and poverty: Vice Chair Lieber moved and the board approved the concept of an informational hearing on how California’s property-tax system affects concentrated poverty and economic mobility. The board asked staff to bring a proposed schedule and planning details back at the February meeting; Vice Chair Lieber and Member Vasquez said they would coordinate on timing that can accommodate wildfire recovery needs in Los Angeles.

Survey, timing and Bagley-Keene considerations
- Survey status: Executive Director Stowers said staff prepared a survey of county assessors, treasurers-tax collectors and clerks of the board but had delayed sending it to Los Angeles and Ventura assessors out of sensitivity to recovery. The board asked staff to send the survey to other counties and to present results in February. Member Lieber suggested the February pre-planning slot be used to review the survey results and to set the scope and time commitment for a work group or hearing.
- Open-meeting constraints: Chief Counsel Moon and other staff reminded members that if more than two board members attend an out-of-area informational hearing, Bagley-Keene Open Meeting rules apply and additional procedural requirements follow. The board discussed options: (a) hold the hearing with two members representing the board in the field and later agendize a separate February vote to approve a formal board informational hearing if members want full participation, or (b) schedule a second day in Sacramento tied to the Feb. 19 meeting to host witnesses and panelists with full board participation.

Legislative concepts discussed
- Member Vasquez presented several legislative priorities the board may consider tracking or supporting: incentives for developers to build small homes targeted to first-time buyers (possible CEQA/SEQUA exemptions and property-tax deferrals); restoring public accountability for taxpayer appeals (discussion only); tax incentives for hydrogen/clean-energy investments at ports (exclusion of taxable possessory interests for certain equipment); and wildfire-related property-tax relief measures (deadline extensions, assistance and insurance issues).

Next steps and deliverables
- Staff will send the county survey to the 58 counties (excluding immediate outreach to Los Angeles and Ventura until recovery allows), compile responses and present results at the Feb. 19 meeting.
- The board asked that any February pre-planning item include an estimate of time commitment (e.g., 30–90 minutes) and a proposed scope for any work group or hearing. The board will not form a full work group or take formal action to hold a Bagley-Keene-covered informational hearing until the February agenda is considered.

Ending: Members emphasized careful scheduling and respect for county workloads during disaster recovery while seeking to advance administrative reforms and an informational hearing about poverty and property taxes. Staff will return with the survey results and a recommended schedule next month.","mediaType","Video","parentTitle","January 23, 2025 BOE Board Meeting","oneSentenceSummary","The Board approved the concept of a work group and an informational hearing on the disproportionate impact of property-tax policy on low-income Californians, instructed staff to complete a county survey and to return with planning details at the Feb. 19 meeting, and discussed Bagley-Keene limits on out-of-area informational hearings.","taxTitle","Board of Equalization, Other State Agencies, Executive, California","taxId",16214,"location","California","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6374462,"Votes at a glance: Board of Equalization adopts audits, decisions and role-change corrections",241,3075000,3316000,"/Search/View?dp=1&key=2144641-5fcb53169297d0650b7241a99a3d5656&start=3075&end=3316","https://assets.pipeline.soar.com/2144641-5fcb53169297d0650b7241a99a3d5656/thumbnail_3075000.jpg","/articles/6374462/California/Votes-at-a-glance-Board-of-Equalization-adopts-audits-decisions-and-role-change-corrections","https://secure.pipeline.soar.com/6374462-0ae11f02bb9459bed69bd520fa71f6ca/orig.mp4?Expires=1771196357&Signature=FIu2DEXnFmxsBGLi4quqR5~f4P0u6XASK-GU2AICG84xOvzQzxoUUQZzmdS4s0VA51aoiT0dNp5uT0DlLHjQ3QGrkFo7GXpbwZjCaWjYdSrNjDZINWo~W7E2hCfDXACjWGu3ir5V6GGYdsGxRWoe-EMApk~5fjtXB6rAX4F6TVMUTLelJx8FPIsrTAKHdAUuOllcVkBBAWyAcQgeTNsaLQsh0MLdsarfoNe-mjOklaowhAV-2R8I8PbTzFh1gsrO3iePDy3yct9dz67Q-VP42SE1wdWUnsLY0TgFPn50SaGFw2eXddR7uOmoePdHthMyBcFrEA5aGqBNkbNfZ795EA__&Key-Pair-Id=KUT5TJCACFTXG","At its Jan. 23 meeting the California State Board of Equalization approved a set of administrative decisions and audits affecting state-assessed properties and property-tax administration. The board recorded unanimous votes on each item.

