Fillable Printable Board Meeting Agenda Template - California
Fillable Printable Board Meeting Agenda Template - California
Board Meeting Agenda Template - California
BOARD MEETING
AGENDA TEMPLATE
(Rev. 02/03/15)
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BOARD COMMITTEE MEETINGS
Legislative Committee
The committee considers issues relating to legislative proposals and recommends Board
positions on Assembly and Senate bills.
Customer Services and Administrative Efficiency Committee
The committee addresses issues that affect customer service to taxpayers and
administrative operations throughout the Board.
Business Taxes Committee
The committee provides a forum to discuss proposed regulations and policies relating to
sales and use tax and special taxes.
Property Tax Committee
The committee promotes uniformity and consistency in property tax assessment and
administration by providing a forum to discuss property tax rules and guidelines.
BOARD MEETING
Annual Board Member Photograph
The Board Members take an annual photograph, which is traditionally scheduled at the May
Sacramento meeting.
Annual Values Setting
The Board annually sets the unitary and nonunitary values of state-assessed properties at the
May Sacramento meeting (Revenue & Taxation Code 721).
Special Presentations
The Board Members make special presentations to staff members and others (i.e., resolutions,
Superior Accomplishment Awards, 25 Years Service Award, etc.).
Oral Hearings
Parties present oral arguments regarding reduction or cancellation of tax liability, refund of taxes
previously paid, reduction in assessed value, or other relief. Contribution disclosure forms are
required for oral hearings.
The five major categories of oral hearings, with their respective sub-categories, are:
A. Homeowner and Renter Property Tax Assistance Appeals Hearings
Claim for Assistance
B. Corporate Franchise and Personal Income Tax Appeals Hearings
Bank & Corporate Income Tax
Personal Income Tax
Taxpayers’ Bill of Rights Reimbursement Claim
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C. Sales and Use Tax Appeals Hearings
Sales and Use Tax
Local Sales and Use Tax Reallocation Hearing (contribution disclosure forms not
required)
Taxpayers’ Bill of Rights Reimbursement Claim
D. Special Taxes Hearings
Excise Taxes and Fees
Fuel Taxes
Taxpayers’ Bill of Rights Reimbursement Claim
Cigarette License Fee Appeals Hearings
Cigarette License Revocation Appeals Hearings
Petition for Release of Seized Property
E. Property Taxes Hearings
State Assessed Appeal (Private Railroad Cars, Escaped Assessments)
Application for Review, Equalization & Adjustment of Assessment
Welfare Exemption Claim
Timber Yield Tax Appeal
Local Property Tax Reallocation Hearing (contribution disclosure forms not
required)
Taxpayers’ Bill of Rights Reimbursement Claim
Public Hearings
F. Public Hearings
Examples of public hearings include:
Rulemaking
The adoption, amendment or repeal of regulations.
Property Tax
Capitalization, timber yield rates and timber harvest values. Also, State
assessees’ presentations on the valuation of State-assessed properties.
Taxpayers’ Bill of Rights Annual Hearings
Business Taxes –industry representatives and individual taxpayers present
proposals on changes to the business tax law, programs, polices or procedures.
Property Taxes – assessors, local agency representatives, and taxpayers propose
changes to the property tax law, programs, policies or procedures.
Tax Program Nonappearance Matters
Tax matters placed on nonappearance calendars require Board Member action, but do not
require taxpayer appearance.
G. Tax Program Nonappearance Matters – Consent
Tax matters are placed on consent calendars for the following reasons: taxpayer
indicated he or she does not desire an oral hearing, waived appearance, failed to
respond to the notice of hearing, petitioned for rehearing, and requested written
decision. Contribution disclosure forms are not required.
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H. Tax Program Nonappearance Matters – Adjudicatory
Tax matters are placed on adjudicatory calendars for the following reasons: petition
previously appeared on a published Board meeting calendar, pulled by staff or Board
Member at a previous Board meeting, or when there has been substantial Board
Member contact with the parties and/or staff. Contribution disclosure forms are
required.
Items G and H: The 10 major categories, with their respective sub-categories, within Items
G and H are:
1. Legal Appeals Matters
Cases Heard but not Decided (Adjudicatory Calendar only)
Petitions for Rehearing
Hearing Notice Sent - No Response-
Hearing Notice Sent - Appearance Waived
Hearing Notice Sent - Hearing Request Withdrawn
Hearing Request Withdrawn
Memorandum Opinion
Petition for Release of Seized Property
Matters for Board Consideration (Adjudicatory Calendar only)
2. Corporate Franchise and Personal Income Tax Matters
Formal Opinion
Decisions
Petitions for Rehearing
Opinion on Petition for Rehearing
3. Homeowner and Renter Property Tax Assistance Matters
Decisions
Petitions for Rehearing
4. Sales and Use Tax Matters
Redeterminations
Relief of Penalty
Denials of Claims for Refund
Denials of Relief of Penalty
Rescission of Denial of Refund
5. Sales and Use Tax – Credits & Cancellations and Refunds
Credits and Cancellations
Refunds
6. Special Taxes Matters
Redeterminations
Relief of Penalty
Denial of Claims for Refund
Denial of Relief of Penalty
7. Special Taxes – Credits & Cancellations and Refunds
Credits and Cancellations
Refunds
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8. Property Tax Matters
Petitions for Reassessment of Unitary/Nonunitary Value
Petitions for Penalty Abatement on Unitary/Nonunitary Value
Petitions for Reassessment and Penalty Abatement on Unitary/Nonunitary
Value
Petitions for Reassessment and Penalty Abatement on Unitary Escaped
Assessment
Petitions for Reallocation of Unitary Value
Petitions for Reassessment of Private Railroad Car Tax
Timber Yield Tax Claim for Refund
9. Cigarette License Fee Matters
Revocation Upheld
Revocation Rescinded
10. Legal Appeals Property Tax Matters
Petitions for Reassessment of Unitary/Nonunitary Value
Petitions for Penalty Abatement on Unitary/Nonunitary Value
Petitions for Reassessment and Penalty Abatement on Unitary/Nonunitary
Value
Petitions for Reassessment and Penalty Abatement on Unitary Escaped
Assessment
Petitions for Reallocation of Unitary Value
Petitions for Reassessment of Private Railroad Car Tax
Timber Yield Tax Claim for Refund
I. Tax Program Nonappearance Matters
The three categories within Item I are:
1. Property Taxes Matters Not Subject to Contribution Disclosure Statute
This calendar is used for staff-generated property tax matters such as audit
assessments, unitary and nonunitary escaped assessments, unitary land
escaped assessments, and Board roll changes. Contribution disclosure forms are
not required.
