[{"_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",5980033,"mediaKeyId","5798409-284a23964b8c63e1469156ea9cf9f9c7","parentId",5798409,"title","Board to study limits on off‑topic public comments after members object to unrelated submissions","audioSeconds",527,"startMs",3481000,"endMs",4008000,"viewUrl","/Search/View?dp=1&key=5798409-284a23964b8c63e1469156ea9cf9f9c7&start=3481&end=4008","thumbnailUrl","https://assets.pipeline.soar.com/5798409-284a23964b8c63e1469156ea9cf9f9c7/thumbnail_3481000.jpg","articleUrl","/articles/5980033/California/Board-to-study-limits-on-offtopic-public-comments-after-members-object-to-unrelated-submissions","mediaUrl","https://secure.pipeline.soar.com/5980033-6b86fb3b226d4fdad1cb021eeb4687cb/orig.mp4?Expires=1775242679&Signature=QlBLmeiqqK5BxEEuZUtFTjiHvmpjZqyLBeep5~7t8Kj~dK3UJszfUqCSeqp67W-dOPjmfW1uTRcdUyjPexJOTMQM8Bqqp0eT7KCojH-gwVmlAHwCQt2JHe9T6xXGxujRaGp7eucJUSiRuGtQU~kCsYpfxATZygtXbQDWDxRs0bJbezL6VGFpyKO8bnggJyIno3ATKgLmxvZ-J5WDFjh6rcjD~aSVGDtwvzj1kTIq0P68gENDAJqLCfykWNyWfr4zdiaryIgQwnH3dQfgO1f6EkvWUH78sW9k91gHf25tzbm9P9Ri~q~zrGueGR~X9De1QOV6vdUl8hIJmyllmFBNZQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Board of Equalization","date","2025-09-17T22:53:02Z","article","Member Schaeffer asked the State Board of Equalization on Sept. 16 to consider a screening process to prevent public comments unrelated to the board’s jurisdiction from being read into the record.

Schaeffer said some written comments submitted to the board addressed matters far outside BOE authority — for example, opposition to a Governor’s redistricting plan — and proposed giving the executive director, with counsel’s concurrence, authority to reject comments that are “totally outside the board.” He told members, “I would, suggest that we consider, giving, executive director along with the consent of the counsel of our good attorney, the jurisdiction to reject something that's totally relevant to our board.”

Chief Counsel Richard Moon responded that the item before the board was a public‑comment, none‑agenda period and that historically the board has read submissions on matters not on the agenda. Moon said, “We can, however, take a look as to sort of what the limits of limitations on that would be, and we would be happy to do that.” Executive Director Yvette Stowers advised Member Schaeffer to submit a short memo outlining the requested change; she said staff would place it on a future agenda as a board member matter and provide a timeline.

Board members discussed constraints of the Bagley‑Keene Open Meeting Act and the Brown Act (state open‑meetings law principles were referenced) and noted that a policy change would require an agendized discussion so the board could consider legal limits and public‑notice requirements.

The board did not adopt a new policy at the meeting. Instead, members directed staff to analyze the legal authorities and present the matter for formal consideration at a future meeting, with Member Schaeffer to prepare the initiating memo.","mediaType","Video","parentTitle","September 16, 2025 BOE Board Meeting - PM Session","oneSentenceSummary","A board member asked staff to research whether the board can screen or reject public comments that lack a nexus to BOE jurisdiction. Board counsel said the agency will review legal limits and Executive Director Stowers agreed to agendize the issue as a member matter.","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},5980039,"Taxpayer Rights Advocate reports case loads, offers guidance on disaster relief and releases nonprofit exemptions info sheet",701,463000,1164000,"/Search/View?dp=1&key=5798409-284a23964b8c63e1469156ea9cf9f9c7&start=463&end=1164","https://assets.pipeline.soar.com/5798409-284a23964b8c63e1469156ea9cf9f9c7/thumbnail_463000.jpg","/articles/5980039/California/Taxpayer-Rights-Advocate-reports-case-loads-offers-guidance-on-disaster-relief-and-releases-nonprofit-exemptions-info-sheet","https://secure.pipeline.soar.com/5980039-b98809e35d8ae567b8821ace7b5c1fd2/orig.mp4?Expires=1775242679&Signature=ixKiV1H6SSRPwaAcoGm~nc~2toZFTxky1-dmpjOYl6u7NPxEvzWP3Cp7Ebp-s3HPNZrkLKxoY6JRbWk3Yl7ZQL29Bh15Jlz6LxZ0O01Um0416PLZVX15EcoAjQt-kyJeryQJhcSXpbVH0KH0uYnUhACYW8goo39XILtIqGGZmajqEuav~K0YTJDADnQMrpdbh48lLs5CvLg8JwOUZv3vhzUOESrpiYHo5Cjp16MlPV89X1Zw~Cgev6njNeUFeGNYyNuzOEfMfu5KyLtcsp1tXEmYY0wljkiT32g9IRrFgESexqHmRImc1PVW6krZA4zkgqS1tQzAcNn5gykRo7asyw__&Key-Pair-Id=KUT5TJCACFTXG","Lisa Thompson, chief of the Taxpayer Rights Advocate (TRA) office, told the State Board of Equalization on Sept. 16 that her office completed 43 cases in July and 27 in August and outlined where most work is concentrated.

