Larry McCullough Explains How You’re Paying County Property Taxes on Sales Taxes

On page 31 of the current, June, issue of Latitude 38, reader Larry McCullough explains his pursuit of understanding California’s byzantine world of the property taxes paid on boats. His findings, shared below, don’t look good:

I finally received my “Findings of Facts” from the appeals board. I won on the valuation, the penalty and the interest, but I did not win, as expected, on the addition of sales tax being added every year.

For my 2024 assessment hearing, the valuation was lowered quite a bit to where I am supposed to receive over $2,000 back from the County. They reached their decision on December 5 and I still have not received my refund.

The 2023 appeal was much more detailed because it involved the 10% penalty and interest. The County tried three times to delay my hearing and decision; the latest attempt was just last week [in late March] when they emailed me the following: “Because the December 12, 2025 hearing occurred within 180 days of the expiration of the two-year period for your case, Property Tax Rule 325(b) requires a written agreement to extend the two-year period to 180 days.”

We went back and forth, and they told me that I basically had to accept Rule 325(b). I told them that I was away from my home and records but I believe that I checked the box when I filed the appeal two years ago and that I’d check when I get home. The next day, the Findings of Facts (FoF) was in my inbox!

Read the complete Letter here.