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California Property Tax (Second Edition) by James S. Bone, CPA, M.B.A., C.M.I., is a concise guide to the complex web of California property taxes--the agencies that administer them and legal concepts and processes that support them. California property taxes are administered by 58 county governments of California, primarily through activities of three elected officials: the assessor, the auditor-controller, and the tax collector. The State Board of Equalization (BOE) regulates county assessment practices and administers a variety of state and local tax programs. Its Policy, Planning and Standards Division conducts assessment practices surveys, recommends property tax rules, and issues the Assessors' Handbook and Letters to Assessors. The BOE's Valuation Division administers the tax-rate-area mapping program to coordinate the administration of tax rate areas for counties, school districts and special assessment districts. There are state laws, regulations and judicial decisions that guide and control property tax law and administration. This insightful Second Edition explains the underpinnings of the law--the various functions of those government entities involved, the constitutional authority, the legal hierarchy of the tax law and assessment administration. It examines how types of property are defined and the legal concepts involved in property ownership, including property rights and related concepts. It explains what property is exempt from tax and what property is taxable. The book discusses property tax issues that arise in general appraisal and value concepts, including the three traditional approaches to value, with particular attention to the requirements of California property tax rules. It looks at leased properties, commercial owner/user properties, and the special valuation problems presented by possessory interests and agricultural/open space properties. Complexities related to change in ownership are outlined. New construction and commercial use of public facilities are also covered along with mineral properties, restricted use, homes and homeowner issues, mobile homes, the assessment appeals process, billings and collections, and much more. Helpful tables, charts and lists included in the text illustrate the book's discussion. This practical guide is a valuable resource for all property managers, appraisers, attorneys, CPAs, controllers, and other professionals who are involved with California property taxation.
About the Author
James Bone, CPA, M.B.A., C.M.I., is a Property Tax Director with PricewaterhouseCoopers in Los Angeles, California. Mr. Bone has more than 30 years experience in California property tax issues, including 13 years on the Assessment Appeals Board in Orange County, CA. He was actively involved in the California Board of Equalization's revisions of its Assessors Handbook series--Basic Appraisal, Advanced Appraisal of Real Estate, Advanced Appraisal and Assessment of Business Equipment and Personal Property, and Assessment Appeals. Mr. Bone was a member of the panel of arbitrators for the American Arbitration Association and is a qualified mediator in the State of California--focusing primarily in the area of accounting disputes. He has provided expert witness testimony in cases involving complex technical California property issues. As a C.M.I., which is awarded by the Institute for Professionals in Taxation, Mr. Bone has achieved the highest level of professional achievement in business property taxation and professional distinction in the field.
California Property Tax (Second Edition) by James S. Bone, CPA, M.B.A., C.M.I., is a concise guide to the complex web of California property taxes--the agencies that administer them and legal concepts and processes that support them. California property taxes are administered by 58 county governments of California, primarily through activities of three elected officials: the assessor, the auditor-controller, and the tax collector. The State Board of Equalization (BOE) regulates county assessment practices and administers a variety of state and local tax programs. Its Policy, Planning and Standards Division conducts assessment practices surveys, recommends property tax rules, and issues the Assessors' Handbook and Letters to Assessors. The BOE's Valuation Division administers the tax-rate-area mapping program to coordinate the administration of tax rate areas for counties, school districts and special assessment districts. There are state laws, regulations and judicial decisions that guide and control property tax law and administration. This insightful Second Edition explains the underpinnings of the law--the various functions of those government entities involved, the constitutional authority, the legal hierarchy of the tax law and assessment administration. It examines how types of property are defined and the legal concepts involved in property ownership, including property rights and related concepts. It explains what property is exempt from tax and what property is taxable. The book discusses property tax issues that arise in general appraisal and value concepts, including the three traditional approaches to value, with particular attention to the requirements of California property tax rules. It looks at leased properties, commercial owner/user properties, and the special valuation problems presented by possessory interests and agricultural/open space properties. Complexities related to change in ownership are outlined. New construction and commercial use of public facilities are also covered along with mineral properties, restricted use, homes and homeowner issues, mobile homes, the assessment appeals process, billings and collections, and much more. Helpful tables, charts and lists included in the text illustrate the book's discussion. This practical guide is a valuable resource for all property managers, appraisers, attorneys, CPAs, controllers, and other professionals who are involved with California property taxation.
About the Author
James Bone, CPA, M.B.A., C.M.I., is a Property Tax Director with PricewaterhouseCoopers in Los Angeles, California. Mr. Bone has more than 30 years experience in California property tax issues, including 13 years on the Assessment Appeals Board in Orange County, CA. He was actively involved in the California Board of Equalization's revisions of its Assessors Handbook series--Basic Appraisal, Advanced Appraisal of Real Estate, Advanced Appraisal and Assessment of Business Equipment and Personal Property, and Assessment Appeals. Mr. Bone was a member of the panel of arbitrators for the American Arbitration Association and is a qualified mediator in the State of California--focusing primarily in the area of accounting disputes. He has provided expert witness testimony in cases involving complex technical California property issues. As a C.M.I., which is awarded by the Institute for Professionals in Taxation, Mr. Bone has achieved the highest level of professional achievement in business property taxation and professional distinction in the field.
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Inside This Book
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First Sentence:
Property taxes are administered by the county governments of California. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
property tax rule, aircraft division, exempt property, taxable possessory interest, new base year value, assessment appeals hearing, last lien date, reassessable change, estimated economic rent, property tax appraisers, unsecured roll, comparative sales approach, percent good factors, assessment appeals board, supplemental roll, appraisal unit, physical real property, nontaxable property, new proved reserves, locally assessed real property, new construction assessment, property tax component, assessable value, intangible business values, new construction property Key Phrases - Capitalized Phrases (CAPs): (learn more)
California Property Tax, Telephone Numbers, Appeals Office Hours, Appeals Fax, State Board of Equalization, County of Orange, United States, County of Los Angeles, Clerk of the Board, Business Division, Superior Court, Williamson Act, Los Angeles County, Code Section, County of San Diego, California Constitution, Appraisal Institute, County of Alameda, Valuing Business Properties, Valuing Business Equipment, Assessable Units, San Diego County, County of Santa Clara, California Code of Regulations, Court Street Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
Property taxes are administered by the county governments of California. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
property tax rule, aircraft division, exempt property, taxable possessory interest, new base year value, assessment appeals hearing, last lien date, reassessable change, estimated economic rent, property tax appraisers, unsecured roll, comparative sales approach, percent good factors, assessment appeals board, supplemental roll, appraisal unit, physical real property, nontaxable property, new proved reserves, locally assessed real property, new construction assessment, property tax component, assessable value, intangible business values, new construction property Key Phrases - Capitalized Phrases (CAPs): (learn more)
California Property Tax, Telephone Numbers, Appeals Office Hours, Appeals Fax, State Board of Equalization, County of Orange, United States, County of Los Angeles, Clerk of the Board, Business Division, Superior Court, Williamson Act, Los Angeles County, Code Section, County of San Diego, California Constitution, Appraisal Institute, County of Alameda, Valuing Business Properties, Valuing Business Equipment, Assessable Units, San Diego County, County of Santa Clara, California Code of Regulations, Court Street Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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