[{"_1":2,"_124":-5,"_125":-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",[32,76,88,100,112],{"_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",6255223,"mediaKeyId","3166981-c09d8509cc5ecb588e56ce51e87916d8","parentId",3166981,"title","BOE publishes FY 2023–24 annual report; staff outline training, audits and program metrics","audioSeconds",965,"startMs",6780000,"endMs",7745000,"viewUrl","/Search/View?dp=1&key=3166981-c09d8509cc5ecb588e56ce51e87916d8&start=6780&end=7745","thumbnailUrl","https://assets.pipeline.soar.com/3166981-c09d8509cc5ecb588e56ce51e87916d8/thumbnail_6780000.jpg","articleUrl","/articles/6255223/California/BOE-publishes-FY-202324-annual-report-staff-outline-training-audits-and-program-metrics","mediaUrl","https://secure.pipeline.soar.com/6255223-51cfb2f6639f1f6b5835ca305ca97bcc/orig.mp4?Expires=1771024011&Signature=bnibl0cs0SY6VPVIHnhDFVNwS6WlgMtvYVdGHfoNyne9UofJ72jTAPRXLcgHonX2~Lpo4XBKLDKEgHuMb9fzGBO1qGzAPAQwunBK3f~i~MP5kAS3NYxm4JfgCxSAx9mfPt4yIzZZX9SfO9dPrVq27FpZZ4aTFGQsch~8psTPOJWKk2K~s86o6DXNfPj8xQHE9C5U00APUDV~EXoSXq7HTX~1LMhu80w6-okw2h20HrGtSIG7gL3vaegXQyxG3pZhQkOaM5S67SVvqn5hmxKGNsckrglnYeHyKQK87txcaqP7-vK4Kmw2~XzD5goAK56q~MPJ0P8nRn2UorxKySg8Ew__&Key-Pair-Id=KUT5TJCACFTXG","author","Board of Equalization","date","2025-05-01T12:25:53.79Z","article","The Board's executive director presented the Board of Equalization’s fiscal year 2023–24 annual report at the April 20 meeting and summarized agency program highlights, state and county assessed value trends, and outreach and training activity.

Executive Director Yvette Stowers said the agency’s annual report (available on the BOE website and the open data portal) compiles assessed‑value data, assessment practice surveys, Welfare Exemption clearances, the Legal Entity Ownership Program (LEOP) outcomes, and BOE contributions to state and local government revenue oversight. Stowers highlighted the following figures cited in the presentation: the total net assessed value (net of exemptions) reported for fiscal year 2023–24 and the continuing year‑over‑year assessed‑value growth; a statewide map of county net assessed values and average tax rates; and the distribution of property tax dollars with approximately 54¢ of each property tax dollar supporting public schools (figures presented in the slideshow were expressed in the meeting transcript as large numeric totals and proportions reported by staff).

Stowers reviewed BOE accomplishments: 10 assessment practice surveys and compliance audits issued, 57 advisory letters to county assessors, three assessor handbook updates and 24 amended prescribed property tax forms. The agency also trained approximately 2,252 students through 35 BOE‑hosted courses and updated certification programs; the report listed permanent and advanced appraisal certifications granted during the fiscal year and certification and continuing education activity for county assessor staff. The annual report also summarized BOE work on state assessed properties, PRC valuations and revenue allocations that support school and local revenues.

Division chiefs provided related quarterly updates: the County Assessed Properties Chief summarized letters to assessors and the agency’s training program; Assessment Practices Survey staff summarized recently published county audit reports (Colusa, Fresno, Lassen, Butte) and said no “significant assessment problems” were identified in those reports; the State Assessed Properties Division reported that work on unitary property filings and private railroad car valuations was in progress.

Board members praised the report’s clarity and graphics and requested expanded data elements for follow‑up; staff said the full report and data sets are available on the BOE website and open data portal.

