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Taxpayers' Rights Advocate's 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT BETTY T. YEE Acting Member First District BILL LEONARD Second District CLAUDE PARRISH Third District JOHN CHIANG Fourth District STEVE WESTLY State Controller RAMON J. HIRSIG Executive Director STATE BOARD OF EQUALIZATION TAXPAYERS' RIGHTS ADVOCATE OFFICE California Board of Equalization 450 N Street, MIC:70 P.O. Box 942879, Sacramento, CA 94279-0070 Toll Free (888) 324-2798 FAX: (916) 323-3319 Internet: www.boe.ca.gov\tra\tra.htm Todd C. Gilman, Advocate (916) 324-2798 Patricia Rochin, Administrative Assistant (888) 324-2798 PROPERTY TAX Mark Sutter (916) 324-2797 Laura Bowman-Dirrim (916) 445-8267 BUSINESS TAXES Laureen Simpson (916) 445-0218 Sid Matsumoto (916) 323-2513 Rhonda Krause (916) 445-8321 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT Letter to the Executive Director November 2005 Mr. Ramon J. Hirsig Executive Director Dear Mr. Hirsig: I am pleased to present the Taxpayers' Rights Advocate's 2004-05 Property and Business Taxes Annual Report. Beginning this year, my report on issues related to property tax and business taxes are combined in a single document. This will enhance the usefulness and convenience of the Annual Report and provide a more efficient use of resources. This report • Highlights the accomplishments of the Taxpayers' Rights Advocate Office during the past year, • Describes our involvement in important new projects to assist taxpayers, • Identifies current issues we are working to resolve, and • Identifies emerging issues we recommend for consideration in the coming year. Problem resolution continues to be our primary focus. We experienced an increase this year in the number of individuals and businesses asking for our assistance to resolve problems. I attribute the eight percent increase in new property tax cases and ten percent in new business taxes cases to our expanded outreach efforts. These efforts, described in this report, were intended to provide a greater awareness of the services offered by the Taxpayers' Rights Advocate Office. We look forward to continuing to work with staff and the public at large as we identify trends and issues, develop viable solutions, and strive to better serve our customers. Respectfully submitted, Todd C. Gilman Taxpayers' Rights Advocate TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT CONTENTS Letter to the Executive Director 1 Taxpayers' Rights Advocate Office 1 An Overview 2 Public Outreach 3 New Projects 5 Property Tax Issues 7 Property Tax Case Statistics Interpreted 8 Examples of Cases Resolved 11 Goals, Projects and Strategies - Helping More Taxpayers 14 Business Taxes Issues 16 Business Taxes Case Statistics Interpreted 18 Accomplishments 19 Current Issues 22 Emerging Issues 25 Appendices 27 Appendix 1 - The Morgan Property Taxpayers' Bills of Rights 30 Appendix 2 - Business Taxes Case Summary 31 Appendix 3 - Taxpayer Contacts by Business Taxes Office 32 Appendix 4 - Reasons for Business Taxes Contacts TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT TAXPAYERS' RIGHTS ADVOCATE OFFICE TAXPAYERS' RIGHTS ADVOCATE OFFICE An Overview The Taxpayers' Rights Advocate (TRA) Office gen- In January 1989, the original Taxpayers' Bill of Rights erally assists taxpayers who have been unable to was established to ensure that the rights, privacy, resolve a matter through normal channels, when and property of California taxpayers were adequately they want information regarding procedures relating protected in the assessment and collection of sales to a particular set of circumstances, or when there and use taxes. Approximately 885,000 taxpayers are appears to be rights violations in either the audit or currently provided protection under this law. compliance areas. Taxpayers also call to convey their Effective January 1993, the Special Taxes Bill of frustration, seeking assurance or confirmation that Rights was established expanding the Bill of Rights staff action is lawful and just. statutory authority to the special taxes programs In cases where the law, policy, or procedures do not administered by the Board of Equalization (Board), allow any change to the staff action, but a change to currently impacting approximately 260,000 tax and the law, policy, or procedure appears justified, our fee payers. Since these programs primarily affect office is alerted to a potential area that may need business owners, they will be referred to generally clarification or modification. Several of the past as the Business Taxpayers' Bill of Rights, covering recommendations for policy or procedural changes, both sales and use taxes and the various special suggestions for enhancements to staff training taxes and fees. materials, and proposals for legislative change have The Morgan Property Taxpayers' Bill of Rights (please see resulted from contacts with taxpayers. Appendix 1) was added in January 1994, governing We provide assistance to taxpayers and Board staff the assessment, audit, and collection of property to facilitate better communication between these tax, with the goal of ensuring taxpayers receive fair parties and to eliminate potential misunderstand- and uniform treatment under the property taxation ings. Taxpayers are provided information on policies laws. and procedures so they can be better prepared to The term "taxpayers" in this publication is used in discuss and resolve their issues with staff. reference to sales and use taxes, special taxes, and In responding to property taxpayers' contacts, the property tax. TRA Office works with county assessors, tax col- Each Taxpayers' Bill of Rights provides for a Taxpay- lectors, and auditor-controllers (most of whom are ers' Advocate. The Advocate: elected officials), plus clerks to the county boards of • Facilitates resolution of taxpayer complaints or supervisors. The TRA Office does not have the legal problems; authority to overturn local actions, although TRA • Monitors various Board tax and fee programs for office staff is generally successful in soliciting coop- compliance with the Taxpayers' Bill of Rights; eration and ensuring that taxpayers receive proper • Recommends new procedures or revisions to treatment under the law. In cases where there is no existing policy to ensure fair and equitable procedural or legal authority to remedy a problem treatment of taxpayers; - and a change does appear justified - the TRA Office • Participates in various task forces, committees, recommends specific policy, procedural, and legisla- and public forums; and tive changes. • Holds statutory Taxpayer Bill of Rights hearings The major difference between the Property Taxpay- to provide the public with an opportunity to ers' Bill of Rights and the Business Taxpayers' Bill of express their concerns, suggestions, and com- Rights is in the resolution of taxpayer complaints. ments to the Board Members. The Board is responsible for assessing and collecting business taxes (sales and use taxes and special taxes and fees). The Executive Director has administrative TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 1 TAXPAYERS' RIGHTS ADVOCATE OFFICE control over these functions and the staff carrying tions and fairs sponsored by consortiums of indus- them out. The Advocate reports directly to the Exec- try or business groups to assist California business utive Director and is separate from the business and owners, such as the Professional Business Women's property taxes programs. When complaints about Conference. In the past, we have made presenta- the Board's business taxes programs are received tions to taxpayer representative groups such as the in the TRA Office, the office has direct access to all California Society of Certified Public Accountants. Board documents and staff involved in the taxpay- This year outreach efforts were expanded in order to ers' issues. The TRA Office acts as a liaison between provide a greater awareness of the services offered taxpayers and Board staff in resolving problems. If by the TRA Office. For example, we: the Advocate disagrees with actions of the Board staff and is unable to resolve the situation satisfac- • Included the TRA Office's toll-free phone num- torily, the issue is elevated to the Executive Director ber as an option on the automated phone tree for resolution. for all district offices in the Second Equalization District. When a customer or Board employee alleges dis- • Worked with the Customer and Taxpayer Ser- crimination or harassment, TRA Office staff works vices Division to revise the Board's permits and with appropriate Board management to resolve the licenses to include the TRA Office's toll-free complaint. The Board is committed to a discrimi- number. These revisions ensure ready access to nation/harassment-free environment and ensures the TRA for any retailer who requires assistance that Board staff are properly trained in these areas. in resolving a problem. Likewise, alleged taxpayer discrimination or sexual • Added contact information for the TRA Office to harassment toward Board staff is appropriately many standard audit letters sent to taxpayers. addressed. • Published an article entitled "Need Help? See Public Outreach Your Taxpayers' Rights Advocate" in the Sep- tember 2005 issue of the Tax Information Bulletin. The public learns about the services offered by our (We intend to submit a similar article for publi- office in a number of ways. Many Board publications cation each year.) include a reference to the TRA Office. Information • Placed the publication, California Taxpayer Advo- about specific taxpayer rights under the law and the cates – We're Here for You, newly updated in May TRA's role in protecting those rights is described in 2004, on the websites of the Board Members, Publication 70, Understanding Your Rights as a Califor- the participating state agencies, the State of nia Taxpayer, which is available in all Board offices California (California home page), and the Cali- and on the Board's website. Another resource is the fornia Tax Information Center www.taxes.ca.gov. Advocate Office's web page www.boe.ca.gov/tra/tra.htm This publication provides contact information which can be accessed from the Board's home page. for the Advocates from the Board of Equaliza- The Advocate page provides a means for taxpayers tion, Franchise Tax Board, Employment to communicate with our office directly via e-mail. Development Department, and Internal The Advocate or designee attends all of the Small Revenue Service. Business Fairs/Taxpayer Service Days throughout • Started a new practice of being present and the state. These events are sponsored by the Board available to answer questions or assist taxpay- Members and conducted by district staff. At these ers arriving for their appeal hearings before the events, the Advocate or staff interacts with business Board. Taxpayers are encouraged to stop by the owners, provides written material about the TRA Advocate's table and talk to TRA Office staff if Office, and leads a presentation on "Problem Reso- they have questions regarding their rights and lution Process" with Advocate Office representatives responsibilities. of the Internal Revenue Service, Franchise Tax Board, • Assisted the Customer and Taxpayer Services and Employment Development Department. Similar Division in developing a sticker containing direct contacts with the public are made at conven- contact information for the Board's Information Center and the TRA Office. 