California Code of Regulations › Title 18 - Public Revenues › Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11) › Chapter 3 - Local Equalization › Article 1 - Hearing by County Board › Section 309 - Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In counties
				  having a population in excess of 4,000,000, on the fourth Monday in September
				  of each year, the board shall meet to equalize the assessment of property on
				  the local roll and shall continue to meet for that purpose from time to time
				  until the business of equalization is disposed of. In all other counties, the
				  board shall meet on the third Monday in July and shall continue to meet until
				  the business of equalization is disposed of. All hearings before the board
				  shall be conducted in the manner provided in this subchapter. Nothing herein
				  requires the board to conduct hearings prior to the final day for filing
				  applications.
(b) A hearing must be
				  held and a final determination made on the application within two years of the
				  timely filing of an application for reduction in assessment submitted pursuant
				  to subdivision (a) of section
				  1603
				  of the Revenue and Taxation Code, unless the applicant or the applicant's agent
				  and the board mutually agree in writing or on the record to an extension of
				  time.
(c) If the hearing is not
				  held and a determination is not made within the time specified in subsection
				  (b) of this regulation, the applicant's opinion of value stated in the
				  application shall be conclusively determined by the board to be the basis upon
				  which property taxes are to be levied, except when:
(1) The applicant has not filed a timely and
				  complete application; or,
(2) The
				  applicant has not submitted a full and complete property statement as required
				  by law with respect to the property which is the subject of the application;
				  or,
(3) The applicant has not
				  complied fully with a request for the exchange of information under regulation
				  305.1 of this subchapter or with the provisions of subdivision (d) of section
				  441
				  of the Revenue and Taxation Code; or
(4) Controlling litigation is pending.
				  "Controlling litigation" is litigation which is:
(A) pending in a state or federal court whose
				  jurisdiction includes the county in which the application is filed;
				  and
(B) directly related to an
				  issue involved in the application, the court resolution of which would control
				  the resolution of such issue at the hearing; or,
(5) The applicant has initiated proceedings
				  to disqualify a board member pursuant to Revenue and Taxation Code section
				  1624.4
				  within 90 days of the expiration of the two-year period required by Revenue and
				  Taxation Code section
				  1604;
				  or,
(6) The applicant has requested
				  that the hearing officer's recommendation be heard by the board pursuant to
				  Revenue and Taxation Code section
				  1641.1,
				  in those counties in which the board of supervisors has adopted a resolution
				  implementing section
				  1641.1, within 90 days of the
				  expiration of the two-year period required by Revenue and Taxation Code section
				  1604.
For applications involving base year value appeals that
					 have not been heard and decided by the end of the two-year period provided in
					 section
					 1604
					 of the Revenue and Taxation Code and where the two-year period has not been
					 extended pursuant to subsections (b) or (c) of this regulation, the applicant's
					 opinion of value will be entered on the assessment roll for the tax year or
					 years covered by the pending application, and will remain on the roll until the
					 fiscal year in which the board makes a final determination on the application.
					 No increased or escape taxes other than those required by a change in ownership
					 or new construction, or resulting from application of the inflation factor to
					 the applicant's opinion of value shall be levied for the tax years during which
					 the board fails to act.
For applications appealing decline in value and personal
					 property assessments that have not been heard and decided by the end of the
					 two-year period provided in section
					 1604, the applicant's opinion of
					 value will be enrolled on the assessment roll for the tax year or years covered
					 by the pending application.