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Ventura County hearing abates penalty for late legal-entity filing after applicant cites COVID-era delays
Summary
A Ventura County hearing officer ordered abatement of a penalty imposed for a late change-in-ownership statement after an applicant argued pandemic-related delays caused a two-week late filing. The assessor presented Board of Equalization reports showing the statements were filed after the 90-day deadline.
Hearing officer Sisk ordered abatement of a penalty imposed for late filing of a change-in-ownership statement after an applicant told the Ventura County hearing that the statement was filed about two weeks late during the COVID-19 pandemic.
The assessor's office, represented at the hearing by a staff presenter identified as Joseinja, told the hearing that California Revenue and Taxation Code requirements and a State Board of Equalization (BOE) legal-entity ownership report showed a change in control on April 20, 2022, and that the required BOE form was filed on Aug. 4, 2022—more than 90 days after the change. The assessor said the penalty applied under the Revenue and Taxation Code provision cited in the assessor's presentation.
The applicant's representative (identified in the record as Ward) said the office's pandemic-era operational delays made a two-week late filing “reasonable,” and pointed to executive orders and BOE guidance issued during the COVID-19 emergency that, in the applicant's view, supported discretionary relief from penalties.
After hearing presentations from the assessor and the applicant and asking clarifying questions about BOE guidance, the hearing officer granted abatement. The record shows assessor exhibits and the applicant's submitted materials were considered; no formal roll-call vote is recorded in the transcript.
The outcome relieves the applicant of the 10% penalty assessed for the late filing of the BOE-Legislative-entity change-in-ownership statement. The assessor noted the BOE report and Revenue and Taxation Code provisions during its presentation; the applicant emphasized pandemic-related staffing and mailing delays as the basis for good cause.
The hearing concluded with the officer's order abating the penalty and no further evidence requested.
Affected parties were advised to follow standard procedures for any subsequent administrative or refund requests with the county offices referenced during the hearing.