2 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT TAXPAYERS' RIGHTS ADVOCATE OFFICE These outreach efforts contributed to an eight per- hands-on experience and knowledge about prepar- cent increase in new property tax cases (from 186 ing an appeal and representing taxpayers before the to 201) and a ten percent increase in new business Board. In addition, the Advocate is actively soliciting taxes cases (from 663 to 731). Referrals from the participation from law schools throughout the state. Internet grew significantly this year, with 33 percent Board Hearing Instructional Video Project of the business taxes contacts and 26 percent of the Board Members have asked the Advocate to develop property tax contacts reporting that they learned of an informational video about Board hearings. The services offered by our office via the Internet. This video will provide helpful information to taxpayers represents an increase in Internet referrals of 362 on how to prepare, submit, and present information percent for business taxes cases and 174 percent for for a Board hearing. property tax cases. We also saw our average monthly telephone call volume increase dramatically: the Board Hearing Taxpayer Notification Project average number of telephone calls per month (not In response to requests from Board Members, including calls that resulted in new cases) climbed through the Advocate, the Board Proceedings Divi- 59 percent. sion is currently engaged in a project to improve the clarity of standard notifications sent to appellants New Projects and to enhance educational materials provided to We began working on three major projects during taxpayers to assist them in preparing for their Board Fiscal Year 2004-05 in partnership with other depart- hearings. We are assisting in this project by provid- ments of the Board. All of these efforts are designed ing input to the Board Proceedings Division regard- to assist taxpayers who have requested a Board ing taxpayers' rights issues. hearing. Board Hearing Legal Assistance Project Board Members have expressed concern that some taxpayers involved in the appeals process are at a disadvantage because they are not represented by a professional advisor. The Board Members asked the Taxpayers' Rights Advocate to investigate how under- represented taxpayers who lack an understanding of the tax laws and the Board's rules, policies, and deci- sion-making process could receive assistance with their appeals prior to and during a Board hearing. In partnership with the Appeals Division of the Board's Legal Department, the Advocate has launched the Pro Bono Legal Assistance Pilot Project that will allow low-income, underrepresented taxpayers who have filed an appeal the opportunity to seek free le- gal assistance. An existing legal internship program at the Board will form the basis of this new program. Qualified law students attending a Sacramento area school of law already participate in a legal internship program at the Board where they receive valuable training in legal appeal matters and gain experience in reviewing appeal briefs and other materials and in researching and preparing proposed decisions for the Board's consideration. The Advocate and the Appeals Division management are working on expanding this program to provide the interns with TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 3 PROPERTY TAX ISSUES PROPERTY TAX ISSUES PROPERTY TAX ISSUES Property Tax Case Statistics Interpreted The TRA Office opened over 200 property tax cases in fiscal year 2004-05. This number represents a modest increase in cases over the prior fiscal year of about eight percent. The general caseload increase over time appears to be about ten percent suggesting that the total number of cases will double about every seven or eight years. The chart below displays this growth rate and suggests that about 220 to 225 property tax cases should be anticipated in 2005-06. Cases are opened when contact is made with our office. Our primary contact is with individual taxpayers but other cases originate with contact from attorneys, brokers, lenders, title and escrow companies, and governmental officials such as assessors, tax collectors, recorders, auditor-controllers, county supervisors, and legislators. All cases are treated equally and resolved as quickly as possible. TRA Historical Property Tax Caseload Growth 225 201 200 183 182 175 152 150 134 118 122 125 100 75 50 25 0 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Cases come from all over the state. The table below lists the counties that generated the most calls to our office. Please note we expected to get more calls from these counties since, based on the other size indicators listed, these are the largest counties in the state. No individual county impacted our office in 2004-05 more than we expected. Contact with Total Population Veterans Homeowners Net Assessed Value Advocate's Office Exemptions Exemptions Los Angeles Los Angeles San Diego Los Angeles Los Angeles San Diego Orange Los Angeles Orange Orange Sacramento San Diego Sacramento San Diego San Diego Santa Clara San Bernardino Riverside Santa Clara Santa Clara Riverside Santa Clara San Bernardino Alameda Alameda San Bernardino Riverside Solano Sacramento Sacramento Alameda Alameda Orange Contra Costa Contra Costa Solano Sacramento Monterey San Bernardino San Bernardino Ventura Contra Costa Contra Costa Riverside San Mateo San Francisco Fresno Shasta Ventura San Francisco TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 7 PROPERTY TAX ISSUES In 2004-05, 80 percent of our cases dealt with Revenue and Taxation Code Sections 63.1 and 69.5 assessment and valuation and 20 percent with exclude certain transfers from change in ownership administrative and other less specific issues. reassessments. These parent/child and senior citi- The category "Assessment and Valuation Issues" zen base value transfers were the main issue in 22 contains issues related to changes in ownership, new percent of our cases. See the following chart. construction, appraisal methodology, exclusions, exemptions, assessment appeals, general property Sections 63.1 and 69.5 tax information and definitions, and actual Exclusions Cases 22% enrollment of values. The category "Administrative and Other Issues" contains the functional issues of creating and mailing tax bills and refunds, waiving All Other penalties, accessing data by the public and other Cases 78% issues that are more administrative in nature. None of the issues in this smaller category was predominant and therefore no systemic or statewide concerns are noted. Statistics generally highlight areas that need Administrative & Other attention. The statistics used in fiscal year 2004-05 Issues 20% clearly show a need for our attention on change in ownership issues, specifically exclusions such as senior citizen and parent/child base value transfers. These issues will take on more importance each year as our population ages and property values increase. The statistics captured in 2004-05 showed only the primary issue in each case. This is misleading since Assessment & Valuation most cases involve multiple issues. For example, a Issues 80% case that involves a reassessment due to a change in ownership also might involve an assessment Change in ownership issues make up 36 percent of appeal. The assessment appeal issue must also be our property tax workload. About one out of every tracked to fully understand our workload. Therefore, three cases involves a change in ownership issue as as of the beginning of fiscal year 2005-06, all issues the primary issue. See the chart below. involved in cases are being tracked. Examples of Cases Resolved All Other The extent of the Advocate's role in the resolu- Cases 64% tion of issues varies depending on the nature of the case. The delineation of all the issues in a case and their correct order of resolution is a primary concern. The following three examples illustrate the number of issues often encountered, the variety, Change in Ownership Cases 36% and the order in which the issues are resolved. These are actual cases handled by our office in 2004-05. These examples are used for illustrative purpose only and may not include all of the issues involved in the case. 8 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT PROPERTY TAX ISSUES Case Example #1: Does a court ordered partition of a Once this property trigger a change in ownership of all interests issue was resolved, the valuation of the property involved? was considered. This case involved a large tract of agricultural land Property tax law requires that assessments for in transition to residential use. The two owners of changes in ownership be based on the this property had different plans for the property's property's highest and best use, not necessarily the long-term use and development. One of the own- actual use. The land in the area was transitioning ers wanted to develop the property and the other from agricultural to residential use and therefore wanted it to retain its agricultural use. Since the two was going to be appraised at the higher value of parties could not agree on a plan to satisfy both, residential property. The value of land in transition one owner asked the courts to partition the prop- to this higher use was evidenced by sales of erty rights between the two owners. The owner who similar properties in the area, most specifically wanted the property to remain farmland was not by the other parcels involved in the partition that interested in splitting the property or the property recently sold to a residential developer. The rights but was required to do so after the court valuation of the transitional land focused on when granted the partition. the transition would occur. Since all parties agreed that the area would likely be economically ready Each party underwent a reassessment for a change for development soon, the value of the property in ownership because the property that each person became relatively easy to ascertain. Once the owner received after the partition was not equal in value understood how the property tax law was applied to each person's proportional interest before the and the appraisal principles being employed, the partition. In this case, the owner that wanted the property's assessed value was accepted. property developed into homes was involved only up to the point where it sold to the homebuilder. The owners of these properties were siblings