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CA - New BOE Rule Puts Taxpayers at a Disadvantage

by Scott Donald, Irvine, December 2012


The California State Board of Equalization has released new procedures that may make it more difficult for property owners to win their appeals.


Specifically, the new rule requires owners to go first in presenting appeal evidence. If the county board determines that that the taxpayer has presented proper evidence, sometimes referred to as the "burden of production," only then is the assessor required to present evidence.


This gives assessors an upper hand; they may not have to present their case if the taxpayer doesn't overcome the burden of proof. It creates another potential hurdle for owners trying to correct an overstated property valuation. To read more about the ruling, click here.