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 change‑of‑ownership assessment, or else that reasonable cause exists to abate any penalty.

Assessor's case: Rebecca Russell of the Ventura County Assessor’s Office told the board the BOE's legal‑entity ownership program report listed a change in control on Sept. 15, 2021 and that the required statements were filed more than 90 days later. The assessor’s exhibit package included the BOE report and the assessor’s implementation of the BOE direction. Russell summarized the legal framework cited by staff and noted the BOE report dates the assessor relied upon for applying the statutory penalty.

Applicant's case: Brett Carter, representing the taxpayer, said the transfers at issue were between spouses and therefore excluded from accumulation under the assessor's cited regulation. Carter said his office had filed the BOE‑100B “out of an abundance of caution” and that a mailing intended to meet the deadline was returned and then promptly resubmitted. Carter argued the interspousal transfer exclusion in 18 CCR 462.18(d)(2) applies and that, even if the BOE filing was late, the taxpayer exercised ordinary care and reasonable cause for abatement.

The hearing record shows the assessor maintained that submission of the BOE‑100B is the means by which the BOE determines whether an event is reassessable. The applicant submitted the decedent's death certificate, cover letters and tracking/priority‑mail receipts showing a December mailing and a later resubmission; the assessor submitted the BOE report and related correspondence.

What was not decided: The board took the evidence and statements under advisement; no final abatement ruling was made on the record at the Oct. 20 meeting. The board indicated it would deliberate and issue a written decision later; parties were told to check with the clerk for the decision timing.

Authorities cited at hearing (as read into the record): California Revenue and Taxation Code sections 480.1, 482(b) (as cited by assessor), and the abatement provision referenced in the record (section cited in hearing material), and California Code of Regulations 18 CCR 462.18(d)(2) (interspousal transfer exclusion). The BOE form at issue is the BOE‑100B (Statement of Change in Control and Ownership of Legal Entities).

What's next: The board will issue a written disposition after deliberation. Both parties presented documentary exhibits that the board said it would consider in reaching a decision.