and The long-term consequences to this owner were not each had a different opinion of what should be done as important as they were to the other owner, who with the family ranch. One owner saw the property wanted to retain the property as a farm. Both prop- in strictly monetary terms while the other applied erties were assessed at the value of transitional resi- a different value system to the property. In order to dential land. The farmland owner's property taxes provide sound advice, the perspective of the party quadrupled since the assessment was no longer we are assisting must be thoroughly understood. based on the agricultural use. Case Example #2: Does seismic retrofitting of a struc- The owner of the agricultural portion contacted our ture constitute new construction? office. The first issue was whether a partition could In this case, a taxpayer decided to remodel his create this situation for an unwilling taxpayer. The home to make it safer during an earthquake. He location of an agricultural well and the configura- consulted with the assessor prior to construction tion of the parcels did not allow each owner to and was told that seismic retrofitting was not going have parcels of equal value after the partition, so to be reassessed as new construction. Construction the owner of the agricultural portion was paid an began and the scope of the work began to grow. In amount to equalize the partition. This fact is what order to make the home safe during an earthquake, triggered the change in ownership reassessment. the home needed to be nearly completely Had the land been split into two parcels of equal reconstructed. In the end, while no square footage value, no reassessment would have occurred as- was added, some things, not necessarily for suming each owner held a 50 percent interest prior earthquake safety, were added or changed. These to the partition. The amount that was required to be included the roof pitch and some other interior paid to one of the parties to equalize the transac- features. To an observer, from either the inside or tion does not determine whether a reassessment the outside, the home appeared to be a new home. should occur. Rather, the new valuation was trig- The owner agreed that it appeared to be a new gered by the fact that any amount was necessary. home. TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 9 PROPERTY TAX ISSUES The property tax law allows the assessor to value fitting decisions may not occur if the tax effects are the home as all new construction if the new con- severe. struction converts the existing structure to the We see this particular case as being one that has substantial equivalent of a new structure. If this had all the elements of a test case. We believe we have been a remodel for non-seismic construction only, helped this taxpayer clearly define the assessment the reassessment would not be in question. issue(s) involved and have assisted in the In this case both seismic and non-seismic new con- dialogue that must occur before a resolution is struction were involved. Property tax law states that made. Ultimately the laws and/or property tax rules seismic new construction is permanently excluded may need to be revised and the TRA office will be from reassessment but it doesn't clearly state part of that process. whether it should be excluded from the equation Case Example #3: Can a tax base be transferred to when determining "substantial equivalent of new." another county? This legal issue will be debated at an upcoming assessment appeal hearing. Persons age 55 or older can transfer a tax base from one property to another in the same county. Assuming the law does allow for the seismic retro- In some cases, these tax bases can be transferred fitting to be included in the "substantial equivalent to another county. In addition to the age require- of new" equation, there still is an issue of what ment, there is an "equal or lesser value" clause value should be added and what should be "per- that is applied to the replacement property. The manently excluded" for seismic retrofitting. The case discussed here generally revolves around the construction cost is one option although it may be "equal or lesser value" clause and brings up several more or less than appropriate. These are questions other property tax questions such as appeal rights to be answered only if the seismic work is included and jurisdiction, valuation methods, and differing at all. The remaining work probably did not consti- concepts of market value. tute enough new construction alone to make the home the substantial equivalent of new. The original property was a beautifully restored historic home that sold for an amount nearly twice This issue has far-reaching consequences. Many that for which the assessor valued it. The assessor structures in California will require this level of in this case diligently used sales in the local area to seismic retrofitting in order to make them safe. No determine the property's value. Since this property county in California is immune from earthquakes had a historical element, sales of similar proper- and it is an issue that all counties likely will ties could not be found in the neighborhood. The encounter eventually. The law clearly allows some appraisal made for the loan in this case was sup- new construction for safety without a property tax ported by sales of similar historical properties but increase, but how much? located in nearby towns. The amount of tax dollars involved could be dra- This taxpayer purchased a replacement property in matic. It is likely that all reconstruction projects will another county and applied for a base value trans- have some element of seismic safety and therefore fer. After the second county consulted with the first some amount should be excluded. This doesn't county, the base value transfer was denied since mean that all the work should be excluded from the replacement was not of equal or lesser value. reassessment. At some point, however, the line is The taxpayer tried to appeal that decision but was blurred. forced to appeal in the county of the original prop- It is at the point of "substantial" new construction erty first. where the issue will become a matter of appeals Please note here that our contact was challenging boards and the courts. Our office has taken an the enrolled value of the property they had just sold active role in this case because of many factors. and that any increase granted would be assessed to The ramifications are far reaching not only to this the new buyer. Without the sale price being taxpayer but virtually all Californians. Seismic retro- 10 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT PROPERTY TAX ISSUES enrolled, however, the second county could not communication issues, that will indicate an area grant this exclusion. In this case, the taxpayer went of focus. If many of the underlying issues brought to an appeal in the original county and prevailed. forward concern differences of opinion over legal matters, perhaps this means we need to work on With the sale price now enrolled, the replacement clarifying the tax laws. property was considered to be of equal or lesser value and the tax base was transferred. This provided In addition to capturing the true volume and a significant tax savings to this taxpayer. The buyers underlying issues, we need to understand which of the historical home were not so fortunate; they statutes are creating problems for the assessors saw their taxes double. and the public. We are now tracking the statutes themselves more closely on all cases worked. Our office discussed with the taxpayer, all the appraisal questions that should be raised and The resolution method is also being tracked. We explained how to present their case to the assessor may act as facilitators in the majority of cases but and the appeals board. We explained the law and is this at the expense of another important role? If the definition of market value under Proposition we determine that most of the cases resolved 13. We discussed how sales should be adjusted and require new legislation or litigation, then perhaps the different motivations of buyers and sellers. We we should concentrate on those areas. The data explained that if the sale price included something now being captured will give us a better idea of other than real property, those items should be how to be more responsive to individual taxpayers excluded from the sale price. and to taxpayers in general. All this information was also discussed with the We are already aware of some issues that merit assessor's office and it was agreed that the appeals focus in fiscal year 2005-06 such as change in board would have to make the value decision. Both ownership issues, specifically exclusions, and counties had performed their duties properly and assessment appeals. Appeals can become conten- even though an assessor's value was overturned, this tious by their very nature. This can often cause a does not mean that appraisal was incorrect. A breakdown in communication. If we can assist in different body examining the value may have come keeping the lines of communication open between to another conclusion. the assessor and the taxpayer, we believe that as- sessment appeals will be resolved quickly. We do not decide the appropriate value but only assist both parties in arriving at one. Our office is also working on ways to improve the appeal process itself. Recently we participated in Goals, Projects and Strategies - Helping the development of training for locally appointed More Taxpayers assessment appeals board members so they can Cases resolved generally benefit only the specific resolve issues properly and expeditiously. Now we taxpayer involved in that case. While this certainly are participating in the development of an on-line is important, we would also like to solve systemic assessment appeal resource that will provide guid- problems for taxpayers in general. Therefore, it is ance to appeal applicants. Making the information crucial to identify the systemic issues. The statistics available in as many places as possible will allow we keep are a primary method for identifying both more people to benefit from it, thereby ensuring individual and general needs of taxpayers. The better that all parties to assessment appeal hearings we gather data on cases, the better we will be able to have a better understanding of the process. recognize trends that can be applied to all taxpayers. We will continue to build and maintain relation- As of July 1, 2005, we will begin actively tracking all ships with organizations to benefit all taxpayers. issues involved in our cases. For example, we will continue to work closely with Another technique we are using is to categorize the California Assessors' Association (CAA) in the issues in broader terms. One of these categories is development of statewide property tax forms. Our "communication." If many cases involve role ensures that the