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