2. Offers In Compromise
Items on this calendar are staff recommendations of Offers in Compromise in
excess of $7,500. Contribution disclosure forms are not required.
3. Local Tax Reallocation Matters Not Subject to Contribution Disclosure Statute
Items on this calendar cannot be “adjudicatory proceedings” and are not
scheduled on the “consent” or “adjudicatory” calendars because they are never
subject to contribution disclosure. Contribution disclosure forms are not required.
Chief Counsel Matters
The Chief Counsel schedules matters of interest, legal or tax policy on tax programs requiring
Board discussion or approval.
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J. Rulemaking
The Chief Counsel submits regulatory actions that do not require a public hearing for
Board approval on the rulemaking calendar. Examples of matters placed on this
calendar include: petitions to adopt, amendment or repeal regulations, section 100
changes, requests for adoption of revised language (15-day file), and requests for
authorization to publish regulations that do not move through a committee. Additionally,
Board Member requests or inquiries regarding rulemaking are placed on this calendar.
K. Sales and Use Tax
Board Member requests or inquiries regarding business taxes matters that require
discussion or vote are placed on this calendar. Examples of matters on this calendar
include local tax reallocations, streamlining projects, and delegations of authority.
L. Property and Special Taxes
Board Member requests or inquires regarding property and special taxes matters that
require discussion or vote are placed on this calendar. Examples of matters on this
calendar include, streamlining projects, delegations of authority, State Assessee
procedures, Findings and Decisions, and Welfare Exemption Claims.
M. Other Chief Counsel Matters
Board Member requests or inquires that do not fit in the above three items are placed
on this calendar. Examples of matters placed on this calendar include: miscellaneous
Board Member requests, Taxpayers’ Bill of Rights Reimbursement Claims decided
without oral hearings, and delegations of authority.
Administrative Session
The Board staff present reports on matters of interest and policy requiring Board discussion or
approval.
N. Administrative Agenda
Retirement resolutions, adoption of Board Meeting minutes, Board workload calendar,
rate setting, and policy matters requiring Board approval appear on this agenda.
O. Board Committee Reports
Committee meeting minutes are presented to the Board for approval.
P. Other Administrative Matters
The Executive Director and staff's opportunity to report on matters of interest to the
Board, and to present other matters requiring Board action, including approval of
contracts over $1 million, approval of finance letters, budget change proposals, and
delegations of authority. The major categories within Item P are:
P1. Executive Director's Report
P2. Chief Counsel Report
P3. Sales and Use Tax Deputy Directors’ Reports
P4. Property and Special Taxes Deputy Directors’ Reports
P5. Administration Deputy Directors’ Reports
P6. Technology Deputy Directors’ Reports
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Announcement of Closed Session
The Chief of the Board Proceedings Division announces the general nature of the item(s)
discussed and recesses the Board Members into closed session.
Q. Closed Session
The Board Members may hold closed session during a regularly scheduled meeting for
the following reasons:
to hear settlement proceedings, which must be conducted in closed sessions;
to confer with, or receive advice from, legal counsel regarding pending litigation;
to consider the appointment, employment, evaluation of performance, or dismissal
of a Board employee or to hear complaints or charges brought against a Board
employee (unless the employee requests a public hearing);
to consider matters pertaining to the appointment or removal of the Executive
Director; or,
to hear confidential taxpayer appeals or data.
Open Session
The Chief of the Board Proceedings Division announces the general nature of the item(s)
discussed and any action taken to appoint, employ, or dismiss a public employee in closed
session.
Public Comment
The Board provides an opportunity for members of the public to directly address the Board.
Adjourn
The Chief of the Board Proceedings Division then adjourns the meeting.
Additional Information
Additional information provided on the public agenda notice:
A link to subscribe to the notice electronically, at www.boe.ca.gov/agenda.
The name, address, telephone number and e-mail address of a person who can
provide further information prior to the meeting.
Signature of the Chief of the Board Proceedings Division.
Information on accepting public comment with regards to committee meetings.
Information on accepting public comment with regards to agenda items.
Explanation of the "CF" designation next to items.
Notice that the order of items on the agenda may be modified by the Chair.
Notice that the location is accessible to people with disabilities and the contact
person if assistance is required.
Notice to indicate which items have material linked on the Internet.
A link to the webcast of the Board Meeting, at www.boe.ca.gov.
