Peoples Self Help Housing, a nonprofit affiliate and managing member for Peoples Place LP, asked the Ventura County Assessment Appeals Board No. 1 on Jan. 12 to abate a BOE 100B penalty imposed after a late filing of a change-in-ownership statement.

The assessor presented the statutory framework, citing California Revenue and Taxation Code provisions governing filings and penalties for late or missing Form 100B/BOE filings and noting the Board of Equalization reported a change in control date of May 20, 2022 and a Form 100B receipt date in March 2023. "The assessor imposed the penalty because the required statement was filed more than 90 days after the change in ownership," the assessors presenter summarized.

Griffin Moore, CFO for Peoples Self Help Housing, told the board the late filing was outside the nonprofits control because the change-in-control was effectuated by a limited partner and their counsel; the managing member was not the party handling the BOE filing and had no notice in time to comply. Moore described the property as deed-restricted low-income housing in Santa Paula and urged abatement on reasonable-cause grounds, noting the organizations mission and limited capacity to absorb the penalty.

Board members asked clarifying questions about the timing of the transfers, whether the property was later granted a welfare exemption (the assessor confirmed a 100% exemption effective Jan. 1, 2023), and how the 10% penalty is calculated. The legal standard for abatement requires a showing that the late filing was due to "reasonable cause and circumstances beyond the assessees control" and that ordinary care was exercised in the absence of willful neglect.

The board took the submission under advisement and indicated it would deliberate in closed session. The auditor-controller will calculate any penalty amount if the board declines abatement; if the board finds good cause, the penalty would be abated and the applicant relieved of that charge.

Why it matters: The case concerns compliance with reporting requirements for limited-partnership ownership changes and the discretionary abatement standard that can mitigate penalties when a taxpayer demonstrates reasonable cause. The propertys role as affordable housing and the managing nonprofits limited control over the alleged triggering transaction were central to the applicants case.