It's Been a Busy First Year!
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I am honored to serve nearly ten million Californians in District 2 of the California State Board of Equalization (BOE), and millions of Californians as a member of the Franchise Tax Board (FTB).
It's been a busy first year at the Board of Equalization. As the Chair of the BOE, I've led the process to modernize our property tax system and championed the rebuilding of the BOE to ensure that the $70 billion property tax system is effective and efficient while protecting you, the taxpayer. I've supported legislation to streamline our property tax laws and a clarification for parent-child exclusions. I continue to visit the 23 counties throughout my district, with the goal of further understanding the unique property tax related needs of each county.
Every day, I am working hard to represent you on California’s tax boards to make sure taxpayers like you have voice in state government. Taxpayers have a right to be heard. Taxation
with
representation is a fundamental bedrock of America's creation and is a fundamental right of our society.
I am always happy to hear from constituents in my district! If you have questions or need assistance, please contact me or members of my team at 1-415-557-3000 or email me at
MaliaCohen@boe.ca.gov
. We look forward to hearing from you.
I hope everyone has a great upcoming holiday season!
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Tax Relief Assistance Available to Wildfire Survivors
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My heart goes out to those affected by these disastrous fires.
California
has
launched a new
website
at
www.response.ca.gov
with resources to help those impacted by wildfires and power shutoffs. You can find information on shelters/housing and get information on the current wildfires or transportation impacts affecting your area. The site also contains information for how you can help those affected.
You may also be eligible for a variety of tax relief assistance. If your property has been damaged by the recent wildfires or another disaster, you may be eligible for property tax relief. In many cases, the damaged property can be reappraised in its current condition, with some taxes refunded to the property owner. Once rebuilt, the property will be reassessed to its pre-damaged value. To qualify for property tax relief, you must file a claim with your County Assessor's office within the time specified in your county ordinance, or 12 months from the date of damage or destruction, whichever is later. The loss estimate must be at least $10,000 of the current market value to qualify. Owners of eligible property may also apply for deferral of the next property tax installment on the regular secured roll or tax payments on the supplemental roll, without penalties or interest. For more information on property tax disaster relief, visit
my helpful resources webpage
.
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Emerging Issues Affecting California's Property Tax System
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After attending the California Assessors' Association's Annual Meeting, the BOE held the first of four
Statewide information hearings and
heard testimony from industry experts and the public about the challenges and emerging issues facing California’s Property Tax System.
California’s property tax system is a complex, but stable source of $70 billion of dollars in revenue for our schools and local governments. The BOE, as the only California agency with the responsibility of overseeing our $6 trillion property tax system, is well placed to gather information for how California can modernize its multifaceted property tax system to ensure we meet emerging challenges. It’s imperative we have the right tools to keep this revenue stream flowing effectively and vital that taxpayers continue to have confidence the system will work fairly and efficiently as the property tax system adapts to the 2020's.
San Diego Assessor Ernest J. Dronenburg, Jr. partnered with the BOE to host the first hearing and welcomed participants to San Diego. The BOE heard testimony from Assessors across the State, both from large counties like Los Angeles County Assessor Jeffrey Prang and rural ones like Shasta County Assessor Leslie Morgan, about the challenges they face as they assess property taxes. At the hearing, experts testified about the difficulties of replacing retiring staff, recruiting new appraisers willing to work in governmental agencies, and the decline in the number of appraisers in the industry due to the workforce challenges they face. An informative discussion was held about the possible effects of administering a split roll property tax system.
The important emerging issues discussed in San Diego are the first step in a larger process towards reviewing how California’s property tax system may need to be modernized. More hearings will follow as the BOE continues to take the lead on this initiative. You can watch the
video
of the hearing online.
