BOE-441d

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-441d.pdf

This page BOE-441d (P1) REV. 02 (05-23) watermarked sample REQUEST FOR INFORMATION onlycontact This request for information is being made by the assessor pursuant to assessorfor the authority granted by Revenue and Taxation Code section 441(d). actual This provision requires you to comply. form.

NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address.) ASSESSOR'S USE ONLY:

DATE OF REQUEST DUE DATE FOR REQUESTED INFORMATION

STREET ADDRESS OR PHYSICAL LOCATION OF THE PROPERTY CITY STATE ZIP Form ASSESSOR’S PARCEL NUMBER(S)

ACCOUNT NUMBER(S)/ASSESSMENT NUMBER(S) ONLY

EVENT DATE(S) EVENT TYPE(S) Actual SEE ENCLOSURE FOR THE LIST OF INFORMATION SPECIFICALLY BEING REQUESTED. IF YOU ARE UNCERTAIN AS TO WHAT INFORMATION IS BEING REQUESTED OR NEED MORE TIME TO COMPLY WITH THE REQUEST, PLEASE CONTACT THE ASSESSOR’S OFFICE EMPLOYEE WHOSE NAME AND CONTACT INFORMATION APPEAR ON THE ENCLOSURE. for

Is this request being made in conjunction with an assessment appeal hearing? NO YES If yes, please complete the following:

Assessment Appeal Application number(s), if assigned:________________________________________________ SAMPLE
Applicant:____________________________________________________________________________________
Hearing date, if scheduled:______________________________________________________________________
Type(s) of assessment(s) being appealed:__________________________________________________________ Assessor

Various provisions in the Revenue and Taxation Code grant assessors the authority to obtain information to fulfill their assessment duties. This request for information is made pursuant to the authority granted by Revenue and Taxation Code section 441, subdivision (d), which states: (1) At any time, as required by the assessor for assessment purposes, every person shall make available for examination information or records regarding their property or any other personal property located on premises they own or control. In this connection details of property acquisition transactions, construction and development costs, rental income, and other data relevant to the determination of an estimate of value are to be considered as information Contact essential to the proper discharge of the assessor’s duties.

(2) (A) Upon written request of an assessor, the assessee or the assessee’s designated representative shall transmit the information or records described in paragraph (1) by mail, or in electronic format if the information or records are available in electronic format or have been previously digitized. This paragraph shall not be construed or interpreted to limit the assessor’s authority to also examine information or records described in paragraph (1).

(B) Information or records requested pursuant to this paragraph shall be transmitted within a reasonable time period.

This page watermarked BOE-441d (P2) REV. 02 (05-23) sample only contact assessor (3) (A) This subdivision shall also apply to an owner-builder or an owner-developer of new construction thatforis sold to a third party, is constructed on behalf of a third party, or is constructed for the purpose of selling that propertyactualto a third party. form.

(B) The owner-builder or owner-developer of new construction described in subparagraph (A), shall, within 45 days of receipt of a written request by the assessor for information or records, provide the assessor with all information and records regarding that property. The information and records provided to the assessor shall include the total consideration provided either by the purchaser or on behalf of the purchaser that was paid or provided either, as part of or outside of the purchase agreement, including, but not limited to, consideration paid or provided for the purchase or acquisition of upgrades, additions, or for any other additional or supplemental work performed or arranged for by the owner-builder or owner-developer on behalf of the purchaser.

Please read the enclosure carefully, as the assessor may also request information authorized under other provisions of law, as set forth in the enclosure. All information requested by the assessor or furnished in the property statement shall be held secret by the assessor pursuant to Revenue and Taxation Code section 451.

If the assessor has checked the box “YES” indicating that this request is being made in conjunction with an assessment appeal hearing, based on the information you provide, the assessor may arrive at a value conclusion that is satisfactory to you. If this occurs, the Form assessor will make a recommendation to the assessment appeals board that your assessed value be changed to that value. However, if you still do not agree with the recommended value, a hearing will proceed.

If you do not comply with this request, or provide only a portion of the information requested, your hearing may proceed as scheduledor it may be delayed or the assessment appeals board may scheduleONLYa prehearing conference to be held in advance of your hearing. If you do not provide the requested information to the assessor before the hearing or the prehearing conference (if scheduled), you will have an opportunity to explain to the assessment appeals board members or hearing officer why you have not complied with the requestfor information, and they will decide whether to hold the hearing without the Actualinformation, whether to postpone or continue the hearing in order to give you time to comply with the request, whether to postpone or continue the hearing so that a subpoena can be issued, or whether any other action should be taken by the assessor or by the assessment appeals board.If you appear at the hearing and introduce any information that hadforbeen requested under Revenue and Taxation Code section 441(d) and was not provided to the assessor, the assessor is entitled to a continuance of the hearing to examine the new information.

If you do not comply with this section 441(d) request, you may be asked to appear before the Superior Court. (See Revenue and Taxation Code section 468.) Please also be advised that noncompliance or the making of a false statement with regard to the request may subject you to criminal misdemeanor penalties. (See Revenue and Taxation Code sections 461 and 462.)

For more information about the assessment appeal process, including how to obtain information from the assessor, please see the State SAMPLEBoard of Equalization’s Assessment Appeals Manual at:

http://www.boe.ca.gov/proptaxes/asmappeal.htm Assessor

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