Ending — The Board recessed for a break following the report; staff said copies of the report were distributed to Board members and the document will remain available online for stakeholders.","mediaType","Video","parentTitle","April 29, 2025 BOE Board Meeting","oneSentenceSummary","Executive Director Yvette Stowers presented the Board's fiscal year 2023–24 annual report, highlighting assessed value growth, distribution of property tax dollars to schools and local governments, training and certification activity, and assessment practice audits.","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},6255228,"Board abates penalty on AT&T escape assessment after staff review",334,9972000,10306000,"/Search/View?dp=1&key=3166981-c09d8509cc5ecb588e56ce51e87916d8&start=9972&end=10306","https://assets.pipeline.soar.com/3166981-c09d8509cc5ecb588e56ce51e87916d8/thumbnail_9972000.jpg","/articles/6255228/California/Board-abates-penalty-on-ATT-escape-assessment-after-staff-review","https://secure.pipeline.soar.com/6255228-baf288b37fd32692b8dfd188a33eac13/orig.mp4?Expires=1771024011&Signature=PqvFDFmFqAkFYksTDA4zfEPHSM21GAxtxWG7xVV2eXcqTARBJwW4-PMNW0Fxei-rwIPqq1GGKHDxnCh5GCI3RTM6n-O0~kxSyBk~qStszldPDdMfX4FZf70GZQMtblzI8FB-FoR32KgSxWWb2dj76LU-GMDW8BG4-wF9Yt0XCm957EZTtJk21gDQRY2qJeSyMNsOOylDwiDyH9Wp4TdOjRMJ5zhQtnm6H4YkplV4aMeeLXkoF6RXZitPEIXChKXzsMNqoAlHE6PoO7lcXGhetpXWAQE-NoBosATTGQdIKQCJ3lwzoPgAOfHUr0SZ-flKkQMfxyYvgpjrXY98WEONYQ__&Key-Pair-Id=KUT5TJCACFTXG","The Board of Equalization on April 20 granted a petition to abate a penalty applied to a 2024 escape assessment for AT&T Mobility LLC after staff concluded the company cooperated during the audit and petition process.

Jack McCool, Chief of the State Assessed Properties Division, told the Board the petition requested abatement of a statutorily applied penalty tied to an escape assessment adopted earlier in the year. McCool said that State Assessed Properties Division staff had met with the assessee, received requested information, and had no objection to the requested abatement.

A motion to abate the penalty carried unanimously. Member Larry Schaeffer moved the measure and Vice Chair Sherry Lieber seconded. Ms. Cicchetti called the roll and each member present voted aye, including Controller Cohen who participated remotely. The Board instructed staff to implement the abatement as recommended in the staff report.

Ending — The action was recorded as a formal abatement of the penalty; staff will finalize the implementing paperwork.","The Board unanimously granted a petition to abate a penalty applied to a 2024 escape assessment for AT&T Mobility, following staff recommendation that the company had cooperated and penalty relief was appropriate.",{"_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},6255233,"Experts tell BOE that California’s property tax structure contributes to housing unaffordability and inequity",2549,12351000,14900000,"/Search/View?dp=1&key=3166981-c09d8509cc5ecb588e56ce51e87916d8&start=12351&end=14900","https://assets.pipeline.soar.com/3166981-c09d8509cc5ecb588e56ce51e87916d8/thumbnail_12351000.jpg","/articles/6255233/California/Experts-tell-BOE-that-Californias-property-tax-structure-contributes-to-housing-unaffordability-and-inequity","https://secure.pipeline.soar.com/6255233-8cce18690a478e323461a60ad7ae5d6b/orig.mp4?Expires=1771024011&Signature=iGDG6-MUkhth4VmA3Vh9KL-IEco3yAjIz1Ixf~fYfGnl4JSG0zGBw6dEnwrZ6hfY-WaSuimSVGtMRzne~ocQHivWsF3RNhSTyJ2fsTz8~IYHBBEU~cxBYyfMVR5LFy9w1Dxd1TNuqvoOA1jwlr3rsnapyC6dN9WaxM9UemHvTtF2i7BDW6iW~UZBeNnLO27NMKUU5TmkvccDKmFfzJJDwjGm6r07BzE365fiN-pVzP-lz~gkY9bxzqHcy-IPj55AKijbGn2lAfZkD2USHYeRda5dbwTGeKwzmjvHCJUneOvCO~8VIjv4cGgzNSby~Xy8td5lMA8c0VTwEMORKcF8ow__&Key-Pair-Id=KUT5TJCACFTXG","The Board of Equalization hosted a panel April 20 that examined how California’s property tax system intersects with poverty, housing shortages and economic mobility. Vice Chair Sherry Lieber convened the discussion and said the Board should be familiar with the broader fiscal context as it considers policy options related to property taxation.

Panelists included Lenny Goldberg, a longtime tax policy analyst and former California Tax Reform Association executive director; Professor Darien Shanske, a UC Davis law professor and state and local tax scholar; and Devin Gray, president of Ending Poverty in California (EPIC). Each described different consequences of California’s current property‑tax framework.

Goldberg framed the problem around land taxation: he argued that the current treatment of land under Proposition 13 encourages holding underutilized commercial parcels off the market, inflates land prices and raises barriers to housing development. He outlined a layered proposal that (1) reassesses commercial land values (a so‑called \"smart roll\" focused on land rather than improvements), (2) exempts new investment from annual reassessment, and (3) reconsiders cumulative change‑of‑ownership rules for business structures and publicly traded entities. Goldberg said those changes could free land for housing, create a more durable local revenue stream and provide funding for infrastructure tied to new development.