Thompson said completed July cases totaled 43, of which 35 were valuation cases; the largest valuation topic was exclusions from reassessment (12 cases), followed by change in ownership (8). She reported for July that of the 12 exclusion cases, 7 involved transfers between parents and children and 4 were base‑year transfer matters for seniors (and 1 for a disabled person). For July, the highest completed administrative topic was penalties/penalty cancellations (5 cases). For August, Thompson reported 27 completed cases, 21 valuation; exclusions were again the highest valuation topic (7 cases — 1 parent‑child transfer, 5 base‑year transfers for disabled persons, and 1 new‑construction disaster relief exclusion).

Thompson said TRA staff responded to questions raised at a recent Taxpayer Bill of Rights hearing, and that the office provided taxpayers links to webcasts and timestamps where their written comments were read. She described how TRA staff advised one taxpayer that changing the property tax rate for a limited group would require a constitutional amendment, citing that “the property tax rate was set by the constitution, at the 1% tax rate plus voter approved indebtedness.” She also described advising taxpayers about Proposition 8 decline‑in‑value reviews and the county assessor informal decline-in-value process and assessment‑appeal applications.

Thompson recounted advising a taxpayer who asked about Proposition 19 base‑year transfers and who had purchased and sold property before Proposition 19’s effective date; TRA staff explained how excess market value on a replacement property and later new construction can affect the transferred base. She said TRA analyzed that taxpayer’s scenario and explained the hypothetical tax difference under Proposition 19 rules.

On administrative guidance, Thompson announced a new TRA information sheet on nonprofit organization exemptions to be published in September and an LTA (Letter to Assessors) to follow. The sheet, she said, will describe the church, religious and welfare exemptions, application and annual filing deadlines, rules for the welfare exemption (co‑administered by the BOE and county assessors), and requirements for an organization to hold an OCC for some welfare exemptions and an SCC for limited partnerships seeking the exemption for low‑income rental housing.

Board members asked questions. Member Schaeffer asked whether the low number of decline‑in‑value cases in July and August indicated that county assessors (for example, in Los Angeles County after fires) had been proactive; Thompson said Los Angeles County had acted quickly to remove improvements from assessments and provide guidance to taxpayers, but emphasized that site or land value may remain and explain why some taxpayers saw only partial relief. Member Vasquez asked about the mix of exclusion claims and whether specific exclusions drove recent increases; Thompson said parent‑child exclusions and base‑year transfers (especially for seniors) remain common and that some taxpayers lose eligibility due to homeowner‑exemption timing requirements.

