[{"_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",5982415,"mediaKeyId","5798418-e30f8babf6fc5d957278abb92af6c56f","parentId",5798418,"title","Taxpayer Rights Advocate reports July–August caseloads, issues guidance on nonprofit exemptions","audioSeconds",194,"startMs",3544000,"endMs",3738000,"viewUrl","/Search/View?dp=1&key=5798418-e30f8babf6fc5d957278abb92af6c56f&start=3544&end=3738","thumbnailUrl","https://assets.pipeline.soar.com/5798418-e30f8babf6fc5d957278abb92af6c56f/thumbnail_3544000.jpg","articleUrl","/articles/5982415/California/Taxpayer-Rights-Advocate-reports-JulyAugust-caseloads-issues-guidance-on-nonprofit-exemptions","mediaUrl","https://secure.pipeline.soar.com/5982415-cdddc632f87c3cbad60682813e9f43a7/orig.mp4?Expires=1774820084&Signature=G9DsAkqXCkxC5degIPEQfnYyBGwYSdZHsuNGloGVT6-bYqxEcn-fJECOSc~bmaqZy2HLh6OImC~zf4mDTufpoR3wrVWIkBkjAlPFWZwC3ivD5EPu5-54sYuZprq1X52KqeJKBdsBw4j-3vmrhB9TQmmWmFKgjZ9aRHUlj0ZnWfL4ZW2T7gcVr5JeHxZGJHUaVs91rCGHqiW7slUS0lvKpavM-BO4eggtPvU56Fv1MC-G-j60t2IICoF73-RrWa4ulG7sA5NSwgQaEn1UMJghCzQrdr3orJaYjAThgSyJTEAyH97hLrnq2Te8VL4zusrHul8xV2QyXB6pupx-4-jSgw__&Key-Pair-Id=KUT5TJCACFTXG","author","Board of Equalization","date","2025-09-16T21:51:59Z","article","Lisa Thompson, Chief of the Taxpayer Rights Advocate office, briefed the Board of Equalization on Sept. 16 about recent casework and outreach, reporting completed case counts for July and August and announcing a new information sheet on nonprofit property‑tax exemptions.

“For the month of July our office completed 43 cases, of which 35 were in the valuation category,” Thompson said. She told the board that exclusions from reassessment (parent‑to‑child transfers and base‑year transfers for seniors and disabled persons) and change‑in‑ownership issues were the most frequent valuation topics that month. In August the office completed 27 cases, again with exclusions as the largest valuation category.

The TRA office also reported follow‑up after the board’s taxpayer‑bill‑of‑rights hearing: staff sent written commenters links to the webcast segment where their remarks were read and provided targeted explanations about constitutional limits on property‑tax rates and the mechanics of Proposition 8 decline‑in‑value reviews and Proposition 19 base‑year transfers.

New guidance: Thompson said the TRA published an information sheet on nonprofit organization exemptions (religious/church exemption and the welfare exemption) and that the paper explains application deadlines, the role of the Board of Equalization in issuing certificates of clearance (OCC/SCC) and the interaction between the BOE and county assessor offices for welfare exemptions on low‑income rental housing. An LTA will notify assessors and stakeholders that the sheet is posted.

Why it matters: The TRA’s caseload reflects common taxpayer pain points — reassessment exclusions, change‑of‑ownership determinations and penalty requests — and the new nonprofit guidance is intended to reduce confusion about filings, the OCC/SCC processes and annual requirements for welfare exemptions.

Ending: Thompson asked taxpayers and stakeholder groups to use posted resources and directed counties to the information sheet; the board took no formal action. The TRA office said it will continue outreach and publish LTAs where county practice requires clarification.

Attribution: Quotations and attributions in this article are from Lisa Thompson during the BOE meeting.","mediaType","Video","parentTitle","September 16, 2025 BOE Board Meeting","oneSentenceSummary","The Taxpayer Rights Advocate reported two months of casework to the board, with the bulk concerning valuation questions (exclusions, change in ownership) and released a new information sheet on nonprofit exemptions and welfare exemption procedures.","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},5982420,"Board staff: multiple property‑tax disaster relief bills and related measures headed to governor",169,7328000,7497000,"/Search/View?dp=1&key=5798418-e30f8babf6fc5d957278abb92af6c56f&start=7328&end=7497","https://assets.pipeline.soar.com/5798418-e30f8babf6fc5d957278abb92af6c56f/thumbnail_7328000.jpg","/articles/5982420/California/Board-staff-multiple-propertytax-disaster-relief-bills-and-related-measures-headed-to-governor","https://secure.pipeline.soar.com/5982420-22b132d257071175104884df29878437/orig.mp4?Expires=1774820084&Signature=f9yA7-2OODHFGOCBI25oHP4uu-daq53q-BbzFrq7Tbq25IOUp4s1sVre8jR30qWaoJ4vpAdjlBGepk0BPnVf4t0W9FZAKzFuIe0Sasmm0v7~db3bRUrxaaewHx2PQ~ewienE2I6g4~8wqmPogGc85ZX03PFDsiWGqzq0y-Iac-B18zr3Viw3nCAhd7tJghaXkKImnTjvZg4ZFMcl8nu5uOPjd2neQc4p1ghaE0GA-XtzAwi6xtnOtg1msr5va04Kf4CJRzWOVcT1-JlSR3c8mpTZ~njYyrcmRLuZ7QbhkMplsZpVEp6j21ad2UOfTV-ibVLmTLIQa~spHPLeA~whpQ__&Key-Pair-Id=KUT5TJCACFTXG","Ted Angelo, legislative director and chief of the Legislative Research and Statistics Division, briefed the Board of Equalization on Sept. 16 about several bills affecting property‑tax administration that passed the Legislature and were headed to the governor.

