BOE hearing spotlights appeals backlogs, refund delays, e-signature gaps and Proposition 19 confusion

The Board of Equalization on Aug. 20 held its annual taxpayer bill of rights hearing, where the Taxpayer Rights Advocate and multiple stakeholder groups described ongoing problems in property-tax administration — notably a high volume of valuation and administrative inquiries, delays in assessment appeals and refunds, inconsistent county practices on filing deadlines and a need for clearer electronic-signature and agent-authorization procedures.

Lisa Thompson, the agency’s Taxpayer Rights Advocate, opened the hearing with a review of the Taxpayer Rights Advocate (TRA) annual report for fiscal 2023–24 and the TRA office’s role in helping taxpayers and coordinating with county assessors and tax collectors. Thompson told the board the TRA office completed 329 cases in FY 23–24 and described how the office classifies and resolves cases by researching law and contacting local agencies to facilitate fair outcomes.

The TRA report showed 75% of the completed cases fell into valuation issues and 25% into administrative issues; the largest valuation topic was exclusions from reassessment (35%), followed by change in ownership (16%), and the top administrative topic was delinquent or defaulted taxes (30%). Thompson said the TRA produces plain-language information sheets and recently published a disaster-relief guide and an updated co-tenancy/exclusion sheet to help taxpayers navigate changes such as Proposition 19.

Jeff Prang, Los Angeles County assessor and…