Summary of actions and outcomes
- Item 2 — Southern California Edison Co.: The board approved publication of a non-precedential written decision under Revenue and Taxation Code section 40 memorializing the board’s December 2024 unitary-value action. Motion to adopt staff recommendation was made by Member Vasquez and seconded by Vice Chair Lieber; roll call recorded all \"Ayes\" and the motion passed.

- Item 3 — CVIN LLC, Property Tax Appeal (nonappearance): Appeals attorney Sarah Wiltman presented a party agreement; the board adopted the parties’ agreement, negating the previously adopted escaped assessment from Jan. 23, 2024. Motion by Member Vasquez, second by Member Schaffer; roll call recorded all \"Ayes.\"

- Item 4 — Chevron USA Incorporated audit: Chief Jack McCool presented the state-assessed-property audit; the board adopted the audit (motion to adopt staff recommendation; second by Controller Cohen). Roll call: unanimous.

- Item 5 — Mariposa Energy, LLC audit: The board adopted a minor-adjustment audit for the Alameda County power plant (motion by Member Schaffer; second by Controller Cohen). Roll call: unanimous.

- Item 6 — AT&T Mobility, LLC audit: The board adopted the audit as presented (motion by Member Vasquez; second by Controller Cohen). Roll call: unanimous.

- Item 7 — Time Warner Cable Information Services, LLC audit: The board adopted the audit (motion by Member Vasquez; second by Controller Cohen). Roll call: unanimous.

- Item 8 — State assessed property roll change (correction under Rev. & Tax. Code §4876): The board adopted a role change to correct a late-reported lease cancellation that affected the 2024 roll; staff will notify the county and the county will handle refunds or revised bills. Motion by Member Vasquez; second by Controller Cohen. Roll call: unanimous.

- Consent items (9 & 10): Adoption of Dec. 17, 2024 meeting minutes and replacement of the December-adopted H2U Hubs summary with a corrected November 20, 2024 information-hearing summary. Motion by Member Vasquez; second by Vice Chair Lieber. Roll call: unanimous.

Why it matters: These votes complete the Board’s statutory oversight steps for state-assessed audits, formalize a Section 40 publication that meets transparency requirements for high-dollar cases, and correct roll data that can affect county billing and taxpayer refunds. The audits and roll actions also start statutory appeal windows for affected parties.

Roll-call practice: For the recorded items the clerk called each member by name. The transcript shows identical \"Aye\" votes from Chairman Gaines, Vice Chair Lieber, Member Vasquez, Member Schaffer and Controller Cohen for all recorded approvals.","At its Jan. 23 meeting the Board approved publication of a Section 40 written decision and adopted multiple state-assessed and county-assessed audits, a nonappearance settlement, and a state assessed roll correction. All recorded motions passed unanimously.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6374467,"Board of Equalization mobilizes property tax guidance and outreach after Southern California wildfires",11646,1318000,12964000,"/Search/View?dp=1&key=2144641-5fcb53169297d0650b7241a99a3d5656&start=1318&end=12964","https://assets.pipeline.soar.com/2144641-5fcb53169297d0650b7241a99a3d5656/thumbnail_1318000.jpg","/articles/6374467/California/Board-of-Equalization-mobilizes-property-tax-guidance-and-outreach-after-Southern-California-wildfires","https://secure.pipeline.soar.com/6374467-3f618ae5093e2a819b70ddd0e8aabe86/orig.mp4?Expires=1771196357&Signature=hp7F49eRS0gVtOc1tHnRljArPwTVwF8BRNBohxibqaUDAat3O~37J1NMwkkvd7qqNZkEeErofkpSQadeOK8DqcXBPmh9KD5d364jKp4yDfBbM-l3A8-kKZwuLIwzHvMl-kvtTTEJy310fsordR1KUtIVF1TQaYRyBCaf1PJFxG-mX-lYjjIb~DMhDt4bsURcUnM1TVaCmYMPKs0lwGIqv8yRkx9sXRWItSjgVSlrh5kErTjKk-IxLvD0RqBkLExypCU9ebJMyqzNwUbBRuAX9LebCGSnhemm~JMrRdwq19j7SrAsoLh0hyG55Bdr3DL714nVY2Z6LnmiYdcgAWo2RA__&Key-Pair-Id=KUT5TJCACFTXG","The California State Board of Equalization on Jan. 23 outlined how property owners affected by the recent Southern California wildfires can seek tax relief and described ongoing agency and intergovernmental steps to speed help to victims.

