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Taxpayer confused by supplemental bill after trust transfer; assessor offers year-by-year values and board continues appeal
Summary
Michelle Gutierrez told the board she was surprised by a supplemental tax bill after a transfer to an irrevocable trust; the assessor explained differences between Prop. 13 and Prop. 8 enrollments, offered a year-by-year spreadsheet, and the board continued the appeal to March 9, 2026.
Michelle Gutierrez appeared by Zoom to ask why her tax bill spiked after a transfer of ownership into an irrevocable trust. She said the transfer appeared to trigger a reassessment that increased annual taxes by roughly $3,900.
Assessor Joe Phillips told the board the interaction of Proposition 13 base-year values and…
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