Articles
NOTE: In the past, the deadline for filing an appeal for regular assessment has been September 15th each year. Due to a law change last year, the date is either September 15th or November 30th (in 2003 this falls on a Sunday, so the filing deadline is Monday, December 1st) -- depending on which County the real property is located in. The list of County deadlines from the State Board of Equalization Letter to Assessors No. 2003/035 is attached here
- "California Real Property Tax Issues with Estate Planning Transfers to Legal Entities and Making Gifts," by Dibby Allan Green, ACP, and John W. Ambrecht (1993) - Updated June, 2000.
- Part I
- Part II
"Determining When a "Change in Ownership" (Reassessment) Occurs," by Dibby Allan Green, ACP. A chart showing the consequences of various types of transfers and available exclusions. (Updated Nov. 1998)
1998 Amendments to State Board of Equalization Property Tax Rules Pertaining to "Change in Ownership" [18 Cal.Admin.Code 462]
"Late Filing Now Allowed for Parent-Child Exclusion and Other 1998 Developments in Real Property Tax Law," by Dibby Allan Green, ACP
Property Tax Alert: Current Position of State Board of Equalization on Application of Step Transaction Doctrine to Transfers Involving Legal Entities, by Frayda L. Bruton, Esq., California Trust & Estate Counselors, LLP, Sacramento, California (Published in California Trust & Estates Quarterly, published by the Estate Planning, Trust and Probate Section of the California State Bar, Vol. 3, No. 4 (Winter, 1997).
Links
Law
California State Constitution, Article XIIIA -- Tax Limitiation (Proposition 13, as amended)
California Revenue & Taxation Code
Sections pertaining to Change in Ownership
Sections pertaining to Change in Ownership Reporting
Sections pertaining to Assessment Appeals
Sections pertaining to Information Assessor is Entitled to From the Taxpayer (Business Taxes)
California Property Tax Law (Topical Reference to the Revenue & Taxation Code and the Board of Equalization Rules [18 California Code of Regulations])
California Property Tax Legislation Effective January 1, 1996
Governmental
California State Board of Equalization
- Publications on Property Taxes -- includes Letters to Assessors, Assessors' Handbook, and Forms
- Taxpayers' Rights Advocate Office
California Association of Counties, includes information on the different counties, including a list of all county web sites
Articles
General Information Page from County Assessor's Offices
Alameda
Contra Costa
San Francisco
Stanisalus (Frequently Asked Questions)
Definition of Terms
From the San Francisco Assessor's Office
From the Santa Cruz County Assessor's Office
The Other Taxes: Property and Transfer Taxes: An Introduction for the Trust and Estate Lawyer by John A. Hartog, Esq., and Bart J. Schenone, Esq.
How to Calculate Your Taxes
From the Santa Cruz County Assessor's Office
Change in Ownership (From Sacramento County Assessor's Office)
Change in Ownership Statement (From Santa Cruz County Assessor's Office)
Assessment Appeals
Article from Santa Cruz County Assessor's Office
Article from Stanislas County Assessor's Office
Property Tax Reimbursement or Postponement (Seniors, Blind and Severly Disabled)
Article from Sacramento County Assessor's Office
Article from San Francisco County Assessor's Office
State Controller's Office
Parent/Child Exclusion -- Proposition 58 -- and Grandparent/Grandchild Exclusion
"Grandparent-Grandchild Transfer Exemptions from Property Tax Reappraisals under Proposition 193"
Property Tax News Articles, 1996 to Present (includes articles on business property taxes)
National Property Tax Information
"Reversing the Property Tax Shifts," (April 2, 1996) California Legislative Analyst's Office, discusses effects on local agencies the shift of property taxes from local governments to the state to balance the budget has had.
Property Tax Calendar
From State Board of Equalization, Letters to Assessors: 2003 Listing of deadline date (either September 15 or November 30) for filing appeal for Regular Assessments
Other
Site devoted to California Property Taxes by Jim Bone, CPA (several excellent links and helps)
California Taxpayers' Association
These publications and links are for information purposes only and are not meant nor should be construed to be legal advice. Note, also, the date of the document. Laws are constantly changing, and are subject to differing interpretations. We, therefore, urge you to do additional research or to contact your own legal or tax counsel before acting on the information presented therein.
For comments about this web site, email green@taxlawsb.com
This page updated June, 2008.
This page: www.taxlawsb.com/resources/PptyTax.htm