Deed - Portion of Williams St - File D-1394, 2005

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BOE-67-A (BACK) REV. 1 (8/02) APPEAL RIGHTS If this supplemental assessment is the result of new construction, change in ownership or calamity reassess- ment you have the right to a formal appeal of the assessment which involves (1) the filing of a valid application (2) a hearing before an appeals board, and (3) a decision. An APPLICATION FOR CHANGED ASSESSMENT form is available from, and should be filed with, the Clerk of the Board. You may contact the Clerk's Office at (510) 272-6352. If this supplemental assessment is the result of an Assessment Appeals Decision no further appeal rights exist FILING DEADLINES For supplemental assessments due to new construction or change in ownership a formal appeal may be filed within 60 days after the date of this notice or the postmark date for the notice, whichever is later. For calamity reassessments a formal appeal may be filed within 6 months after the date of this notice or the postmark date for the notice, whichever is later. An application is considered timely filed if (1) it is sent by U.S. mail, properly addressed with postage prepaid, postmarked no later than the filing deadline; OR (2) the appeals board is satisfied that the mailing occurred by the filing deadline. If the filing deadline falls on a Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day shall be considered timely filed. In any case, an application may be filed within 12 months following the month in which this notice is received if you and the Assessor agree that there is an error in assessment resulting from the Assessor's judgement in determining the value of the property AND a written stipulation is filed with the assessment appeals board. ADDITIONAL APPEAL RIGHTS Under article XIII A of the California Constitution, the new base year value established a ceiling on the property's taxable value for subsequent assessment years; once the new base year value is determined, for each subsequent assessment year the Assessor will enroll the lower of (1) the property's new base year value, adjusted annually for inflation by no more than two percent, or (2) the property's current market value, taking into account declines in value due to damage, depre- ciation, obsolescence, changes in market conditions, or other factors. If no timely application is filed for the supplemental assessment, the new base year value may still be appealed. Specifically, an appeal of the new base year value may be filed between July 2 and September 15 for the current assessment year or in any of the three following assessment years. Any reduction made as the result of such an appeal will, however, apply only to the assessment year for which the appeal is filed and assessment years thereafter; neither the supplemental assessment nor the values for assessment years prior to the year for which the appeal was initially filed would be reduced. Exclusions Certain sales/transfers of property between parents and children and certain sales/transfers between grandparents and grandchildren may qualify from reassessment thereby maintaining your lower property tax liability. Please contact our office at (510) 272-3800 for further information. Exemptions If this supplemental assessment was issued as the result of a change in ownership it will be necessary to apply for the Homeowner's Exemption for the next regular roll. For questions regarding the Homeowner's Exemption please call (510) 272-3770. For any questions regarding any other type of exemption (welfare, church, etc.) please call (510) 272-6587