San Diego officials advocate for reforms in property appeal process

The California Board of Equalization (BOE) convened on April 30, 2025, to address pressing issues surrounding the assessment appeals process, particularly concerning excessive premature filings and the administrative burdens they create. The meeting highlighted the need for reforms aimed at improving efficiency and fairness in handling appeals.

One of the primary concerns raised was the significant number of premature filings, especially from large firms that submit appeals in bulk without adequate justification. These filings often lead to withdrawals, wasting valuable hearing time and contributing to backlogs that delay legitimate cases. To mitigate this issue, it was suggested that professional filers be required to submit a brief statement outlining the basis of their appeal, along with an affirmation of good faith. This requirement aims to reduce speculative filings and streamline the review process.

Additionally, the board discussed the high volume of postponement requests, which frequently exceed the two allowed by right. Many of these requests stem from appeals filed before a clear basis for proceeding has been established. This practice not only clogs hearing calendars but also complicates scheduling for clerks, ultimately delaying hearings for taxpayers ready to resolve their cases. The board was urged to establish clear standards for what constitutes good cause for postponements, promoting accountability and efficiency.

Training and support for appeals board members were also emphasized, particularly in areas such as valuation techniques for business and personal property. The need for enhanced taxpayer education materials was highlighted, as current resources are often too technical or difficult to understand, especially for applicants with limited English proficiency. Clear, multilingual materials could significantly improve the application process and reduce errors.

The discussion also touched on the challenges of using Los Angeles County as a model for statewide implementation of reforms. While LA County processes a high volume of appeals with a large dedicated staff, other counties, such as San Diego, operate on a much smaller scale. The board was cautioned against recommending reforms that may not be feasible for medium and small counties, which often lack the necessary resources.

In conclusion, the BOE meeting underscored the importance of addressing the administrative challenges within the appeals process. By implementing clearer guidelines, enhancing training, and improving taxpayer resources, the board aims to create a more efficient and equitable system for all California taxpayers. The board's commitment to these reforms reflects a proactive approach to improving the assessment appeals process moving forward.