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1. The function of an appeals board is to... other matters of property tax assessment over which the appeals... Name:
Name:
County:
Date:
APPEALS PROCESS SELF-STUDY TRAINING SESSION
REVIEW QUESTIONS
1. The function of an appeals board is to determine the full value of property or to determine
other matters of property tax assessment over which the appeals board has jurisdiction.
True
False
2. It is within an appeals board's jurisdiction to: [Mark all that apply]
Hear and decide the assessed value of individual properties on the local tax roll.
Hear and decide proper classification of property, even if the result is that the property is
exempt from property taxation.
Hear and decide appeals where claims for exemption from property taxes have been
denied.
Hear and decide the proper allocation of value for property that is the subject of the
hearing.
All of the above.
3. An appeals board's determination of value may not be set aside by a reviewing court unless
the court determines that [mark all that apply]:
The value set by the appeals board was determined by using the wrong valuation
method.
The value set by the appeals board was fraudulent or arbitrary.
The value set by the appeals board involved an abuse of discretion.
The value set by the appeals board failed to follow standards prescribed by the
Legislature.
All of the above.
4. When a member of a board of supervisors leaves office, he or she may continue as a member
of the local board of equalization.
True
False
1
August 2015
5. Section __________ permits up to two members of a county board of supervisors who have
served as members of a county board of equalization also to serve as assessment appeals
board members.
6. The California Constitution provides authority for the board of supervisors to assume
jurisdiction over an appointed appeals board in its valuation function.
True
False
7. A person is eligible to sit as an appeals board member if he or she meets which of the
following criteria [mark all that apply]:
Has a minimum of five years' experience as a certified public accountant.
Has a minimum of five years' experience as a licensed real estate broker.
Has a minimum of five years' experience as a property appraiser certified by the Office
of Real Estate Appraisers.
Has a minimum of five years' experience as an attorney.
Any of the above.
8. In counties with populations of 200,000 or more, the boards of supervisors have more
latitude in determining the eligibility of appeals board candidates than in smaller counties.
True
False
9. Revenue and Taxation Code section 1624.01 requires that all new members of assessment
appeals boards must complete a training course. If a member fails to comply with a request
from the clerk to complete the training, the member is considered to have resigned his or her
position on the assessment appeals board.
True
False
10. In counties that have appointed hearing officers, applications may be heard by a hearing
officer if the market value of the property does not exceed $500,000.
True
False
2
August 2015
11. A board of supervisors cannot review the decision of an appeals board and substitute its
opinion of value on the assessment roll; however, the board of supervisors can decide to
grant a taxpayer's separately filed claim for refund for the same property.
True
False
12. Any county that cannot effectively erect an ethical wall between attorneys representing the
appeals board and the assessor should obtain separate independent counsel to advise the
board or the assessor.
True
False
13. Government Code section 15606 requires that the State Board of Equalization shall: [Mark
all that apply]
Bring an action in court to compel a city or county tax official to comply with a
provision of law, or any rule or regulation of the board governing the assessment or
taxation of property.
Prescribe rules and regulations to govern local boards of equalization when equalizing
and assessors when assessing, including uniform procedures for the consideration and
adoption of written findings of fact.
Prescribe rules and regulations to govern local boards of equalization when equalizing
and assessors when assessing with respect to the assessment and equalization of
possessory interests.
Prescribe and enforce the use of all forms for the assessment of property for taxation,
including forms to be used for the application for reduction in assessment.
E. All of the above.
14. Although constitutional requirements of procedural due process do not require that an
assessment appeal involve a trial before a court, a proceeding before an administrative officer
or board is constitutionally adequate only if the basic requirements of notice and opportunity
for hearing are met.
True
False
15. Property Tax Rules 301 through 326, adopted by the State Board of Equalization, pertain to
local equalization matters and are binding as law on assessment appeals boards unless
superseded by a local rule adopted by the county board of supervisors.
True
False
3
August 2015
16. An assessment appeal filed on another county's version of the application form may be
accepted by the clerk of the board if filed in a timely manner.
True
False
17. In order to be considered a valid application, a taxpayer must provide [mark all that apply]:
Name and mailing address of the applicant.
The roll value on which the assessment of the property was based.
A valid signature on the application.
A description of the property which is the subject of the application sufficient to identify
it on the assessment roll.
The applicant's opinion of the value of the property on the valuation date of the
assessment year in issue.
The applicant's telephone number and email address.