taxpayers' rights are TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 11 PROPERTY TAX ISSUES considered when forms are developed. We will also be working with the CAA to determine the most common reasons that base value transfers are denied. This understanding will help us propose solutions that will potentially allow more base value transfer approvals. We will survey estate planning professionals to determine what information and services we can provide to help them advise their clients on base value transfers and other change in ownership and property tax issues. Our website will soon include a section called "Report a Form." This will allow the public to tell us the property tax related forms they dislike and why. If a form is found to be particularly user-friendly, we want to know that also. This input from the broader general public will assist in the form revision pro- cess. Our office will continue to work with other taxpay- ers' rights advocates such as those of the Internal Revenue Service, Franchise Tax Board, and Employ- ment Development Department so that we can share common advocate concerns and test and apply advocate solutions. We hope to work with other external groups to reach audiences in need of our assistance such as senior citizens. As property tax issues are recognized, our office will be developing more written and on-line guidance. We will also work directly with the other Board of Equalization departments to improve the Board's publications and on-line resources. The TRA Office requires input from taxpayers, coun- ty officials, and interested parties in order to help make property tax assessments fair to all taxpayers. We welcome and encourage ideas regarding areas we need to examine. 12 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT BUSINESS TAXES ISSUES BUSINESS TAXES ISSUES BUSINESS TAXES ISSUES Business Taxes Case Statistics Interpreted contacted us regarding an action taken by a specific office. "TRA Office" was designated as the office During fiscal year 2004-05, our office recorded 731 of origin in cases where taxpayers wanted general new business taxes cases, a 10 percent increase information and guidance regarding a Board process from last year. We attribute the increase to new or procedure or if the case was a result of testimony public outreach efforts put into place this year at a Taxpayers' Bill of Rights hearing. (see the section on Public Outreach on page 2). In addition, the staff shortage of the past two years When reviewing these appendices, it should be was alleviated this year, allowing us to set up and noted that there are many contributing factors work all cases instead of having to refer some tax- that may cause certain districts to reflect a higher payers to headquarters staff and/or district staff number of cases than other districts. For example, for initial review and resolution. characteristics related to overall population, density of taxpayers within the district, the type and size of Appendices 2 and 3 provide a breakdown of con- business operations, and geographic proximity to tacts by district and headquarters offices. A spe- headquarters could all contribute to the disparity cific district or headquarters office was designated between districts. as the office of origin for a case if the taxpayer TRA Historical Business Taxes Caseload Growth 1200 1100 1040 1000 945 898 900 811 813 800 777 731 708 688 700 663 600 500 400 300 200 100 0 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 17 BUSINESS TAXES ISSUES Taxpayer Inquiries Cover a Wide Range of Issues Customer service issues are divided into four broad categories: Of the 731 cases received, 60 percent involved com- pliance-related issues, six percent involved audit- 1. Communication: misinformation, refusal to related issues, and 34 percent involved other issues, allow the taxpayer to talk to a supervisor, failure such as consumer use tax exemptions, general to answer specific taxpayer questions, or not information, and Franchise Tax Board matters. receiving a communication or notice. 2. Board delay: slow response to inquiry, or delay in issuing refunds or resolving the taxpayer's case. 3. Staff courtesy: complaint about staff demeanor, Compliance 60% manner of handling the taxpayer's case, or Audit 6% comments made by staff. 4. Education: lack of information regarding tax law, Board policy, or Board procedures; or staff train- Other 34% ing issues. The data from fiscal year 2004-05 cases reflects an improvement in customer service. Approximately During fiscal year 2004-05, we tracked the reasons eight percent of the total contacts in fiscal year that taxpayers made contact and allowed for up to 2004-05 were customer service issues, down from 18 three reasons per contact in the statistics. The top percent the previous year. 20 reasons are displayed in Appendix 4. Note: The customer service statistics were cap- The most common reason taxpayers contacted our tured based solely on the taxpayers' statements or office was to obtain information and guidance on impressions of their situations; therefore, these sta- a particular process or to determine if an action tistics do not necessarily indicate verified problems taken by Board staff was appropriate and in compli- but reflect the taxpayers' perception. For example, ance with law and procedures. The remaining issues if a taxpayer states that collection staff made a rude in descending order were: TRA Office intervention comment, a "staff courtesy" complaint would be requested, liens, questioning liability, levy or earn- recorded. However, frequently the taxpayer's conten- ing withhold order, refund, policy or procedure, tion did not match staff's recollection of the situa- consumer complaint, payment plan, penalty, tax tion or was portrayed in a different light. collection, audit procedures, reimbursement of levy fees, appeals, revocation of permit, security, interest, bankruptcy, offers in compromise, and returns. 18 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT BUSINESS TAXES ISSUES How Taxpayers Were Referred to the Advocate Accomplishments Office The two primary functions of the TRA Office are to In an effort to improve service to the public, we ensure fair and equitable treatment of taxpayers in attempt to identify the source of referrals. The the assessment and collection of taxes and to rec- Internet was cited by the majority of taxpayers as ommend changes in policies, procedures, and stat- the source of referral, reflecting 33 percent of the utes to improve and/or ease taxpayer compliance. total referrals and a 362 percent increase from As a result of specific contacts from taxpayers, last year. We attribute this increase to more wide- issues raised at the annual Taxpayers' Bill of Rights spread use of the Internet by the public, the addi- hearings, and issues identified by our office, sugges- tion of the California Advocates contact informa- tions are presented to the program staff for evalua- tion to the state website, and the implementation tion. With the cooperation of Board staff, the follow- of a direct e-mail link from the TRA Office page of ing changes were accomplished this past year. the Board's website. Liens on Discharged Liabilities The following chart reflects the breakdown of how In order for the Board to release tax liens on taxpayers were referred to the TRA Office. liabilities that have been discharged in bankruptcy, Business Taxes Caseload Referrals 250 200 150 100 50 0 ns rs s s er r f f et ct af af so or ive be ta th rn io St St at es at on at O te em sl rs ce ss nt lic In ec gi rte M se ffi /A bl Le R O Pu d re or ua ar ct ep ct dq E Bo tri le R BO ea ol is er C D H ay x Ta xp Ta y nt ou C TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 19 BUSINESS TAXES ISSUES it must be determined that the lien does not attach Payment Proposal Renewal Letter to pre-bankruptcy assets. In the past, the Special Staff was required to send form BOE-407-T, Install- Procedures Section required taxpayers to provide a ment Payment Agreement – Notice of Termination, to the certified or guaranteed title search of the grantee/ taxpayer prior to cancellation of an installment grantor rolls in the county where the lien is recorded payment agreement. We discussed with program to prove the taxpayer did not own property, or fraud- management the benefits of also requiring staff to ulently transfer property, from the recording date of send form BOE-59, Installment Payment Proposal – the lien to the petition date of the bankruptcy. Renewal or BOE-61, Installment Payment Proposal – Corporate Renewal, when staff reviews an existing We identified several cases in which the taxpayers payment arrangement. We believed this would help reported they were unable to find a title company taxpayers understand what is required in order to that would issue an insured guarantee. Providing continue on a payment agreement, as well as docu- a guaranteed report is time consuming and poses ment the action taken by Board staff. Program man- some risk for the issuing title company. Depend- agement agreed. The names of the forms have been ing on the scope of the guarantee, the report can changed to Request for IPA Documentation – Individual also be a hardship to taxpayers already in precari- Review and Request for Installment Payment Documentation ous financial standing. Discussions were held with – Non-Individual Review, and the revised forms have program management regarding the potential for been modified to better advise taxpayers of the staff to perform in-house searches, but it was found requirement to continue on a payment agreement that search engines lack sufficient information to as well as the collection consequences should they determine transfer of title with certainty. However, not comply. The new forms are available to staff the Board's policy has been altered to allow for through the Automated Compliance Management greater flexibility. The Special Procedures Section System. now accepts grantee/grantor title reports without an insurance guarantee. Staff analyzes the information Current Issues provided and determines if a lien release is appro- The following issues are currently being reviewed with priate. program management to develop solutions. Out-of-State Corporations Applying for California Modify Lien Policies that Affect Third Parties Temporary Seller's Permits Under California law, staff can record a state tax lien When an out-of-state corporation applied for a with the county recorder's office in the name of the temporary seller's permit, they were not made aware person or entity having an outstanding liability with that obtaining that permit to operate as a business the Board. Co-owners of the property subject to a in California would subject them to an annual fran- state tax lien may be impacted by the lien. chise tax for corporations. Without prior knowledge of this requirement, taxpayers were exposed to years When a property that is subject to a state tax lien of potential penalties and accrued interest. is sold or refinanced, usually an escrow company requests a demand for payment from the Board's After we brought this matter to staff's attention, the Special Procedures Section. The Special Procedures Board's instructions for a California Seller's Permit Section typically demands payment in full of the Application, form BOE-400-SPA, were revised. A outstanding tax liability. Legally, the Board is not new paragraph was added that advises out-of-state required to release a state tax lien unless it receives corporate applicants to refer to the California Taxes payment in full. However, Board staff may release a Information Center's website for information regard- state tax lien without payment in full if staff deter- ing the minimum franchise tax for corporations. mines that the Board will receive the entire sales proceeds or loan proceeds to which the Board's taxpayer is entitled. Such a determination often requires a search of the chain of title and sometimes requires a legal opinion. 