Controller Cohen, Vice Chair Lieber, Member Vasquez and other board members used opening remarks and the executive director's report to describe damage to neighborhoods and the scale of the disaster and to summarize statutory relief and agency outreach. Executive Director Stowers said BOE staff published a disaster-relief guide and web resources and has been coordinating with county assessors, other state agencies and federal partners to help property owners pursue reductions or postponements of property taxes.

Why it matters: property taxes affect local services and the cash flow of households and small businesses trying to rebuild. The board emphasized the need for fast, clear communications so owners can access temporary reductions or deferrals while they reconstruct or decide whether to rebuild.

Key details and deadlines
- Revenue and Taxation Code relief: Under the board’s summary of applicable law, property that meets the statutory definition of damage or destruction may qualify for relief when the loss in market value is at least $10,000. Approved claims may lead to temporary reductions in assessed value until a property is rebuilt.
- Filing window and timing: The BOE reminded property owners that most county ordinances require a claim be filed within 12 months of the damage date; staff noted possible proposals to extend filing windows to 24 months in some circumstances and that counties may adopt longer deadlines in local ordinance.
- Executive order: Governor Newsom issued an executive order extending state property-tax deadlines for victims in Los Angeles and Ventura counties until April 2026; the BOE said it is coordinating with counties and the Franchise Tax Board on implementation.
- Assessor discretion: Several board members and staff stressed that many county assessors (for example, Los Angeles County Assessor Jeff Prang, as noted by members) are taking proactive steps to identify and help affected owners and can in many cases initiate relief without a formal taxpayer application, though the BOE advised filing a claim to ensure current contact information and records.

What the board and staff are doing
- Public information: Executive Director Stowers said a BOE news release and an informational guide were posted to the agency website and distributed at disaster assistance centers; Member Vasquez brought printed guides to local assistance sites in Los Angeles.
- Interagency coordination: The BOE is speaking with the Governor’s office, county assessors, the Franchise Tax Board, FEMA and the Small Business Administration to clarify options for property tax reductions, payment postponements and other relief pathways.
- Taxpayer assistance: The Taxpayer Rights Advocate Office has issued educational materials and is handling an increased volume of casework. Lisa Thompson, Chief of the TRA Office, said the TRA completed roughly 380 cases in 2024 and is prepared to help affected taxpayers with valuation and administrative questions.

Board remarks
\"Our state is going to be in a busy rebuilding state,\" Controller Cohen said, calling the scene of the Palisades and Eaton fires \"heartbreaking\" and praising first responders and relief volunteers. Member Vasquez described intergenerational property losses along Sunset and said the board should consider deferrals \"for 2, 3 years\" in some cases as rebuilding stretches out. Vice Chair Lieber highlighted downstream effects on affordable housing and workers dependent on local economies.

Open questions and next steps
- Statutory fixes: Board members and staff indicated potential legislation could extend claim filing windows, clarify postponements of tax installments and create other targeted tax relief for wildfire victims. The BOE will flag legislative concepts to the Legislature and the Governor as proposals are formalized.
- Local implementation: While many affected counties have ordinances allowing assessors to initiate relief without a filed claim, the BOE asked property owners to file claims where possible so counties have reliable contact information.

Ending: The board said it will continue to publish updated guidance on the BOE website and to coordinate with county assessors, the Governor’s office and other agencies. The BOE reminded property owners in affected areas to check the agency’s disaster-relief page and the TRA information guide for details about eligibility and filing requirements.","At its Jan. 23 meeting, the Board of Equalization publicly summarized available property-tax disaster relief after sweeping Southern California wildfires, highlighted steps counties and the state are taking, and flagged possible legislative changes to ease recovery for homeowners and businesses.","actionData","errors"]

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Board approves concept of assessor/AAB work group and a poverty–property-tax informational hearing; staff to report back in February

Votes at a glance: Board of Equalization adopts audits, decisions and role-change corrections

Board of Equalization mobilizes property tax guidance and outreach after Southern California wildfires