The facts relied upon to support the applicant's claim that the board should order a
change in the assessed value or classification of the property.
Any of the above.
18. A digital signature means an electronic identifier, created by computer, intended by the party
using it to have the same force and effect as the use of a manual signature.
True
False
19. An application may be properly filed by which of the following [mark all that apply]:
A person having a direct economic interest in the payment of the property taxes.
A person acting as an agent of the applicant who has written authorization to represent
the applicant.
A parent of the applicant.
A person who is a California-licensed attorney authorized by the applicant to file the
application.
All of the above.
20. The regular assessment filing period for all counties is July 2 through September 15.
True
False
4
August 2015
21. Section 1605 provides that the filing period in all counties for supplemental assessments,
escape assessments, and roll corrections is within 60 days of the date of mailing printed on
the notice of assessment, or the postmark, whichever is later.
True
False
22. If property has been reassessed following a calamity, a taxpayer may file an application to
protest the reassessed value within six months from the date of mailing of the reassessment
notice.
True
False
23. The applicant has a right to amend his or her application any time, if requested in writing to
the clerk of the board, as long as the written request is made at least 10 days prior to the
scheduled hearing.
True
False
24. If an applicant withdraws an application that has also been designated as a claim for refund,
the action also constitutes withdrawal of the claim for refund.
True
False
25. Appeals board members are responsible for making themselves aware of circumstances in
which their impartiality might be called into question and the integrity of the appeals process
compromised.
True
False
26. All applications must be filed with the clerk of the board in the county where the property is
located, and the timeliness and completeness of the applications are validated by the county
assessor.
True
False
27. If an applicant requests a postponement within _________ days of the expiration of the
two-year period provided in section 1604, the postponement is contingent upon the
applicant's written agreement to extend and toll the two-year period, subject to termination of
the agreement by _________ days written notice by the applicant.
5
August 2015
28. Rule 305.2 provides that a county board of supervisors may establish procedures for holding
prehearing conferences which can be a valuable tool in the orderly scheduling and conduct of
hearings.
True
False
29. There are various statutes that allow an assessor to obtain information relative to a hearing.
Which of the following statutes allow the assessor to obtain such information [mark all that
apply]:
Revenue and Taxation Code section 441
Revenue and Taxation Code section 408
Revenue and Taxation Code section 469
Revenue and Taxation Code section 470
Property Tax Rule 322
Revenue and Taxation Code section 1606
Any of the above.
30. An appeals hearing must be rescheduled if it is determined that the applicant is not present.
True
False
31. An assessor may request an exchange of information any time prior to 30 days before a
scheduled hearing provided the assessed value of the property exceeds $100,000.
True
False
32. When the applicant or assessor is providing appraisal information by using the comparable
sales approach to value, the data must be [mark all that apply]:
From comparable properties where the sales occurred no more than one year before the
date for which value is being sought.
From a minimum of five comparable property sales.
From comparable properties that sold under open market conditions.
From comparable properties that are located only in the subject property's neighborhood.
All of the above
6
August 2015
33. When an exchange of information has taken place, the parties may introduce evidence only
on matters that were exchanged unless the appeals board determines that the new evidence is
relevant to the hearing.
True
False
34. Only an applicant may challenge the participation of an appeals board member in any
proceeding.
True
False
35. A current board member or an alternate board member may represent an applicant on an
application filed pursuant to section 1603 in the county in which the board member or
alternate member serves as long as the member or alternate member is not being
compensated for representing the applicant.
True
False
36. Pursuant to constitutional authority, the __________________________, by statute, and the
_______________________________________, by regulation, have further elaborated the
means by which appeals boards exercise their jurisdiction.
37. An appeals board may reduce an assessment only upon a timely filed, complete application.
However, an appeals board may, after giving proper notice, invoke jurisdiction on its own
motion and increase an assessment.
True
False
38. An appeals board has no jurisdiction to hear an application filed prior to the applicant
receiving notice of the assessment.
True
False
39. The goal of the assessment appeals process is the correct determination of property value for
tax assessment and purposes, and, for that reason, __________________ disputes are within
the special competence of appeals boards.
7
August 2015
40. Match the following base year value provisions.
1
Proposition 60
2
Proposition 90
3
Proposition 110
Allows persons who are severely and permanently disabled to transfer their
residence's base year value to a new residence, under specified circumstances.
Allows persons over age 55 to transfer their residence's base year value to a new
residence, under specified circumstances, within the same county.
