Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Michael P. Callagy, County Executive
Subject: Approval of Electronic Signatures for Assessment Appeals Board Documents
RECOMMENDATION:
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Adopt a resolution authorizing the use of electronic signatures for the Assessment Appeals Board (AAB) to accept and process assessment appeals applications and all other necessary forms to process assessment appeals.
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BACKGROUND:
Administrative Memo B-29, which was effective beginning July 1, 2013, encouraged County departments to use paperless electronic documents whenever appropriate and established a policy on when an electronic signature could replace a hand-written (wet) signature. Since the implementation of that policy, many County departments, including the Assessor’s Office, have adopted the use of electronic signatures. Per the policy, official documents and forms, such as those utilized by the Assessment Appeals Board (AAB), may allow for an electronic signature as long as they are allowed by law.
In 2000, the State Board of Equalization (BOE) issued an opinion letter stating that there is no prohibition in the Revenue and Taxation Code against the use of electronic signatures in assessment appeal applications. The Revenue and Taxation Code was thereafter amended to include Section 1603(g), which provides:
The Clerk of a County Board of Equalization may accept an electronically filed application for changed assessment containing an electronic signature if all of the following criteria are met:
(1) The application complies with all other requirements for the filing of the application;
(2) The electronic signature is accompanied by the certification described in subdivision (f); and
(3) The electronic signature is authenticated in a manner that is approved by the County Board of Supervisors, which manner may include, but is not limited to, the use of personal identification numbers the clerk has assigned to applicants.
DISCUSSION:
The AAB uses the BOE’s template Assessment Appeals Application, Form BOE-305-AH, which complies with all requirements for the filing of the application and contains the necessary certification, meeting both criteria (1) and (2) set forth in Revenue & Taxation Code Section 1603(g). With respect to criteria (3), the AAB wishes to utilize DocuSign or other similar electronic signature application, which meets the authentication requirements set forth in Government Code Section 16.5 pertaining to electronic signatures, in that:
(1) It is unique to the person using it;
(2) It is capable of verification;
(3) It is under the sole discretion of the person using it;
(4) It is linked to data in such a manner that if the data are changed, the digital signature is invalidated; and
(5) It conforms to regulations adopted by the Secretary of State.
The number of assessment appeals received by the County has been increasing exponentially in recent years. In the most recent filing season, the County received over 2000 assessment appeals applications. The current requirement to obtain wet signatures on all forms is a barrier to processing the applications in an efficient manner and risks delays in the process. Although the County recently issued a Request for Proposals for a new online filing system, which will alleviate much of the current manual work, its implementation is still more than a year away. Even when the online filing system becomes available, Rev. & Tax. Code Section 1603(g) nonetheless requires the Board’s approval in order for the AAB to accept electronic signatures. The AAB seeks approval to utilize electronic signatures moving forward, in order to assist staff in efficiently completing the necessary work within mandated timelines.
The County Attorney’s Office has reviewed and approved the resolution as to form.
EQUITY IMPACT:
The authorization to utilize electronic signatures for assessment appeals applications and all related AAB forms will allow greater accessibility to taxpayers wishing to submit forms, and will improve efficiency in the AAB’s process so that it may more expediently meet the needs of County residents.
FISCAL IMPACT:
There is no fiscal impact associated with the approval of this resolution.