20 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT BUSINESS TAXES ISSUES Affected co-owners of property are often ex-spouses statutory requirements to file a return timely, remit that acquire real property as a result of a property taxes timely, or to remit taxes by Electronic Fund settlement agreement in a divorce proceeding. Transfer (EFT) when their participation in EFT filing Generally, the community estate of married persons is mandatory. is liable for a debt incurred by either spouse before Taxpayers who believe they could not comply with or during the marriage. If a tax lien is recorded while the law because of circumstances beyond their property is held as community property, any subse- control can apply for relief from penalty through the quent change in title to separate property of the non Return Analysis Unit (RAU) of the Return Analy- taxpayer spouse does not affect the Board's tax lien. sis and Allocation Section. RAU staff reviews and The lien remains attached to the entire property. In considers the approval or denial of these taxpayer instances where property is held as joint tenancy requests based on established criteria in accordance at the time the tax lien is filed, the Board's tax lien with the statutes. attaches only to the taxpayer's one-half interest in the property. If relief is not granted, the taxpayer may submit additional information and request to have the We discussed with Board staff possible process decision reconsidered by management. To appeal changes that would take into account the debtor's beyond this level, the taxpayer must pay the penalty, contribution to equity—or lack thereof—in con- file a claim for refund, and go through the legal ap- templation of issuing a partial release of lien. This peal process. would include special consideration for innocent spouses and ex-spouses who are not on the Board's The TRA Office has recommended for a number lien but are affected by it. One process that is avail- of years that this process be changed to allow for able is based on the addition of section 7097(e) to further appeal without requiring the taxpayer to pay the Revenue and Taxation Code in 1999. Section the penalty and file a claim for refund. We are work- 7097(e) states "The board may release or subordi- ing with Board staff to inform taxpayers about the nate a lien if the board determines that the release current reconsideration process. In addition, we are or subordination will facilitate the collection of exploring with staff how best to provide an indepen- the tax liability or will be in the best interest of the dent review of denials of requests for penalty relief. state and the taxpayer." Currently, a request for a Maintaining Accurate Information on Taxpayer release or subordination of a lien under section Representatives 7097 (e) is referred to the TRA Office for approval. Taxpayer representatives periodically contact our We have suggested that, in order to provide more office regarding lack of notification to them or incor- timely response, the Special Procedures Section rect addresses. Due to confidentiality concerns and prepare recommendations for partial releases of other consequences of mis-addressed mail and liens and submit them to the Sales and Use Tax failure to copy authorized representatives on notices Department Deputy Director for approval in non from the Board, it is imperative that records be community property cases where there is evidence maintained accurately. Staff is working on program- that a co-owner has no liability for the taxes owed ming refinements to the Integrated Revenue and but is being adversely affected by the Board's lien. Information System (IRIS) that will address this In addition, we are working with program manage- problem. In addition, staff is reviewing address- ment to ensure that staff is familiar with the issues ing practices by specific headquarters sections to of joint tenancy versus community property and the ensure that updated addresses are used by all areas circumstances in which to refer a taxpayer to the sending notices to taxpayers and their representa- Special Procedures Section for a possible partial tives. release of lien. Questionable Successors and Dual Determinations Relief from Penalty Requests In certain circumstances, the law allows the Board Existing statute requires the assessment of pen- to issue a determination (more commonly known alties for taxpayers who fail to comply with the as a bill) to an individual other than the registered TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 21 BUSINESS TAXES ISSUES holder of a seller's permit. For instance, in the case Managers and the California Advocates of the three of a suspended or abandoned corporation, Revenue state agencies are working cooperatively to develop and Taxation Code section 6829 provides for the a joint application for taxpayers to use. The applica- personal liability of a corporate officer under speci- tion will soon be in the clearance process for each fied conditions. In addition, the Board may issue agency. a determination against the purchaser of a busi- Returns Filed When Received on Compliance ness—the successor—when the predecessor fails to Assessments notify the Board of a change in ownership and the Returns filed subsequent to a compliance assess- successor does not obtain a tax clearance from the ment for the same period may be treated differ- Board. In such circumstances, in order to protect the ently depending on whether the returns are mailed state's interests, staff may issue a "dual determina- directly to headquarters or to a district office. When tion" against both the registered holder of a seller's tax returns are provided to collection staff in a permit and another party for an unpaid liability. district office, they are reviewed to determine if the We have noted a discrepancy in the handling of dual taxpayer has reported correctly. The returns are then determinations depending on whether the liability forwarded to headquarters for processing. However, arose due to audit findings or nonfiling or nonpay- in some instances, district staff will delay forwarding ment of returns. Evidence should be established these returns while they seek additional informa- (purchase price, assumption of indebtedness, will- tion to determine the accuracy of the returns. By fulness, etc.) to support successor and dual deter- not forwarding the returns to headquarters shortly minations. Generally, compliance staff provides the after receipt, the tracking and proper follow-up of documentation to support these types of determina- the returns is not available to any level of staff. This tions. While the Board can legally require a taxpayer can impact the assessment of penalties and inter- to pay the amount in full and request a refund, it est and potentially the entire liability if bankruptcy does not seem fair to follow this logic in all cases. discharge later occurs. We are working with staff to For instance, when we bill a taxpayer as the result of develop procedural changes that will ensure uniform an audit, the taxpayer is allowed to provide district treatment of returns. staff with records or additional information that was Liens or Levies on Non-Partners not available while the audit was in process. This Some persons who have been granted non-partner can be done even if a late protest is not accepted. relief and who no longer have an outstanding liabil- In many cases, district audit staff will consider the ity on the account have been issued liens or levies new evidence presented by the taxpayer and recom- in error. Currently, these issues are addressed by mend an adjustment if it is warranted. This is often releasing the lien and/or having the non-partner file not the case for liabilities not related to audits. We a claim for refund. We were concerned that adequate are working with program management to provide safeguards may not have been in place to prevent consistent handling of these types of issues and to liens or levies being issued in error. remind staff that any evidence presented by a per- son to refute a dual or successor billing should be As of December 2004, we were pleased to see that carefully and expeditiously evaluated. guidelines were provided to staff regarding exten- sive new systemic processes for the maintenance State Application and Information for Offers in of partnership accounts. IRIS was modified to track Compromise (OIC) the partners who come and go in a partnership. It Practitioners and taxpayers have come to the Cali- has the ability to separately notice and adjust each fornia Advocates of the three state agencies (Board partner's liability, and make adjustments for accep- of Equalization, Franchise Tax Board, and Employ- tance of an Offer in Compromise or relief for an ment Development Department) and indicated their Innocent Spouse. We are working with staff to en- interest in filing one OIC application where they sure the adequacy of training in the new processes. have a liability with two or more agencies. The OIC 22 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT BUSINESS TAXES ISSUES Voluntary Payments Received after Taxpayer Files Incorrect Mailing Address Bankruptcy Petition We have had several cases where an incorrect Some taxpayers continue making payments under mailing address caused the taxpayer not to receive a voluntary payment arrangement with the Board required notices and billings. Subsequent investiga- after they file bankruptcy. We had concerns regard- tion has shown that the taxpayer provided a correct ing whether these payments should be accepted address to the Board, but the information was never while the automatic stay on collection actions is in updated on the Board's records. We made a number effect or if the payments should be returned to the of suggestions to staff: (1) review the policy and taxpayer or bankruptcy court. Board staff has indi- procedures for updating mailing addresses; (2) look