Property taxation: change in ownership statement.

Existing property tax law requires a transferee of real property or a manufactured home that is locally assessed to file a change in ownership statement no later than 45 days from the date of the change in ownership with the county in which the property or manufactured home is located, and authorizes the change in ownership statement to be filed with the assessor through the United States mail. If a county assessor makes a written request to a transferee to file a change in ownership statement and the transferee fails to do so within 45 days of that request, existing law imposes a penalty on the transferee equal to the greater of either $100 or 10% of the property taxes due on the property, but not to exceed $2,500 if the failure was not willful. This bill would require a change in ownership statement that is filed with the assessor through the United States mail to be deemed filed with the assessor on either the date of postmark affixed by the United States Postal Service, or on the date certified by a bona fide private courier service, on the envelope containing the statement. This bill would increase the $2,500 cap on the penalty for nonwillful failures to file a change in ownership statement to $5,000 for a failure to file a change in ownership statement on property that is eligible for the homeowners' property tax exemption or $20,000 if the property is not eligible for the homeowners' exemption. This bill would extend, from 45 days to 90 days, the time period for filing the change in ownership statement when a change in ownership occurs or if requested to do so by the assessor. This bill would also specify to which addresses the assessor may mail this request or a notice of a penalty. This bill would also require this request to identify the real property or manufactured home for which the statement is required to be filed, and would require the notice of penalty to identify the parcel or parcels for which the penalty is assessed. This bill would also make conforming changes to a related provision. Existing law requires a corporation, partnership, limited liability company, or other legal entity to file a change in ownership statement within 45 days from the earlier of the date of the change in control or the change in ownership, or the date of a written request by the State Board of Equalization. Existing law requires a penalty to be imposed if the person or legal entity required to file a change in ownership statement fails to do so within the 45-day period. Existing law authorizes the county board of supervisors to order this penalty abated, if an assessee establishes that the failure to file a change in ownership statement within the 45-day period was due to reasonable cause and not due to willful neglect, and the assessee has filed the change in ownership statement with either the assessor or the State Board of Equalization, as applicable, and an application for abatement of the penalty with the county board of supervisors, as provided. This bill would extend, from 45 days to 90 days, the time period for filing the change in ownership statement. This bill would authorize the county board of equalization or assessment appeals board, instead of the county board of supervisors, to order the penalty abated, as provided, and would make related changes. This bill would require the assessor to abate the penalty described above, if a written request to file a change in ownership statement, including a request to file a complete change in ownership statement, is mailed by the State Board of Equalization to a person or legal entity based on erroneous information provided by specified persons and the person or legal entity notifies both the State Board of Equalization and the county assessor of the error no later than 60 days after the date on which the person or legal entity is notified of the penalty. By changing the manner in which county officials process property tax penalties, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.