Tax Board Won’t Urge California Assessors to Offer Virus Relief

California’s elected tax board members won’t push quick property tax relief for commercial property owners facing potentially lower values due to the coronavirus pandemic.

The five-member State Board of Equalization voted 3-2 to reject a proposal that it issue guidance to county assessors that they should accept claims for mid-year declines in value. It was one of several proposals that the board considered Tuesday in response to the pandemic.

• The proposal came from attorneys representing taxpayers before county assessors and assessment appeals boards. They argued that restricted access due to stay-at-home orders or contamination from the virus should be considered physical damage that triggers reassessments.
• Board attorneys and representatives of the County Assessors Association contended that the proposal was in conflict with the state Constitution’s requirement that physical damage be present.
• The board delayed taking a position on pending legislation that would give apartment building owners an immediate disaster reassessment to make up for pandemic-induced rental losses.