Agenda

Return

C. 14

To:	Board of Supervisors
From:	Thomas L. Geiger, Chief Assistant County Counsel
Date:	February 7, 2023

Contra

Costa

County

Subject:

Deny the claim for refund of property taxes filed by Chung Jin Park

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 02/07/2023

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Ken Carlson, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:	Rebecca Hooley, Assistant County Counsel, (925) 655-2200
cc:	Rebecca Hooley, Assistant County Counsel Laura Strobel, County Administrator's Office Robert Campbell, Auditor-Controller Vince Robb, Assessor's Office

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: February 7, 2023
Monica Nino, County Administrator

BY:	, Deputy

RECOMMENDATION(S):

DENY the claim for refund of property taxes filed by Chung Jin Park for fiscal years 2017/18 through 2022/23.

FISCAL IMPACT:

No fiscal impact.

BACKGROUND:

On January 3, 2023, Claimant Chung Jin Park filed a claim with the Clerk of the Board seeking a refund of property taxes paid from 2018 to the present in the amount of $12,217.02. The claim appears to relate to a property that Claimant purchased in February 2017 in Lafayette, Assessor’s Parcel No. 248-120-010-9 (the “Property”).

BACKGROUND: (CONT'D)

Claimant maintains that his property has been overvalued by the Assessor’s Office because the Property cannot be built on or otherwise put to use due to the steep terrain and a scenic easement on the property. He further states that he has annual costs related “to mow[ing] dry weeds to prevent fires.”

To receive a property tax refund based on a challenge to the assessed value of a property, a taxpayer must first seek to have the property value equalized before the Assessment Appeals Board. If the Assessment Appeals Board lowers the assessed value of a property, the taxpayer may then seek a refund of property taxes paid. (See Steinhart v. County of Los Angeles (2010) 47 Cal.4th 1298, 1308.) Claimant has not received a reduced assessed value for the years at issue from the Assessment Appeals Board. Additionally, to the extent that Claimant seeks a property tax refund of payments that he made before January 3, 2019, the claim is untimely. (Rev. & Tax. Code, § 5097(a).) For these reasons, there is no basis to grant Claimant’s claim for a tax refund.

The claim has also been processed as a claim under the Government Claims Act. The claim was denied under the Government Claims Act on January 3, 2023.

CONSEQUENCE OF NEGATIVE ACTION:

Failure to take the recommended action would result in the interest continuing to accrue on a potential court-ordered refund of property taxes.