Allows persons over age 55 to transfer their residence's base year value to a new
residence, under specified circumstances, to another county that has adopted a
participating ordinance.
41. If an assessor's audit discloses an overassessment in any tax year and an underassessment in
any tax year, section 533 provides that under certain circumstances refunds will be an offset
against proposed tax liabilities. Under these circumstances, a taxpayer is not entitled to an
equalization hearing for those years in which the assessor determined that the property was
underassessed since no tax bill will be issued.
True
False
42. __________________________________________ is defined in section 60 as "a transfer of
a present interest in real property, including the beneficial use thereof, the value of which is
substantially equal to the value of the fee interest."
43. An appeals board has the jurisdiction to hear and decide most penalty assessments. The
appeals board must determine whether specified conditions or standard of conduct necessary
for incurring the penalty existed. Those conditions or standard of conduct include a willful
misrepresentation to evade taxes.
True
False
44. An appeals board is precluded from hearing an application which challenges a base year
value previously determined by an appeals board for an earlier assessment year.
True
False
8
August 2015
45. Section 1604 provides that an appeals board, not a hearing officer, must make a final
determination on an application within two years of the timely filing of the application.
True
False
46. An appeals board should not hear applications that involve no factual disputes as to value and
that are solely based on legal issues outside the jurisdiction of local appeals boards.
True
False
47. All locally assessed real and personal property must be reassessed each year to fair market
value as of the January 1 lien date.
True
False
48. An _______________________________ of property is a collection of assets that functions
together and that commonly sell as a unit or that are specifically designated as such by law.
49. Under the provisions of article XIII A of the Constitution (Proposition 13), a single parcel of
real property may have more than one base year value.
True
False
50. An assessor's primarily source of information about a change in ownership event is from
documents filed by taxpayers. Provide three examples of such documents.
a____________________________________________________________
b____________________________________________________________
c____________________________________________________________
51. For newly constructed property, the date of completion for property tax assessment purposes
is the lien date following the notice of occupancy issued by the local building agency.
True
False
9
August 2015
52. There are various statutory exclusions from reassessment at the time of new construction,
including [mark all that apply]:
Repair or replacement of contaminated property.
Timely construction of property damaged by misfortune where the property after
reconstruction is substantially equivalent to its state prior to the misfortune.
Specified seismic retrofitting and earthquake hazard mitigation technologies applied to
existing buildings.
Construction to make an existing building more accessible to a severely and
permanently disabled person.
Construction of a fire protection system in an existing structure.
All of the above.
53. A supplemental assessment is enrolled following a change in ownership or completion of
new construction and may be for either a negative or positive amount.
True
False
54. If a property experiences a decline in value, but the current fair market value is still greater
than the adjusted base year value on the roll, the adjusted base year value will remain as the
taxable value.
True
False
55. One of the most difficult and often controversial assessment issues that may confront an
appeals board is the proper classification of the property under appeal.
True
False
56. If an assessor grants a claim for property tax relief for property damaged by a calamity, the
downward assessment results in a reduction of property taxes for the current year, prorated to
reflect the number of months remaining in the year after the damage occurred, but cannot
result in a refund of taxes to the property owner.
True
False
10
August 2015
57. An appeals board has no jurisdiction to hear exemption issues. However, if the sole issue of
an application involves classification of property which could ultimately result in an
exemption, the appeals board may hear and decide the application.
True
False
58. The three major appraisal approaches for estimating value for locally assessed property are:
a_________________________________________
b_________________________________________
c_________________________________________
59. The _________________ approach is the only approach that can be applied to all improved
real property and personal property.
60. The appraisal approach that is defined as an approach that uses direct evidence of the
market's opinion of the value of a property is the:
Comparative sales approach
Cost approach
Income approach
Historical cost approach
None of the above
61. The preferred method of arriving at the assessed value of a property is through the use of the
comparable sales approach, when data are available, and requires analysis of sales
transactions that are [mark all that apply]:
Open market, arm's-length sales.
Sales that occurred before the lien date for which the subject property is being valued.
Only sales of property that are in the same neighborhood as the subject property.
Sales that approximate the same value, regardless of property use type.
All of the above.
62. The comparative sales approach is the preferred approach for the appraisal of land when
reliable sales data for comparable properties are not available.
True
False
11
August 2015
63. An appeals hearing is an administrative adjudicative proceeding and, as such, must observe
formal rules of evidence used in courts of law.
