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Assessment appeals board abates 10% penalty for Friedrich family after late BOE filing
Summary
The board voted 3–0 to abate a 10% penalty assessed under state rules after the applicant — represented by Patrick Loughman — said the late BOE‑100 filing followed the death of a majority partner and was not willful neglect.
The Ventura County Assessment Appeals Board No. 1 on Oct. 6 granted abatement of a 10% penalty tied to a late filing of a Board of Equalization Form 100 for the John and Barbara Friedrich Family Limited Partnership.
Applicant counsel Patrick Loughman asked the board to abate the penalty, saying the late filing stemmed from “the death of, a majority partner.” The assessor’s office presented the statutory framework requiring the BOE‑100 filing within 90 days of a change in ownership and explained how the penalty under Revenue and Taxation Code section 42(b) was assessed when the BOE received the form on Dec. 3, 2019, after a May 13, 2019 change-of-ownership determination.
Rebecca Russell of the assessor’s office explained the statutory test for abatement under Revenue and Taxation Code section 43(c)(1): the applicant must show the late filing was due to “reasonable cause and circumstances beyond the assessee’s control” and that the late filing was not the result of willful neglect. Loughman told the board his office handled the estate work and that the failure to file within 90 days was a calendaring/administrative miss rather than intentional evasion.
After hearing the assessor’s presentation and applicant comments the board deliberated in closed session and returned to rule in favor of the applicant. The clerk recorded the ruling as a 3–0 decision to abate the 10% penalty.
Outcome: penalty abated; applicant to receive confirmation of the board’s decision in writing when administrative processing is complete.
