Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Hearing officer upholds partial reassessment after transfer into living trust
Summary
A Ventura County appeals hearing upheld a partial reassessment after a recorded deed transferred minority interests into a trust on Feb. 22, 2022. The hearing officer found the assessor met the statutory definition of a change in ownership and denied the applicant's request to overturn the reassessment.
A Ventura County hearing officer on Feb. 23, 2026, upheld a partial reassessment after a recorded deed conveyed minority interests in a home into a living trust, finding the assessor met the statutory elements of a change in ownership.
Hearing Officer Cohen said the transfer recorded Feb. 22, 2022, satisfied Revenue and Taxation Code section 60 because two co‑owners “fully divested themselves of their ownership interest,” and the assessor correctly limited reassessment to the percentage interest that changed hands. The assessor asked the board to…
Already have an account? Log in
Subscribe to keep reading
Unlock the rest of this article — and every article on Citizen Portal.
- Unlimited articles
- AI-powered breakdowns of topics, speakers, decisions, and budgets
- Instant alerts when your location has a new meeting
- Follow topics and more locations
- 1,000 AI Insights / month, plus AI Chat

