California is one of the biggest American states out there. It has detailed property tax rules and regulations that every individual living there needs to follow. If you are eager to know about the California property tax assessment, then you are at the right place.

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The proper assessment of proper taxes is effectively done in California each year. BOE or Board of Equalization of the California State is mainly responsible for properly assessing different aspects of property taxes on certain utilities. This board is also likely to assess proper taxes on specific companies such as companies transmitting or selling electricity or gas or various telephone companies. They are to enable different counties to utilize the assessed values to systematically collect local property taxes. Such companies are generally referred to as state assesses. Their taxable properties are known to be state-assessed property.

BOE has the jurisdiction for assessing different state-assessed properties, including both non-unitary and unitary property. State assessee owns non-unitary properties, but it is not used in the primary function. On the other hand, unitary properties are generally used in the primary function of the state assessee.

The state assesses properties that are not generally subject to Proposition 13 to limit annual adjustments in the assessed value. It is assessed annually as compared according to its fair value. State Assessed Property Division of BOE is responsible for preparing the annual value recommendations for every state assessee. Such recommendations are to be used by 5 members elected board of BOE to adopt the annual state assessee tax roll.

Lien date 2020 of the state tax assessment used to assess the property tax for the 2020-2021 fiscal year. An elected board adopted it. The assessments are generally mailed by 1st June every fiscal year in the case of unitary property. In the case of non-unitary property, it is 31st July. The assessed amount is to be paid to the appropriate county. It can be paid in installments as per one’s preference and convenience.

If a state assessment disagrees with adopted property values, it may appeal assessment by properly filing a petition for reassessing. Such petitions may even review (a) the unitary or/and non-unitary property value and related penalty assessments. (b) Allocation of unity value of the unitary property among the counties. (c) Results of BOE audit resulting in the escape assessments.

Procedures to appeal for tax re-assessment

The same methods are known to be applied for both non-unitary and unitary property re-assessment appeals. Basic step by step methods of this appeal are:

  • At first, one should file a petition for the proper re-assessment and a claim for the refund. There should also be a petition to correct the allocated assessment with a petition for the penalty abatement with BOE.
  • Then the individual needs to submit this matter for proper hearing by BOE. The first round of review is to be conducted by the elected board of BOE that sits as an administrative appeals body for the state-assessed property.
  • The third step is to file a claim for a refund with the appropriate county if it was not previously filed with BOE as part of the petition for the reassessment.
  • The fourth step is to properly file an action in the superior court if your claim for the refund is denied.

During COVID-19, the property tax assessment has been affected for the last 1 year or so. The lockdown, work from home, and other aspects of the COVID situation have impacted the whole tax assessment scenario heavily. Once this pandemic dies down, everything is supposed to return to normalcy in the best way possible.

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