cated they will request guidance from the Board's into the feasibility of placing an incorrect address Legal Department regarding how to address these flag on accounts known to have incorrect mailing situations. addresses to alert staff to ask for updated informa- Liens, Levies, or Billings on Liabilities Discharged in tion when in contact with the taxpayer; and (3) Bankruptcy determine the best approach for educating staff on We have had several cases where taxpayers have their responsibility to forward new address informa- been concerned because liens, levies, or billings tion for updating. The Compliance Policy Unit is have included periods that have been discharged in working with the Technology Services Division on bankruptcy. In some cases, payments were incor- programming changes to enhance the mailing rectly applied to discharged periods. The majority address update function in order to reduce the of bankruptcy discharges occur as a result of filing instances of such problems in the future. a "no asset" Chapter 7 petition. Although in most Emerging Issues Chapter 7 cases, the tax debts owed the Board would not be subject to discharge, in some in- As a result of taxpayer contacts and review of trends, stances a Chapter 7 discharge order will discharge policies, and procedures within the Board, we rec- a tax liability owed the Board. Collection staff is ommend consideration of the following issues: responsible for determining which periods of liabil- Identity Theft Program Guidelines ity are subject to discharge. Liability discharged in As a reflection of the increasingly common problem a Chapter 7 proceeding is not adjusted off because of identity theft in our society, we worked several pre-petition tax liens survive the discharge and cases involving this problem this year. The Board attach to assets abandoned by the court. These has had guidelines in place since January 2003 on are the bankruptcy cases where there is the most how to address tax liabilities that arise as a result of potential for an inappropriate levy, lien, or billing. identity theft and the procedures to follow to Board staff receives training at the district level and absolve the innocent party. The cases that came in compliance classes that enable them to identify to the attention of our office pointed out the need a liability that is subject to discharge. Additional for more extensive guidance to staff of what may guidance is available in policy manuals, and staff is constitute acceptable evidence of identity theft. We also instructed to contact the Special Procedures believe these actual examples of perpetrators' ac- Section for direction whenever there is doubt as to tions can serve to assist staff in recognizing factors a discharged debt. As suggested by our office, staff that may support individuals' assertions that they is analyzing Chapter 7 cases that have had subse- were victims of identity theft. Therefore, we have quent collection actions to determine if automated offered our assistance in enhancing the guidance safeguards are feasible. available to staff in Operations Memorandum 1105, Identity Theft Program (IDT). TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 23 BUSINESS TAXES ISSUES Staff Education – Claim for Refund of Involuntary Timely Resolution of Claims for Refund Payments At the Taxpayers' Bill of Rights hearing in Septem- The deadline for filing a claim for refund is which- ber 2004, a tax practitioner presented concerns ever date occurs last: regarding the Board's processing of refunds, which the practitioner believes is cumbersome and too • Three years from the due date of the return on lengthy. He explained that his main concerns which too much tax was paid. involve Board policy and the field audit time • Six months from the date the taxpayer overpaid required to verify and process refunds. We are tax. working with Sales and Use Tax Department staff to • Six months from the date a determination (bill- monitor and study the refund process to determine ing) became final. areas where improvement may be needed. Staff • Three years from the date the Board collected expects to complete the study and prepare an involuntary payment, such as a levy or lien. recommendations for any changes needed by We have noted a number of instances where staff December 2005. has provided incorrect information to taxpayers regarding the deadline for filing a claim for refund when the payment was as a result of an involuntary collection, such as a levy or lien. We have discussed with Board staff options for enhancing staff knowl- edge of the rules for filing a claim for refund, and have suggested reviewing standard letters in use by various units to ensure that correct and complete information is provided regarding claims for refund. Explanatory Letter Regarding Expired Liens In order to effect collection of delinquent taxes and to protect the state's interests, collection staff may place liens affecting the taxpayer's property. A lien in the amount of the unpaid liability is recorded under the taxpayer(s)' name(s) in a specific county, with the Secretary of State, or both, and multiple liens may be placed on the same taxpayer. Liens are effective for ten years and may be renewed twice prior to the expiration date, for a total effective period of 30 years. We often receive calls from taxpayers attempting to sell or refinance their property who have discovered that an old lien placed by the Board is adversely affecting their credit rating. Quite often, these types of calls are referred by district staff to our office. In many cases, the liens have expired. We would like to discuss with staff the possibility of providing the inquir- ing taxpayer with a letter explaining that the lien is expired, and we will seek an opinion from the Legal Department regarding the appropriate content of such a letter. 24 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT APPENDICES APPENDICES Appendix 1 The Morgan Property Taxpayers' Bill of Rights (Revenue and Taxation Code Sections) 5900. This part shall be known and may be cited as accomplish the objectives of this part. "The Morgan Property Taxpayers' Bill of Rights." (c) Nothing in this part shall be construed to re- 5901. The Legislature finds and declares as follows: quire the board to reassign property tax program responsibilities within its existing organizational (a) Taxes are a sensitive point of contact between structure. citizens and their government, and disputes and disagreements often arise as a result of misunder- 5905. In addition to any other duties imposed by standings or miscommunications. this part, the advocate shall periodically review and report on the adequacy of existing procedures, or (b)The dissemination of information to taxpay- the need for additional or revised procedures, with ers regarding property taxes and the promotion of respect to the following: enhanced understanding regarding the property tax system will improve the relationship between (a) The development and implementation of educa- taxpayers and the government. tional and informational programs on property tax assessment matters for the benefit of the board and (c) The proper assessment and collection of prop- its staff, assessors and their staffs, local boards of erty taxes is essential to local government and the equalization and assessment appeals boards, and health and welfare of the citizens of this state. taxpayers. (d) It is the intent of the Legislature to promote the (b) The development and availability of property tax proper assessment and collection of property taxes informational pamphlets and other written materi- throughout this state by advancing, to the extent als that explain, in simple and nontechnical lan- feasible, uniform practices of property tax appraisal guage, all of the following matters: and assessment. (1) Taxation of real and personal property in Califor- 5902. This part shall be administered by the board. nia. 5903. "Advocate" as used in this part means the (2) Property tax exemptions. "Property Taxpayers' Advocate" designated pursuant to Section 5904. (3) Supplemental assessments. 5904. (a) The board shall designate a "Property Tax- (4) Escape assessments. payers' Advocate." The advocate shall be respon- (5) Assessment procedures. sible for reviewing the adequacy of procedures for both of the following: (6) Taxpayer obligations, responsibilities, and rights. (1) The distribution of information regarding proper- (7) Obligations, responsibilities, and rights of prop- ty tax assessment matters between and among the erty tax authorities, including, but not limited to, board, assessors, and taxpayers. the board and assessors. (2) The prompt resolution of board, assessor, and (8) Property tax appeal procedures. taxpayer inquiries, and taxpayer complaints and 5906. (a) The advocate shall undertake, to the problems. extent not duplicative of existing programs, periodic (b) The advocate shall be designated by, and report review of property tax statements and other prop- directly to, the executive officer of the board. The erty tax forms prescribed by the board to determine advocate shall at least annually report to the execu- both of the following: tive officer on the adequacy of existing procedures, or the need for additional or revised procedures, to TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 29 APPENDICES Appendix 1 (continued) (1) Whether the forms and their instructions pro- identified in that report. mote or discourage taxpayer compliance. 