Title
Assessor recommending the Board:
1) Approve the use of the Assessor web site for providing property tax notices, as required under §621 of the Revenue & Taxation code; and
2) Approve the Assessor implementing the posting of information required by §619 of the Revenue & Taxation code on the Assesor web site, as provided in §621.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND:
Revenue & Taxation code §619 requires that the Assessor notify property owners of changes to the assessed value of property when the change is caused by any event other than the annual 2% CPI increase. In the old property system, the vast majority of this notification was combined with another required notice of supplemental assessment and achieved a substantial reduction in notification and mailing costs. The new property system does not provide for a combined mailing. As a result, cost for annual property notices would increase. However, the Revenue & Taxation code §621 provides for the posting of the annual notice on the Assessor web site, with the approval of the Board of Supervisors.
The text of Revenue & Taxation code §619 and §621 are included below for reference.
§619
(a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following:
(1) Inform each assessee of real property on the local secured roll whose property’s full value has increased over its full value for the prior year of the assessed value of that property as it shall appear on the completed local roll.
(2) Inform each assessee of real property on the local secured roll, or each assessee on the local secured roll and each assessee on the unsecured roll, of the assessed value of his or her real property or of both his or her real and his or her personal property as it shall appear on the completed local roll.
(b) The information given by the assessor to the assessee pursuant to paragraph (1) or (2) of subdivision (a) shall include a notificatio...
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