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 forexamination information or records regarding their property or any other personal property located on premises theyown 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 informationessential 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 transmitthe information or records described in paragraph (1) by mail, or in electronic format if the information or records areavailable in electronic format or have been previously digitized. This paragraph shall not be construed or interpretedto limit the assessor’s authority to also examine information or records described in paragraph (1).
3. (B)Information or records requested pursuant to this paragraph shall be transmitted within a reasonable time period.
4. (A) This subdivision shall also apply to an owner-builder or an owner-developer of new construction that is soldto a third party, is constructed on behalf of a third party, or is constructed for the purpose of selling that property to athird party.
5. (B)The owner-builder or owner-developer of new construction described in subparagraph (A), shall, within 45 daysof receipt of a written request by the assessor for information or records, provide the assessor with all informationand records regarding that property. The information and records provided to the assessor shall include the totalconsideration provided either by the purchaser or on behalf of the purchaser that was paid or provided either, as partof or outside of the purchase agreement, including, but not limited to, consideration paid or provided for the purchaseor acquisition of upgrades, additions, or for any other additional or supplemental work performed or arranged for bythe 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 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 scheduled or it may be delayed or the assessment appeals board may schedule a 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 request for information, and they will decide whether to hold the hearing without the information, 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 had been 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 Board of Equalization’s Assessment Appeals Manual at: http://www.boe.ca.gov/proptaxes/asmappeal.htm