5907. No state or local officer or employees respon- (2) Whether the forms or questions therein are nec- sible for the appraisal or assessment of property essary and germane to the assessment function. shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes (b) The advocate shall undertake the review of collected. However, nothing in this section shall be taxpayer complaints and identify areas of recurrent construed to prevent an official or employee from conflict between taxpayers and assessment officers. being evaluated based upon the propriety and appli- This review shall include, but not be limited to, all of cation of the methodology used in arriving at a value the following: determination. (1) The adequacy and timeliness of board and asses- 5908. Upon request of a county assessor or asses- sor responses to taxpayers' written complaints and sors, the advocate, in conjunction with any other requests for information. programs of the board, shall assist assessors in their (2) The adequacy and timeliness of corrections of the efforts to provide education and instruction to their assessment roll, cancellations of taxes, or issuances staffs and local taxpayers for purposes of promot- of refunds after taxpayers have provided legitimate ing taxpayer understanding and compliance with and adequate information demonstrating the pro- the property tax laws, and, to the extent feasible, priety of the corrections, cancellations, or refunds, statewide uniformity in the application of property including, but not limited to, the filing of documents tax laws. required by law to claim these corrections, cancella- 5909. (a) County assessors may respond to a tions, or refunds. taxpayer's written request for a written ruling as to (3) The timeliness, fairness, and accessibility of hear- property tax consequences of an actual or planned ings and decisions by the board, county boards of particular transaction, or as to the property taxes li- equalization, or assessment appeals boards where ability of a specified property. For purposes of state- taxpayers have filed timely applications for assess- wide uniformity, county assessors may consult with ment appeal. board staff prior to issuing a ruling under this sub- (4) The application of penalties and interest to prop- division. Any ruling issued under this subdivision erty tax assessments or property tax bills where the shall notify the taxpayer that the ruling represents penalty or interest is a direct result of the assessor's the county's current interpretation of applicable law failure to request specified information or a particu- and does not bind the county, except as provided in lar method of reporting information, or where the subdivision (b). penalty or interest is a direct result of the taxpayer's (b) Where a taxpayer's failure to timely report infor- good faith reliance on written advice provided by the mation or pay amounts of tax directly results from assessor or the board. the taxpayer's reasonable reliance on the county (c) Nothing in this section shall be construed to assessor's written ruling under subdivision (a), modify any other provision of law or the California the taxpayer shall be relieved of any penalties, or Code of Regulations regarding requirements or limi- interest assessed or accrued, with respect to prop- tations with respect to the correction of the assess- erty taxes not timely paid as a direct result of the ment roll, the cancellation of taxes, the issuance of taxpayer's reasonable reliance. A taxpayer' s failure refunds, or the imposition of penalties or interest. to timely report property values or to make a timely payment of property taxes shall be considered to (d) The board shall annually conduct a public hear- directly result from the taxpayer's reasonable reli- ing, soliciting the input of assessors, other local ance on a written ruling from the assessor under agency representatives, and taxpayers, to address subdivision (a) only if all of the following conditions the advocate's annual report pursuant to Section are met: 5904, and to identify means to correct any problems 30 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT APPENDICES Appendix 1 (continued) (1) The taxpayer has requested in writing that the assessor advise as to the property tax consequenc- es of a particular transaction or as to the property taxes with respect to a particular property, and fully described all relevant facts and circumstances per- taining to that transaction or property. (2) The assessor has responded in writing and spe- cifically stated the property tax consequences of the transaction or the property taxes with respect to the property. 5910. The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applica- ble to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities. 5911. It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understand- able explanations of their rights and duties with respect to property taxation, prompt resolution of legitimate questions and appeals regarding their property taxes, and prompt corrections when errors have occurred in property tax assessments. (b) The board designate a taxpayer's advocate position independent of, but not duplicative of, the board's existing property tax programs, to be specifically responsible for reviewing property tax matters from the viewpoint of the taxpayer, and to review and report on, and to recommend to the board's executive officer any necessary changes with respect to, property tax matters as described in this part. TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 31 Business Taxes Case Summary Confirmed Staff Case Handling Satisfied 32 APPENDICES Cases by Issue Type Total Referred To Office of Origin Case Handling Changed with Outcome Cases Audit Compliance Other Yes No Yes No Yes No District HQ Other Norwalk (AA) 1 7 2 10 1 1 2 1 6 0 4 2 1 Van Nuys (AC) 3 11 1 15 4 1 3 3 11 2 9 2 0 West Covina (AP) 1 8 0 9 3 0 2 1 4 0 5 0 0 TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT Ventura (AR) 0 12 2 14 2 0 0 3 10 0 7 4 1 Culver City (AS) * 1 15 2 18 7 1 3 5 10 0 8 3 0 San Francisco (BH) 1 9 1 11 2 0 0 0 8 0 6 3 0 Oakland (CH) 3 13 2 18 4 1 3 4 14 0 10 6 1 Santa Ana (EA) 1 23 6 30 6 1 1 5 19 0 19 5 0 Riverside (EH) 2 23 1 26 3 2 5 1 16 2 12 7 1 San Diego (FH) 1 10 0 11 3 1 2 3 9 0 8 1 0 San Jose (GH) 1 14 3 18 3 0 2 1 13 0 11 3 2 Santa Rosa (JH) 0 19 1 20 6 1 2 5 11 1 16 0 0 Sacramento (KH) ** 5 43 3 51 14 1 5 11 33 1 32 6 1 Appendix 2 Out-of-State (OH) 1 3 0 4 2 1 1 0 3 0 2 0 1 Appeals Section 4 2 2 8 2 0 0 2 3 1 0 4 0 Board Members' Offices 0 1 1 2 1 0 0 0 0 0 0 1 0 Centralized Collection 2 60 2 64 12 4 10 9 30 3 5 37 2 Consumer Use Tax 0 11 2 13 3 0 2 2 9 1 3 8 0 Environmental Fees 0 0 5 5 1 0 1 0 4 0 0 5 0 Excise Taxes Division 0 6 3 9 2 0 1 2 3 0 0 5 1 Franchise Tax Board 1 14 80 95 2 1 3 2 71 0 2 5 89 Fuel Taxes Division 0 15 0 15 1 0 3 1 8 1 0 10 2 HQ - General 3 11 13 27 3 3 4 2 15 1 2 18 3 Offer In Compromise 1 12 0 13 0 0 0 2 3 2 0 8 1 Petition Section 4 4 0 8 0 0 0 0 3 1 0 4 0 Refund Section 4 9 3 16 4 1 4 2 11 0 0 9 0 Return Analysis 0 18 4 22 5 0 4 4 11 2 2 12 1 Special Procedures 2 38 3 43 10 0 7 4 27 0 2 22 1 Taxpayers' Rights Advocate 0 2 2 4 1 0 1 0 3 0 0 2 1 Other 1 29 102 132 3 0 2 2 112 5 7 79 34 Total 43 442 246 731 110 20 73 77 480 23 172 271 143 * Includes Torrance (AB) that closed 8/23/04. ** Includes Fresno (ARF/KHO) that changed from Ventura (AR) control to Sacramento (KH) control on 3/1/05. Note: The columns "Confirmed Staff Case Handling," "Case Handling Changed," "Satisfied with Outcome," and "Referred To" will not always equal the total cases since they are not applicable in all cases. APPENDICES Appendix 3 Taxpayer Contacts by Business Taxes Office Norwalk (AA) Van Nuys (AC) West Covina (AP) Ventura (AR) Culver City (AS) * San Francisco (BH) Oakland (CH) Santa Ana (EA) Riverside (EH) San Diego (FH) San Jose (GH) Santa Rosa (JH) Sacramento (KH) ** Out-of-State (OH) Appeals Section Board Members' Offices Centralized Collection Consumer Use Tax Environmental Fees Section Excise Taxes and Fees Division Franchise Tax Board Fuel Taxes Division HQ - General Offer In Compromise Petitions Section Refund Section Return Analysis Special Procedures Taxpayers' Rights Advocate Other 0 20 40 60 80 100 120 140 Audit Compliance Other TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT 33 Reasons for Business Taxes Contacts 34 Return Offers in Compromise APPENDICES Bankruptcy Interest Security Revocation Appeals Reimbursement Levy Audit Procedures Tax Collection Penalty Payment Plan Appendix 4 Consumer Complaint Policy/Procedure Refund Levy/EWO Questioning Liability Lien TAXPAYERS' RIGHTS ADVOCATE'S 2004-05 PROPERTY AND BUSINESS TAXES ANNUAL REPORT TRA Intervention Requested Information/Guidance 0 50 100 150 200 250 300 350
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This past year, the Douro region of Portugal marked the 250th anniversary of its establishment as an officially demarcated winemaking district, the first to be so designated in the modern age. The name of the game back then was Port, mostly supplied to England, which was cut off from French vineyard sources because of the geopolitics of the era.
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Yoga Half Moon Pose Stock IllustrationAnatomy,Female Likeness,Yoga,Agility,Balance,Biomedical Illustration,Color Image,Digitally Generated Image,Flexibility,Half-Moon Position,Healthcare And Medicine,Healthy Lifestyle,Human Representation,Illustration,Lifestyles,No People,Relaxation Exercise,Science,Square,White BackgroundPhotographer Science Picture CoCollection: Collection Mix: Subjects Skeleton layered over a female body in half moon pose showing the skeletal alignment of this particular yoga posture.


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Nashville, TN --- Centennial Art Center announces its annual international artist show Get Cultured. Each October (during Artober), Nashville celebrates its diverse population with the Celebrate Nashville Cultural Festival that takes place in Centennial Park. In conjunction with this annual event, Centennial Art Center hosts a pre-festival event by inviting international artists that reside in Nashville (or surrounding areas) to display artwork in its gallery. This year, the gallery will host paintings, sculptures and photographs by a selected group of artists.
These artists are former residents from all over the globe and now call Nashville home—Vijay Makrandi (India), Giro Gabayoyo (Philippines), Juan Carlos Hooper (Mexico), Laura Jane Martin (Germany), Voyir Mustapich (Croatia), Jorge Mendoza (Bolivia), Theresa Lapidus (Germany) and Olga Alexeeva (Russia). The exhibit Get Cultured creates a unique opportunity for artists to engage with the public and allows the artists to share stories about how their cultural background influences their art. Get Cultured will open with an Artist's Reception on Friday, October 4 from 5-7pm.
The celebration will continue Saturday, October 5 at Centennial Art Center as the gallery, art studios, courtyard and herb garden will stay open to the public from 10am-6pm for tours and demonstrations during the entire Celebrate Nashville Cultural Festival. Exhibiting artists will be in the gallery to greet visitors and answer questions about their artwork and will feature refreshments from their respective countries. The Art Center's painting and pottery students will be working in their respective studios, offering free demonstrations for visitors. Gallery visitors are encouraged to take tours of the facilities and learn more about the diverse classes offered at Centennial Art Center. Get Cultured will continue to be on display through October 23.
The Centennial Art Center Gallery is free and open to the public.
The exhibit is open October 4-23, 2013.
Gallery hours are Monday-Thursday 9am-5pm. For more information, call the Centennial Art Center at (615) 862-8442, visit online: http://www.nashville.gov/cac or find them on facebook.
© 2015 Metropolitan Government of Nashville and Davidson County, Tennessee


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Recommendations for shaded plant for privacy
aaronj2005April 4, 2014
Can anyone provide us with the names of plants that would do well in a mostly shaded area under a Plum Tree? (New Jersey) Preferably fast growing, as well.
The area we want to improve on and gain privacy is in the back corner of our chain link fence. The area expands directly across about 10 ft.