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Annual Meeting of the State Board of Equalization
and County Assessors
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More than half of California’s 58 County Assessors arrived in Sacramento on October 23, 2019 for the BOE's annual meeting with County Assessors to discuss critical topics affecting property tax assessment. The BOE is the state agency responsible for the fair, effective, and efficient administration of property taxes to promote uniformity in property assessment throughout the State. For the first meeting with the newly elected Board, the Board Members and Assessors discussed the challenges of recruiting and retaining qualified staff – critically needed to continue to effectively and efficiently administer California’s $70 billion per year property tax program. Board Members heard from the local counties throughout California, enabling the BOE to discover potential emerging topics which affect counties and discuss possible statewide efficiencies. Board Members also met with County Assessors from their respective districts to discuss challenges and opportunities facing the Assessors at a regional level. These annual meetings enable elected officials, from both the State and county level, to collaboratively meet to identify and address common challenges while finding ways to improve processes for California property owners and taxpayers. Watch the
video
of the meeting online.
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We need to do all we can to inform businesses and employees about the Gig Economy. This is a complex and evolving topic and it can be confusing for taxpayers. At the FTB's Gig Economy Meeting, the FTB launched a new
webpage
created to help answer questions about the Gig Economy. You can watch the
video
of the meeting online.
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Property Tax Postponement
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The State Controller's Office (SCO) administers California's Property Tax Postponement Program - which allows
homeowners who are seniors, are blind, or have a disability
to postpone payment of property taxes on their primary residence (including manufactured homes). Funding is limited and applications will be processed in the order received beginning October 1st. For more information visit the
State Controller's website
or call 1-800-952-5661.
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California Earned Income Tax Credit and Young Child Tax Credit
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The California Earned Income Tax Credit (
CalEITC
) is expanding. In tax year 2019, families may qualify if their income is up to $30,000, regardless of the number of dependents they have. There’s a new credit rolling out too - the Young Child Tax Credit is available to families making less than $30,000. A family that qualifies for CalEITC, and has at least one child under 6 yrs old, will qualify. Find out more information at
www.caleitc4me.org
.
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The County of Santa Clara is located at the southern end of the San Francisco Bay and encompasses 1,312 square miles. The County's population is one of the largest in the state and is the largest of the nine Bay Area counties.
Assessor Stone was first elected Assessor in 1994 by the residents of Santa Clara County, which stretches north to Palo Alto, south to Gilroy, and includes San Jose, the "Capital of Silicon Valley." Assessor Stone also served 16 years as a Council Member and Mayor of Sunnyvale. Find out more at
www.sccassessor.org
.
Thank you Santa Clara County Assessor
Larry Stone
for being my partner at the International Association of Assessing Officers' 85th Annual Conference. From a tax perspective, we have to face the reality that the Gig Economy is shifting paradigms and presenting challenges for tax administration. Watch the
video
to see more of my trip.
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I visited my northernmost counties of
Del Norte and
Humboldt
. Thanks to Del Norte County Assessor Jennifer Perry and Humboldt County Assessor Mari Wilson for your hospitality! Watch the
video
to see more of my trip.
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Thank you to
Colusa
County Assessor Arnold Gross Jr. and Solano County Assessor Marc C. Tonnesen for talking to me about issues affecting their counties. It was a great visit! Watch the
video
to see more of my trip.
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While in Humboldt, I met with Supervisor Rex Bohn and was pleased to make a presentation at the Humboldt Board of Supervisors Meeting. You can watch the
presentation
online.
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At the Rural County Representatives of California's (RCRC) Annual Meeting, I was able to see many of the
California State Board of Equalization
District 2 County Supervisors in action. It was great meeting
County of Del Norte Supervisor
Chris Howard
.
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At the Northern California Assessors' Association's (NCAA) Regional Conference, Assessors and staff gathered together to learn new tools to help increase effectiveness. I was able to meet and talk to many Assessors throughout California including Sutter County Assessor Todd Retzloff and Alpine County Assessor Donald O'Connor.
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I made a stop to visit Alameda County Assessor Phong La.
The Assessor’s Office is implementing e-Forms, which allow applicants to file forms online from the convenience of their office or home.They have also begun digitizing historic real property records currently maintained only in hard copy.
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SACRAMENTO OFFICE
621 Capitol Mall, Suite 2100, MIC 71
Sacramento, CA 95814
Office: 1-916-445-4081 | Fax: 1-916-324-2087
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SAN FRANCISCO OFFICE
455 Golden Gate Avenue, Suite 10500
San Francisco, CA 94102
Office: 1-415-557-3000 | Fax: 1-415-557-0287
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