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Assessment Appeals Board hears two BOE-100B penalty-abatement requests after late filings
Summary
Ventura County's Assessment Appeals Board on Oct. 20, 2025 heard testimony in two related penalty‑abatement appeals arising from late filings of BOE‑100B change‑in‑control statements for properties that the Board of Equalization flagged after a Sept. 15, 2021 event.
Ventura County's Assessment Appeals Board on Oct. 20, 2025 heard testimony in two related penalty‑abatement appeals arising from late filings of BOE‑100B change‑in‑control statements for properties that the Board of Equalization flagged after a Sept. 15, 2021 event.
The appeals — filed as 2411715 (855 Buena Vista Street Apartments LLC) and 2411716–2411719 (Herhansko Ltd./related APNs) — asked the board to abate penalties the assessor imposed after the BOE reported the county that required statements were filed after the statutory filing window.
Why it matters: Revenue and Taxation Code penalties tied to late BOE‑100B filings can add a surcharge equal to a percentage of the tax on the newly established base‑year value; applicants contend the transfers were interspousal and therefore not subject to…
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