So we would like to purchase a few plants that could grow at least 6 ft in height and fill in the area.
One area in the back corner, receive about 2-3 hours of sun. We planted a Ruby Anniversary Abelia in the corner (which receives about 2-3 hours of sun) which isn't doing as well as the one that we planted in another area that receives more sun.
Any advice would be appreciated.


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What to see in Bangkok? - a mesmerising selection in a short space of time. This guide may help you decide on the best places to visit during your short stay... read more »
Swindon, in Wiltshire, is famous for railways and Honda cars but must have more going for it - it has just been officially twinned with Walt Disney World in Florida ... read more »
Cagliari is Sardinia's stunning capital city, perched on the rocks above a bustling port with the longest stretch of beach in Italy and guarded by medieval towers and walls... read more »
The bustling Greek island of Kos is the place to choose for beaches, watersports and a throbbing party scene... read more »
It was comforting to know that I wasn't alone. Across the valley, at the Hakone Open Air Museum in Japan, other Leeds girls were revealing their naked curves to the cool night air...... read more »
An honest waiter in Vietnam got our cruise off to a surprising and money-saving start before a tuk-tuk trip in India proved unusually expensive... read more »
With the west's best shopping, food and nightlife, plus great countryside, beaches and activities right on the doorstep, Devon's county town of Exeter makes a perfect city break destination... read more »
The first of the world's capital cities to be purpose-built, Washington DC is not only attractive but an efficient business centre, too... read more »
With its high-rise buildings and business buzz, it would be easy to dismiss Frankfurt as boring. But that would be wrong: take time to explore properly and you may even fall in love with the place... read more »
In New England, the food is excellent, the natives are friendly and you're never far from the next quick-stop-get-the-camera beauty spot... read more »
Kuala Lumpur has shrugged off its image as a city for fake knock-offs, emerging as a hotspot for polished malls and designer goods... read more »
The reinvention of old East Berlin shows this cosmopolitan city is now giving the West a run for its money... read more »
Commanding the western gateway to the Mediterranean, Gibraltar has been a trading community for centuries. Now major new investment means it's looking better than ever ... read more »
France's famous pink city, Toulouse, is a vibrant metropolis where you can drink, dine and party until the early hours without ever feeling like a tourist... read more »
Paros is the perfect first step on a Greek island-hopping trip – if you can bear to tear yourself away from its beaches and nightlife... read more »
To do the Greek island of Mykonos in style, you really need a private jet – flying charter is so infra dig, dahling. If money is no object, you're on the right island... read more »
Kreuzberg is the heart of Turkish Berlin and the city's alternative centre, with an energetic mix of colourful buildings, funky eateries and exotic markets... read more »
Thanks to the Soviet Union break-up, Black Sea resorts that were once the exclusive preserve of the Party are now playing host to curious cruise passengers... read more »
Winter sun doesn't have to mean Caribbean beach holidays - head for South Beach, Miami and you can add nightlife and retail therapy to the sun, sea and sand combination... read more »
Castles, caves, culture, great food, bewitching scenery, colourful markets… and the best hot chocolate in the world. Slovenia has everything its European neighbours have – apart from the crowds ... read more »
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Originally written on Wrestlechat.net | Last updated 11/20/14
Kevin Nash worked the third episode of WWE NXT taped last night from Full Sail University, as the commissioner for one night only. Nash commented on Twitter: "Thank you WWE, HHH and the NXT family for having me tonight. The business is in good hands. Great group of talent and old friends. Special thanks to @HeathSlaterOMRB for partaking in my reindeer games. Hope you had a nice landing." FOLLOW US on TWITTER at Twitter.com/WrestleChatNet and LIKE US on FACEBOOK using key word "WrestleChat".
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TV Doctors Unite!
Former "Scrubs" star Zach Braff has cast one-time "Chicago Hope" medico Mandy Patinkin in his new film, "Wish I Was Here". The project, financed [largely] through Kickstarter, stars Braff as a 35-year-old looking for purpose and meaning in his life. As you do.
Los Angeles, CA, (May 14, 2013) – Actor/Writer/Director Zach Braff today announced that Tony® and Emmy® Award-winning actor Mandy Patinkin has been cast in the film "Wish I Was Here." The announcement was made on the film's Kickstarter page where the film had already surpassed its initial $2 million goal in just four days.
Braff will direct and star in the film which is based on an original screenplay he wrote with his brother, Adam Braff. Academy Award®-nominated producers Stacey Sher and Michael Shamberg ("Django Unchained," "Contagion," "Garden State," "Erin Brockovich," "Pulp Fiction") are producing the film through their company Double Feature Films.
"Wish I Was Here" is the story of Aidan Bloom (Braff), a struggling actor, father and husband who at 35, is still trying to find his identity; a purpose for his life. He and his wife are barely getting by financially and Aidan passes his time by fantasizing about being the great futuristic Space-Knight he'd always dreamed he'd be as a little kid. Patinkin will play Braff's character's father.
Veteran of stage, film and the small screen, Mandy Patinkin currently stars on the critically acclaimed hit show "Homeland." He won a Tony® Award in 1980 for his Broadway debut as Che in Andrew Lloyd Webber's "Evita." He also received a Tony® nomination for his starring role in the Pulitzer Prize winning musical, "Sunday In The Park With George." His feature film credits include his Golden Globe nominated performance in "Yentl," "The Princes Bride," "Everybody's Hero," "Pinero," "Lulu On The Bridge," "Ragtime" and "Dick Tracy." Patinkin won an Emmy® Award for his performance on the long-running series "Chicago Hope." Additional television credits also include "Criminal Minds," "Dead Like Me," "Strange Justice," "The Hunchback" and "The Larry Sanders Show," for which he also received an Emmy® nomination. Patinkin also has an extremely successful career as a recording artist. He has toured extensively performing to sold-out audiences across the US, Canada, London and Australia. He recently marked the 20th anniversary of performing solo concerts with a two-week run of all of his concerts in rep at New York's Public Library, the very space he began his concert career.
The filmmakers launched a Kickstarter campaign on April 24 with a goal of raising $2 million in 30 days. Donor incentives range from personal copies of the script, to access to weekly behind-the-scenes video, invitations to the premiere, local screenings with Q&A's, limited-edition vinyl copies of the film's soundtrack and even a speaking role in the film. A contest was launched last week allowing fans to create and design a T-shirt with the winning design to be produced and distributed as one of the backer incentives. To date, the campaign has amassed more than 38,000 backers and has raised over $2.6 million. With nine days remaining in the campaign, the "Wish I Was Here" movement has also driven a remarkable 20,000 new users to Kickstarter.
For more information and updates on the "Wish I Was Here" campaign, please check:
Kickstarter: http://www.kickstarter.com/projects/1869987317/wish-i-was-here-1
Twitter: www.twitter.com/zachbraff
Facebook: www.facebook.com/zachbraff
- Trailer : Masterminds - March 31, 2015
- When will we see the next Star Wars trailer!? - March 31, 2015
- Shrek to appear in new Puss in Boots sequel? - March 31, 2015
- Disney developing live-action Mulan - March 31, 2015
- Tron 3 ascends into title territory - March 31, 2015
- Superhero Movie Updates : X-Men, Suicide Squad, Deadpool, The Flash, TMNT - March 31, 2015
- NBC bringing The Wiz to Television! - March 31, 2015
- Basu boards Metal Gear Solid - March 31, 2015
- Blunt joins Krasinski in Animal Crackers - March 31, 2015
- Aussie film These Final Hours adapted for Television - March 31, 2015
Against the Current - the band, not adventures in dangerous swimming 101
Zedd - If our love is tragedy, why are you my remedy? (Well, answer my question!)
Arrow (Okay, Felicity from Arrow!)
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Alex G - far more talented than her younger brother Alex H
Cameron Crowe movies - Say Anything..., Jerry Maguire, Almost Famous
The sign 'Free Wi-Fi'.
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Acidic Email from angry, over passionate teenagers after I trash something "Twilight"-related on the site. Sparkle elsewhere.
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HI all,
My w reg ford fiesta zetec s has a fault.
when i brought the car the rear fog fuse was not in the fuse box slot, so i have just put a fuse in it ( fuse box beside/under steering wheel) and the fog switch and rear fog bulb work correctly but my hazards come on.
i have checked every fuse and they are all fine, i have pulled the fuses in and out whilest the 10amp fuse is in and still the hazards stay on.
Help would be much appreciated thank you.
Put Fuse For Rear Fog In Fuse Box And Hazards Come On
Started by Rupz01, Jul 25 2012 10:31 AMfiesta zetecs w reg rear fog hazard lights electrics fuse box fault
No replies to this topic
Posted 25 July 2012 - 10:31 AM
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