Professor Shanske explained historical and legal mechanics: he noted that Proposition 13's 1% cap and the AB 8 allocation formula frozen many local distributions in place, shifting revenue responsibility to the state and constraining local fiscal responses. Shanske recommended pairing market‑value assessment with targeted circuit breakers (state income‑tax credits or rebates tied to property tax burdens) to protect liquidity‑constrained homeowners while moving toward a more equitable tax base.

Devin Gray framed the discussion around poverty and mobility: EPIC’s fieldwork in more than 20 counties found strong local support for proposals that address commercial land or high‑value property tax relief, so long as reforms protect low‑income, long‑term homeowners from displacement. Gray said reliance on volatile income tax receipts leaves anti‑poverty programs vulnerable during downturns, and he urged the state to develop steady, predictable revenue streams that can fund housing and anti‑poverty programs.

Panelists disagreed on specifics but agreed on two practical points: (1) California’s tax system steers behavior (e.g., land banking and high developer exactions) and contributes to supply shortages that push housing costs up; and (2) reforms should pair revenue changes with explicit protections for low‑income or fixed‑income homeowners (circuit breakers, phased approaches, or transfer protections).

The Board did not act on legislation at the meeting; the session was presented as informational. Board members thanked the panelists and said the Board would use the testimony to inform future inquiries.

Ending — Panelists urged the Board to treat property tax reform as part of a larger strategy that includes infrastructure planning, clarified change‑of‑ownership rules and targeted protections for vulnerable homeowners.","An informational panel convened by Vice Chair Lieber explored how Proposition 13, land valuation, and assessment rules interact with housing affordability, local revenue stability and inequality. Experts urged consideration of land‑focused reforms and circuit breakers to protect vulnerable homeowners.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6255238,"Board schedules May 28 hearing on wildfire disaster relief and underinsurance",636,5836000,6472000,"/Search/View?dp=1&key=3166981-c09d8509cc5ecb588e56ce51e87916d8&start=5836&end=6472","https://assets.pipeline.soar.com/3166981-c09d8509cc5ecb588e56ce51e87916d8/thumbnail_5836000.jpg","/articles/6255238/California/Board-schedules-May-28-hearing-on-wildfire-disaster-relief-and-underinsurance","https://secure.pipeline.soar.com/6255238-9257967f145eeca4f5db096781c53db1/orig.mp4?Expires=1771024011&Signature=fFEa6qsM4Bnny41kUtgilLlkviUv3AL0FfjMKVTqE8uqNm2q40lJdWP6yWbkyXU5Z6Vw34vJEgQQbEnhoJv3-22d8sgvg59W6e-Mx7kLDcR~eLu9gON4iG4AxSrup74lbv4rKiXBenT6LWqmK1guBLJ~TUd-hBG0bjcnFQMqkCfj8vdTOLkX6gqK0eyrHLCN6BsarOStNHrmWKRmQ1kWI90wEtNjf12vspvPCIxtfPicH5G8jQY4DS1TAqgMCkzghsxqUbEy2VBBap0hJT-9SNvUl31dfnQPrfFHMckg6z8qeekVyUu2o0N1mahkcEh7S1q5jtLsTW5DbftP~t3ZJA__&Key-Pair-Id=KUT5TJCACFTXG","The Board of Equalization on April 20 approved a one‑hour informational hearing to be held at the board's May 28 meeting focused on wildfire disaster relief, recovery issues and the impact of insufficient replacement‑cost estimates used by insurers.

Vice Chair Sherry Lieber moved the hearing request, citing recent reporting that “flawed algorithms and processes put homeowners at risk of being underinsured” in wildfire‑affected areas. She said the Board should examine how algorithmic replacement‑cost models, contractor availability and supply constraints affect homeowners' ability to rebuild.

Board members discussed the likely scope of the hearing and whether one hour would be sufficient. Member Deborah Vasquez and others urged broad stakeholder participation, noting local assessor offices, county officials and affected residents would need to be part of the conversation. The executive director noted staff constraints on meeting length but agreed the Board could use the hour to begin the inquiry and gather witnesses and materials for a longer follow‑up.

Board members and staff flagged several areas for the hearing agenda: how replacement‑cost estimates are calculated; whether algorithmic models account for large‑scale rebuilding price pressures (labor and materials); the status of funds created or anticipated for wildfire relief (the session referenced a Department of Finance memo indicating $0 in a particular fund’s latest posting); and options to speed recovery—logistics, supply and workforce bottlenecks were repeatedly raised as practical barriers.

Vice Chair Lieber moved to hold the informational hearing on May 28; Member Vasquez seconded. The Board approved the one‑hour hearing by unanimous roll call vote. Staff said they will coordinate invited witnesses and report back with a hearing agenda and list of proposed presenters.