“Seven of the key bills that affect BOE passed and are headed to the governor,” Angelo told board members, and he summarized measures legislators passed this session that address wildfire damage, reassessment timeframes and other property‑tax technical fixes.

Why it matters: Several bills respond directly to property losses and valuation disruptions tied to wildfires, underground fires and other disasters. Changes include expanded deadlines for claim filings, retroactive reassessment authority for damage periods and clarifications intended to remove ambiguity in assessing damaged properties. Those statutory changes affect county assessors’ procedures and, in some cases, the BOE’s oversight responsibilities.

Key bills and effects described at the hearing
- AB 245 (Gibson): Extends base‑year transfer rules for fire victims and clarifies that assessors may account for damage occurring on an earlier date; gives additional time beyond existing rules for victims who cannot rebuild within statutory windows.
- SB 293 (Perez): Extends the time frame for eligible taxpayers to timely file for unrecorded changes in ownership that stem from disaster impacts from six months to three years, allowing more time to capture affected transfers.
- SB 663 (Allen/McNerney/Perez): Packages technical fixes including clarifications to AB 245’s reassessment and property‑exemption provisions; also addresses treatment of exempt properties after transfers.
- AB 985 (Chiquita Canyon item): Directs reassessment for properties affected by the Chiquita Canyon landfill/underground fire and allows assessors to address decreased values tied to that event, with retroactive application discussed in committee testimony.
- SB 710 (solar exclusions): The session extended some solar‑related exclusions but removed a costly proposed expansion of a new solar exclusion; some solar exemption language will sunset in 2027 unless further action is taken.
- SB 254 / related energy package: Late‑session energy legislation could affect utility wildfire funds and related governance; Angelo said staff would monitor potential administrative impacts for BOE divisions.
- SB 470 (Laird): Extended the Bagley‑Keene Open Meeting Act sunset date to Jan. 1, 2030.

Additional context: Angelo told the board that one tribal land bill (AB 1485, Native American land reacquisition) was in a concurrence stage late in session; staff said they would confirm final status. He also noted that the governor has until Oct. 13 to act on measures passed late in the session.

Discussion and next steps: Board members asked clarifying questions about AB 245 and AB 985 (Chiquita Canyon) and about whether previous attempts to address similar issues were vetoed. Angelo and counsel said the board’s staff would issue Letters to Assessors (LTAs) or other guidance where appropriate and recommended continued monitoring of bills that could change county assessor procedures. No BOE vote or formal action was taken.

This article is based on remarks by Ted Angelo to the Board of Equalization and references the bills he summarized to the board.","Legislative affairs staff told the Board of Equalization that several bills affecting property‑tax administration — including extensions for fire victim base‑year transfers and expanded filing windows for unrecorded ownership changes — cleared the legislature and were headed to the governor for action.",{"_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},5982425,"State education and San Diego Unified outline push for workforce housing on public land",836,2362000,3198000,"/Search/View?dp=1&key=5798418-e30f8babf6fc5d957278abb92af6c56f&start=2362&end=3198","https://assets.pipeline.soar.com/5798418-e30f8babf6fc5d957278abb92af6c56f/thumbnail_2362000.jpg","/articles/5982425/California/State-education-and-San-Diego-Unified-outline-push-for-workforce-housing-on-public-land","https://secure.pipeline.soar.com/5982425-90f5035473aa531dc51c450d52ade299/orig.mp4?Expires=1774820084&Signature=eVJPQFB~FiKsRnDYtS6Ij~5MF2D-lALqavEOMQfkgKKCe5WM8Mi6hWY9qqcZBVADQLbvrV1IiAqAhuNARiz-uDdTXXcLwPiSv78Zx3Mh~z0gienZ2V4Hiko1Hq77afL5q9lUQw46BvWySB6e3kYtMEtKASoJKN-qaGEi36nWEtrldFIBWBZHrCviHl0vwb8xDQ9jislCoORreoF4j31cU6NhuvSw~JY9QxjtTMgAi2biike5bKdQEFalpSRVDNRqrjXfj7CnftyuMO4UC6VJh9rxF3HVbN5uh7Yvi6fo0tbj2ML7tAEncfSwGvE8GLuQtq0n4SUoukW4ZV41U3hgxg__&Key-Pair-Id=KUT5TJCACFTXG","California Department of Education officials and San Diego Unified representatives told the State Board of Equalization on Sept. 16 that school districts statewide control land that could be developed into workforce housing for educators and other public employees, but that a lack of upfront predevelopment funding and gap financing has limited projects to date.