Thompson closed by saying the nonprofit information sheet “should be posted today or tomorrow” and that an LTA would notify assessors and interested parties.","The TRA office reported monthly case totals, explained common case types (reassessment exclusions, change in ownership, penalties), advised taxpayers on Proposition 8 and 19 processes after disasters, and said a new nonprofit exemption information sheet will be published in September.",{"_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},5980044,"BOE legislative director briefs board on disaster-relief and Chiquita Canyon bills headed to governor",731,1987000,2718000,"/Search/View?dp=1&key=5798409-284a23964b8c63e1469156ea9cf9f9c7&start=1987&end=2718","https://assets.pipeline.soar.com/5798409-284a23964b8c63e1469156ea9cf9f9c7/thumbnail_1987000.jpg","/articles/5980044/California/BOE-legislative-director-briefs-board-on-disaster-relief-and-Chiquita-Canyon-bills-headed-to-governor","https://secure.pipeline.soar.com/5980044-1629afe824cc396e34fc41f607d454be/orig.mp4?Expires=1775242679&Signature=LfifVQv6OH7PiO3i~oGJY0s0hZupNeCc~9bx2gAGLO0Og5Fwrfy0tlb2OSly1M-FrEc7q2zXkEYLrsO5etKjulA8M-8~A64q8gmmxbCebdo336ntd-JoAGV9SyBOZwolkkaht~m-FxkJHlEN1sYOt83EYoYBQ8M6IZ5ZUcOSJCkFns6ZLYD8AVM6ZILwiao3u4MosQt~Lx273Fr-92BbDlo42mfGJ5q4-qODyMQJED966YtHamt8TZM32cg-Y69y~svBUOuPALdd1F~7HVj6qcWt-TZcX~BZC62bi4SwCk5-ElwRRwKiOJGLeW8ilVXbW5V5LMVBcaYmkiAufKpZeA__&Key-Pair-Id=KUT5TJCACFTXG","The State Board of Equalization’s legislative director told members on Sept. 16 that several bills affecting property tax administration and disaster relief have passed the Legislature and are headed to the governor’s desk.

The legislative update focused on disaster-response measures that would extend or clarify existing reassessment and base-year transfer rules for victims of fires and similar events, and on AB 985, a bill aimed at allowing reassessments for declining values near the Chiquita Canyon landfill.

Ted Angelo, legislative director and chief of the Legislative Research and Statistics Division, told the board, “The governor will have until October 13 to act on any bill that makes it to his desk.” He said three principal disaster-relief measures — AB 245, SB 293 and SB 663 — are among the bills that advanced and are intended to give affected taxpayers additional time or clearer authority for property tax relief after disasters. AB 245 would extend the period for base-year transfer claims for fire victims; SB 293 would expand the time frame to file certain ownership-change claims; and SB 663 includes technical fixes and clarifications tied to those measures.

Angelo also briefed members on AB 985, a measure specific to the Chiquita Canyon landfill, saying it would allow assessors to pursue reassessments for declining value dating back to 2022 within a defined radius of the landfill if evidence shows property values declined because of the event. He summarized the bill as giving property owners near the landfill an opportunity to seek reassessment where a toxic or traumatic incident materially reduced market value.

The briefing noted other items of interest: AB 1485 would clarify tax treatment for Native American land reacquisitions intended to remain open space; SB 710 addresses solar-energy exclusions (with some costlier provisions removed late in session); and SB 254, part of an energy package, could affect wildfire‑fund statutes established after the 2019 utility‑related wildfire losses. Angelo told the board that the wildfire fund created after the 2019 fires was substantially drawn down by recent claims and that late-session action was seeking to address the fund’s sunset or extension.

Members asked clarifying questions. Member Vasquez requested more detail on AB 985’s retroactivity and scope; Angelo said AB 985 would allow reassessment back to 2022 and would be limited by geography and the statutory language included in the bill. Vice Chair Lieber raised a related concern about rising groundwater and other environmental events that can depress property values in ways similar to the landfill issue, and asked staff to monitor analogous developments.

Board counsel and staff said they would continue to track implementing guidance and any Letters to Assessors (LTAs) that the board’s legal and property-tax divisions publish to explain judicial decisions or statutory changes. Angelo said LTAs summarizing recent California Supreme Court decisions and other technical guidance were in preparation.

Members did not take formal action on the legislation during the meeting; staff were directed to continue monitoring developments and to provide further details as LTAs and administrative guidance are issued.","The board’s legislative director summarized a set of property-tax and disaster-relief bills that cleared the Legislature and are awaiting the governor’s action, including measures that extend base-year transfer relief for wildfire victims and a proposal allowing retroactive reassessments near the Chiquita Canyon landfill.","actionData","errors"]

Article not found

Board to study limits on off‑topic public comments after members object to unrelated submissions

Taxpayer Rights Advocate reports case loads, offers guidance on disaster relief and releases nonprofit exemptions info sheet

BOE legislative director briefs board on disaster-relief and Chiquita Canyon bills headed to governor