True
False
64. Appeals hearings must be conducted according to procedures designed to guarantee each
party's right to fundamental _______________________ and ________________________.
65. Rule 324 provides that when valuing property for purposes of either the regular roll or the
supplemental roll, the board shall not consider a sale if it occurred more than 60 days after
the date for which value is being estimated.
True
False
66. The decision as to whether a subpoena should be issued for attendance of a witness or for
taxpayer's books or records for an appeals hearing rests solely with the county counsel.
True
False
67. The property tax system is based on the assumption that the county assessor has properly
performed the assessment duties in accordance with law and other applicable standards.
True
False
68. Generally, the applicant has the burden of proof and must present evidence first in an appeals
hearing. However, the burden of proof shifts to the assessor for appeals hearings involving
[mark all that apply]:
Commercial property where the applicant is not represented by an agent or attorney
Escape assessment where the applicant has provided all required documents
Determination of the classification of a property where the result will exempt the
property from taxation
A combination of personal property and real property following an audit conducted by
the assessor
All of the above
69. Once a written stipulation is signed by the applicant, the county assessor, and the county
counsel, an appeals board has no jurisdiction and cannot reject the stipulation.
True
False
12
August 2015
70. Although appeals hearings are conducted less formally than court proceedings, appeals board
members should [mark all that apply]
Ensure that hearing participants are afforded ample time to present their evidence.
Maintain a professionalism that avoids the appearance of favoritism toward either party.
Not accept or solicit information outside of the hearing process.
Advise the clerk of any potential conflict of interest.
All of the above.
71. Depending on the complexity of the hearing, it is at the discretion of the appeals board
chairperson whether testimony presented should be taken under oath.
True
False
72. An appeals board may admit testimony as to any matters relevant to the issues presented in
the application, even if it is not directly related to the question that prompted the testimony.
True
False
73. When a portion of a hearing involves evidence regarding trade secrets, that portion of the
hearing may be closed to the public at the discretion of the appeals board.
True
False
74. The board of supervisors may delegate decisions regarding postponing hearings to the clerk
of the board.
True
False
75. Prior to and during the conduct of a hearing and in the process of reaching a decision, an
appeals board must act to guarantee fundamental fairness to all parties by ensuring the
requirements of procedural due process are met.
True
False
13
August 2015
76. In order to evaluate the evidence and make a decision, board members must determine the
weight each piece of evidence merits, based on the credibility of the evidence.
True
False
77. The final decision by an appeals board [mark all that apply]:
Constitutes the final action on an application under the appeals board's jurisdiction.
Prohibits further action on an application based on information received subsequent to
the hearing.
May only be amended to correct a clerical/mathematical error.
Establishes the full value of the property until a reassessable event occurs.
All of the above.
78. Denial of due process may result from a conscious failure by the appeals board to exercise
fair or impartial judgment, or an appeals board's decision made without substantial evidence
to support it.
True
False
79. Generally, administrative remedies are to file an application for reduction in assessment with
the appeals board, and file a claim for refund of excess taxes paid with the board of
supervisors.
True
False
14
August 2015
80. Match the following Property Tax Rules to the appropriate excerpt.
1
Rule 302
2
Rule 305
3
Rule 305.1
4
Rule 305.3
5
Rule 305.5
6
Rule 309
7
Rule 311
8
Rule 313
The information exchanged shall provide reasonable notice to the other party
concerning the subject matter of the evidence or testimony to be presented at the
hearing.
If a hearing takes place before a board consisting of an even number of members
and they are unable to reach a majority decision, the application shall be reheard
before the full board.
No application shall be rejected as a duplicate application by the clerk unless it
qualifies as a duplicate application within the meaning specified in section 1603.5
of the Revenue and Taxation Code.
The board has no jurisdiction to grant or deny exemptions or to consider
allegations that claims for exemption from property taxes have been improperly
denied.
"All property of the assessee" means any property, real or personal, assessed to
the assessee, or the assessee's statutory or legal predecessor in interest, at the
location of the profession, trade, or business for the year of the audit.
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.
An applicant or an applicant's agent may amend an application until 5:00 p.m. on
the last day upon which it might have been timely filed.
The hearing need not be conducted according to technical rules relating to
evidence and witnesses.
An application for equalization made pursuant to sections 1603 or 1605 of the
Revenue and Taxation Code, when determined, shall be conclusively presumed to
be the base year value for that assessment event.
15
August 2015
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