Ending — Members said they expect further hearings on wildfire issues and that the one‑hour session is intended to “kick off” a deeper inquiry into insurance practices and rebuilding capacity in disaster zones.","The Board approved a one‑hour informational hearing for its May 28 meeting to examine wildfire recovery, property replacement‑cost shortfalls and insurer underwriting models that may underinsure homeowners after catastrophic fires.",{"_33":113,"_35":36,"_37":38,"_39":114,"_41":115,"_43":116,"_45":117,"_47":118,"_49":119,"_51":120,"_53":121,"_55":56,"_57":58,"_59":122,"_61":62,"_63":64,"_65":123,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6255243,"Board adopts written guidelines for taking positions on legislation",2423,2442000,4865000,"/Search/View?dp=1&key=3166981-c09d8509cc5ecb588e56ce51e87916d8&start=2442&end=4865","https://assets.pipeline.soar.com/3166981-c09d8509cc5ecb588e56ce51e87916d8/thumbnail_2442000.jpg","/articles/6255243/California/Board-adopts-written-guidelines-for-taking-positions-on-legislation","https://secure.pipeline.soar.com/6255243-8115368c093892fc85d188ad16ca9a80/orig.mp4?Expires=1771024011&Signature=ia0MW4PQKNeWopcdYTXMTfGzAhJCVPlKq~idKPQRAXltGHzmXb~bl0OOW2uHEoYUacFdRy8z-3bM8MTBfYYxtGX~hXjZFGOG7qRo84DingIAP-d5PbXrK~wad2t9DUNKSskXeci39VW1F0MqglAu~pACSQdtHDZ3K-w-xRhCdDGaCnoNvc0sunUHTmf21YyJ0puiTwAEqyqB8tbwgX7TKktyADPfjAwHAmu1cBZbv4dpTQIdAiKxZWkNP5kgA9GlBBebBPX4nt96fMDKeiJHtzmrUMS~o190LggMQGqoPnFLDYl2qyPUqQXO1x1dWAboVF-Y3nj4w-tiDnkCA1S1UA__&Key-Pair-Id=KUT5TJCACFTXG","The Board of Equalization on April 20 unanimously approved a written change to its governance policy that requires a board member seeking Board support or opposition to a bill to submit a memorandum explaining how the measure relates to the BOE's jurisdiction, its policy purpose, fiscal and administrative impacts, and to include links to the bill text and any available analyses.

The change is intended to standardize how members bring legislative items to the Board. Vice Chair Sherry Lieber, who presented the proposal, said the memorandum will help the Board “assess whether a bill is germane to BOE’s mission” and reduce rushed or poorly documented requests. She also inserted a provision that “spot bills should not be included for board support or opposition.”

Board members said they sought a practical process that protects transparency while allowing timely response when disasters or other urgent events require state action. The policy requires members to submit requests to the chair through the executive director; the chair may place the item on an upcoming agenda. Member Larry Schaeffer seconded the motion and the Board approved the change by roll call vote with all members present voting aye.

Board counsel and the executive director clarified how the new rule interacts with staff duties: the Board may ask the executive director to track bills and notify members if a bill has been substantially amended, but individual members cannot direct analysts directly (members must route requests through the executive director to avoid running afoul of Government Code restrictions on board members directing staff). The Board also discussed creating a two‑member work group to study bills between meetings; Vice Chair Lieber said she supports agendizing such a work item but cautioned against work groups that reduce transparency.

The adopted text (placed as a legislative subsection of the governance policy) establishes the memorandum requirements, retains a prohibition on spot bills, and removes a proposed per‑member numeric limit on the number of bills a member may bring to a meeting. The policy change takes effect immediately; the executive director will update the online governance document at a later date.

Members and executive staff said the written standard should make it easier for the Board to make informed decisions and to ensure legal compliance and fiscal awareness when the Board’s name is used on letters of support or opposition.

The Board voted to approve the change; the motion passed by unanimous roll call vote.

Ending — The Board directed staff to place a placeholder on the June agenda to consider forming a legislative work group and to circulate the revised governance text electronically after the meeting.","The California State Board of Equalization voted unanimously April 20 to adopt written governance guidelines requiring members to submit a memorandum when requesting board support or opposition to bills, to limit use of so‑called \"spot bills,\" and to route requests through the executive director.","actionData","errors"]

Article not found

BOE publishes FY 2023–24 annual report; staff outline training, audits and program metrics

Board abates penalty on AT&T escape assessment after staff review

Experts tell BOE that California’s property tax structure contributes to housing unaffordability and inequity

Board schedules May 28 hearing on wildfire disaster relief and underinsurance

Board adopts written guidelines for taking positions on legislation