TO: Board of Supervisors
FROM: Tracy A. Schulze – Auditor-Controller
REPORT BY: Brandon Morford – Property Tax Manager
SUBJECT: Authorization for the Auditor–Controller to deny State assessed unitary property tax refund claim for Tax Year 2022-23.
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RECOMMENDATION
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Deny two (2) State assessed unitary property tax refund claims for return of 2022-23 taxes paid on Assessor’s Parcel Nos. 799-000-162-000 and 799-000-218-000 in accordance with Revenue and Taxation Code section 100 and Sections 5096 and 5097 (Utility company). (No Fiscal Impact)
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BACKGROUND
The Auditor-Controller’s Office has received property tax refund claims from unitary property owner (Pacific Bell and AT&T Mobility LLC) for paid 2022-23 property taxes. The property owners’ claims state the unitary property tax rate exceeds the rate allowed by the California Constitution and request refunds of $159,379 for taxes paid by Pacific Bell on Assessor’s Parcel No. 799-000-162-000 and $82,395 for taxes paid by A&T Mobility LLC on Assessor’s Parcel No. 799-000-218-000 for a total of $241,774 plus interest.
The claimants have challenged the State requirements and claim they are entitled to a partial refund on the grounds the taxes were erroneously or illegally collected, or illegally assessed or levied and gave the following reasons:
a. The property tax rate applied to Claimant's property value by Revenue and Taxation Code section 100 violates the uniformity clause (Cal. Const. art XIII, sec. 1).
b. The property tax rate applied to Claimant's property value by Revenue and Taxation Code section 100 violates the Equal Protection Clause of the United State Constitution (Section 1 of the Fourteenth Amendment to the United States Constitution.
c. The property tax rate applied to Claimant's property value by Revenue and Taxation Code section 100 is not "comparable" to the tax rate applied to other similarly situation properties, in violation of Cal. Const. art. XIII, sec. 1 and sec. 19 as discussed...
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