SB 1298: Property taxpayers’ bill of rights.

Existing law, known as The Morgan Property Taxpayers Bill of Rights, requires the State Board of Equalization to designate a Property Taxpayers Advocate to be responsible for, among other things, reviewing the adequacy of procedures for the distribution of information regarding property tax assessment matters and the adequacy of procedures for the prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems. Existing law requires the advocate to report at least annually to the executive officer of the board on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of the property taxpayers bill of rights. Existing law provides that nothing in the property taxpayers bill of rights requires the board to reassign property tax program responsibilities within its existing organizational structure.

This bill would make a nonsubstantive change to that latter provision.