“School districts up and down the state own about 75,000 acres of land that could be developed into housing,” said Richard Barrera, Deputy State Superintendent, California Department of Education, during an informational hearing. He cited research showing that at a moderate density — roughly 30 units per acre — that land could theoretically support roughly 2.3 million housing units.

The board heard that districts have several tools and advantages, including the ability of school and community college districts to pass general obligation bonds at a 55% voter threshold and to use district land through ground leases or public–private partnerships. But officials stressed that moving from interest to completed projects requires relatively small but critical predevelopment investments and targeted gap financing for “missing middle” households.

Why it matters: California school districts and other public agencies face chronic recruiting and retention problems when employees cannot live near their workplaces. Developing affordable workforce housing on publicly‑owned land could shorten commutes, stabilize staffing and attract employees, but doing so at scale requires policy changes, seed funding and financing products geared to employees who earn too much for traditional low‑income tax‑credit programs yet still cannot afford market housing.

Most important details
- Predevelopment gap: State and district speakers said many districts lack the $100,000–$200,000 needed to hire professional consultants, perform site analyses and issue requests for proposals. Assemblymember Moriscucci’s AB 1381 (as described in the hearing) was cited as a proposal to create a $20 million statewide predevelopment pool to accelerate district projects. Barrera said such a pool could lead to “tens of thousands of units” going to RFP in a few years if funded.
- Funding and policy levers: Districts can include housing in bond measures (San Diego’s Measure U allocated $206 million for teacher/employee housing) and pursue Low Income Housing Tax Credit (LIHTC) financing for lower‑income units, but LIHTC typically does not reach many certificated staff in the “missing middle.” Speakers named CalSTRS, philanthropy and unions as possible partners on early financing.
- San Diego examples: Lee Delgaroff, Senior Executive Director for Facilities Planning and Construction, San Diego Unified School District, described completed and planned projects. He said the district entered a 66‑year ground lease for a Scripps Mesa project with 264 units, 53 (20%) of which are set as affordable to district staff, and described a former Central Elementary School site planned for 270 units with a 30–100% Area Median Income (AMI) affordability band. Delgaroff gave a construction cost example of about $614,000 per unit for the Central project (including parking), noting that the district’s land lowers the capital stack compared with projects that must purchase land.
- Project design choices: San Diego emphasized family‑sized units (1–4 bedrooms), on‑site amenities (shared kitchens, child care, farmer’s market space) and joint‑occupancy schemes that colocate housing and school facilities; the developer agreed to renovate school buildings for the district at no cost in one model. Delgaroff said the district’s “North Star” is affordability; revenue generation is a secondary benefit.
- Regional / joint models: Speakers described joint public entities enabled by SB 440 (regional housing finance agencies) and similar statutes as a way for multiple public owners (school districts, community colleges, transit agencies, cities) to pool parcels and finance projects.

Discussion, direction and next steps
- Discussion only: The hearing was informational; the board did not take formal action on policy or funding. Board members pressed presenters on affordability bands, three‑bedroom/family unit counts, how to preserve public ownership and how to structure homeownership or shared‑equity opportunities. Presenters repeatedly distinguished between rental models (often financed by LIHTC) and ownership/shared‑equity models (community land trusts) as separate policy choices requiring different subsidies.
- Direction/assignments: No formal motions were made. Presenters asked the board to consider policy support for predevelopment funding, clarity on legal authority for districts to include housing in bond measures, and incentives for gap financing targeted at middle‑income employees.
- Unresolved needs: Multiple presenters said the missing link is gap financing for staff who earn too much for LIHTC but too little for market housing; also needed are consistent zoning/CEQA pathways in jurisdictions where upzoning is not available.

Ending: Board members thanked presenters and asked staff to track the policy proposals and pilot examples. Officials said they will continue coordination with unions, CalSTRS and philanthropy to assemble predevelopment capital while continuing to pursue bond and ground‑lease models at the district level.

Attribution: Quotations and attributions in this article come from witnesses who appeared at the BOE hearing and are listed below.","California Department of Education and San Diego Unified told the Board of Equalization that school districts own land that could be used for teacher and staff housing, but districts lack predevelopment capacity and gap financing; San Diego outlined existing projects and a goal to house 10% of employees.","actionData","errors"]

Article not found

Taxpayer Rights Advocate reports July–August caseloads, issues guidance on nonprofit exemptions

Board staff: multiple property‑tax disaster relief bills and related measures headed to governor

State education and San Diego Unified outline push for workforce housing on public land