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Taxpayer Rights Advocate releases annual report; TRA cites parent‑child exclusions and disaster relief as leading issues
Summary
The Board’s Taxpayer Rights Advocate office reported 329 cases completed in fiscal year 2023–24 and said exclusions from reassessment (parent‑child transfers and base‑year transfers for seniors) were the largest topic group; the TRA also published a disaster-relief information guide.
Lisa Thompson, chief of the Taxpayer Rights Advocate (TRA) office at the BOE, presented the TRA’s 2023–24 annual report to the board on Feb. 19 and highlighted case work, new outreach materials and several examples of taxpayer assistance.
Key figures and findings
- The TRA completed 329 cases in fiscal year 2023–24. The distribution of completed cases by equalization district: District 1 — 27%; District 2 — 30.2%; District 3 — 20%; District 4 — 20.1%.
- By case type, 70.5% of matters fell into valuation categories (change in ownership, decline in value, new construction, exclusions and exemptions) and 25% were administrative matters (delinquencies, refunds, penalties and billing questions).
- The largest single topic area was exclusions from reassessment (35% of valuation cases), including parent‑child exclusions and base‑year transfers for persons 55+ under Proposition 19.
Examples and outreach
Thompson cited examples where TRA intervention changed outcomes for taxpayers: one parent‑child exclusion case where the TRA guided the taxpayer to prospective relief despite a late homeowner’s exemption filing; and a senior homeowner whose dwelling was damaged by electrical fire who qualified for a base‑year transfer once staff used the pre‑damage market value as the comparator in line with Property Tax Rule 462.54.
The TRA also produced new educational materials during the year, including an information guide on disaster relief covering multiple base‑year disaster provisions (RTC §§69, 69.3 and 69.6) and other guidance intended to help taxpayers file claims and understand different relief options. The report includes district-level breakout tables (new for 2023–24) that show topics by equalization district.
Why it matters: The TRA’s work both resolves individual taxpayer problems and surfaces recurring issues that can prompt policy or forms changes. The TRA said exclusions and senior base‑year transfers continue to be high-volume issues and that disaster-related claims will likely increase as wildfire and other disasters generate additional requests for relief.
(Quote excerpted from Lisa Thompson, TRA chief: “In fiscal year 'twenty three-'twenty 4, our office completed work on 3 29 cases. ... The largest percentage of completed cases involved exclusions from reassessment at 35%.”)
