This week, the California State Board of Equalization (BOE) met
to discuss findings from the County Boards of
Equalization/Assessment Appeals Boards Collaborative Workgroup.
The workgroup, comprised of specialists representing taxpayers,
county assessors, clerks of assessment appeals boards, and county
counsels, was established earlier this year to examine the most
pressing local assessment issues arising from the COVID-19
pandemic.
The goal of the workgroup is to find consensus around best
practices and guidelines for these issues, including remote
hearings.
AB 107, which passed earlier this year, extends the deadline
for assessment appeals hearings and makes it clear that
Assessment Appeals Boards may conduct hearings remotely.
At the meeting, the Board and workgroup discussed a number of
issues such as the timeline for submission of evidence, technical
steps to ensure audio/visual continuity and equal access, and the
protection of the rights of all parties. With some mostly minor
amendments, nearly all of the issues outlined in the
memorandum to the Board were adopted by
consensus. Outstanding issues will be revisited at future
meetings.
All adopted guidelines will be issued in a Letter to Assessors
upon language finalization by BOE staff. Outstanding topics will
be revisited at the Board’s December
and January meetings.
