Reassessment booklet - updated (2023)

See below: Made many edits, updated as current in April 2022

I get a lot of questions about resentment. How to do it, who qualifies. just saying "I think my loved one may need a new sentence"it's just a vague thought and you won't get much help from a lawyer unless they're a con man looking to charge you a LOT of money to "go through the file" and maybe get nothing. Instead, it really helps if you and your incarcerated loved one know WHAT you may qualify FOR. This will allow youproactively seek specific helpwith knowledge of what your loved one might qualify for. With that introduction, here's a list of current (and future) options for grudges. I link to helpful resources or billing information in most places, but for any bill (AB or SB) mentioned here, you can Google it by simply typing in the name (Ex: "SB775") and looking for the link to the CA legislature's website. There, you can see a description of what the account would do, and by clicking on the "history" tab, you can see the status of the account.

1.Penal Code 1172.1(formerly known as Penal Code 1170(d) and then Penal Code 1170.03, NOW renamed Penal Code 1172.1)new sentence- in recent years, some laws (SB1540is last), giving the DA and CDCR broad discretion to recommend a new sentence for ANYONE serving a state prison sentence (and the DA can recommend it for prison sentences as well). This empowers the court (a judge) to sentence someone to a shorter term. EVERY prisoner qualifies, at least superficially.Yes, this includes juvenile delinquents, LWOP🇧🇷 However, a few things to know:A)CDCR approved its ownpolicies (click here to view) about who they will consider for a new sentence and currently do notnothey include LOWOPs or death penalty cases. They also only consider people who have already served at least 10 years, or half of their total sentence. see alsoTitle 15 section 3076.1.

Penal Code 1385.1it also prohibits the resentment of an LWOP if they have a conviction in special circumstances.SB300miAB1224there are two bills currently pending that would remove PC 1385.1 and make it easier for LWOPs to be resentenced. 🇧🇷Update: SB300 and AB1224 are dead in 2022; they did not become law.B)the prosecutor inthe county of doom(And aloneit isDA) can recommend you for a new sentence. Depending on the county, some district attorney offices are open to receive requests from inmates or their attorneys.

C)Incarcerated persons or their attorneys MAY NOT "request" or "file" this type of new sentence. You must start with a recommendation from the DA or CDCR. CDCR will NOT accept such requests. Update: Please understand this. Any attorney or jail attorney who promises to "request a new sentence" under 1170(d)/1170.03 is WRONG. This type of new sentence MUST begin with a recommendation from the DA or CDC.

Note: Recently published case law confirms that a new conviction of this type entitles the defendant to benefit from all recent improving changes in sentencing laws. 🇧🇷people v. McMurray; C090767; 03/30/22; C/A 3rd)

D)Referrals for a CDCR recommendation can come from any brown card employee, officer or volunteer. The person who wants to refer you must do so by sending an email referral, the inmate is queued for examination by CDCR, which will likely include an interview with an investigator, after which a recommendation MAY be made to the court.

MI)If you receive a recommendation for a new conviction from the DA or CDCR, this is not the end of the road. You will then go to court, where a judge will decide whether to reduce your sentence. (They can't choose to raise it) This is definitely the point where you want to have a lawyer.Some public defender offices are working hard to represent you (including Santa Barbara, Alameda, San Diego I think), but hiring a private lawyer like myself would also be appropriate at this stage.

3.SB1437/SB775(first titled Penal Code 1170.95,NOW renamed Penal Code 1172.6)-Clarification: The three designations listed are THE SAME THING).This law allows prisoners to request a new sentence if they are convicted ofmurder, update: now also attempted murder or manslaughterunder the rule of the crime of homicide or the doctrine of natural and probable cause. This law was deemed constitutional, and there is already a LOT of complicated case law explaining this. The petition process begins with asimple 3 page form, after which a judge will rule on the case "prima facie", which means that as long as your case meets the above criteria, the petition will be granted. means aadditional procedurewill be scheduled and you will have the opportunity to appoint a public defender or retain a private attorney. These cases are usually resolved by plea agreement, which means that you plead guilty to something less than murder, with a stipulated sentence. If it cannot be resolved that way, you will go to an evidentiary hearing (sometimes called a (d)3 hearing) to decide whether you were A) a significant participant in the underlying crime that led to the homicide and whether you had knowing contempt for life human. If both are true, the conviction for murder/attempted murder/manslaughter will stand; otherwise, it will be vacated and you will be re-sentenced for any underlying crimes that are still there. Some other things to know:

Cases in Los Angeles have the best chance of success becausePolicy of DA GasconIt is NOT to oppose most of them, assuming the facts conform to the law.To update; I'm not sure if this is turning out to be true. Los Angeles Assistant District Attorneys don't follow their leader very much! but if your case is from Los Angeles, it is worth trying this type of re-sentence if you are eligible.

4.SB483(first called Penal Codes 1170.1 and 1171,NOW renamed to 1172.7 and 1172.75)🇧🇷 this lawEliminates the "prior sentences of prison" of 1 and 3 years and the "prior sentence for drug sale" of 3 yearsGets better. Anyone who has one of these enhancements on their Sentencing Summary has hit the jackpot: not only does it remove those enhancements, but they also have the opportunity to have the court enter a complete new sentence, applying all the good amendments to Penal Codes 1170 (b) and 1385. Does NOT apply to any improvements other than the three just listed. See more about it in another blog here:SB483 - GUARANTEED RESENT for those who qualify but RUN THE RISK OF FILING EARLY (

5.Writ of Habeas Corpus: There are many reasons that can lead to a new conviction using habeas, but they are NOT unlimited. These are some of the ways:A)If a conviction or sentence is illegal under the penal code, it can be challenged for habeas at any time.B)If a person's trial was unfair or their defense attorney at trial was incompetent, this can be challenged by habeas, but ONLY up to one year after the completion of the direct appeal and can ONLY challenge issues that have not yet been raised in direct appeal. . Any issue that occurred at trial and has already been raised on appeal (or in a prior habeas) is barred, meaning it cannot be raised again, except in a higher court. Any matter of the trial (other than an illegal judgment) lapses if more than one year has passed since the case became final.C)An exception to the above rules is if there is NEW LAW or NEWLY DISCOVERED evidence (that could not have been discovered at the time of trial, such as a newly discovered or recently recanted witness, or new scientific findings that cast doubt on the forensic analysis used). at trial). You then have one year to file a writ of habeas using the new law or evidence.D)Another exception is strong evidence of "actual innocence" (as opposed to evidence of an unfair trial or violation of due process); In theory, this can be filed for habeas at any time and can lead to the vacating of a conviction. However, finding evidence strong enough to cross that threshold is very rare.

6.resentment of improvements- Right now,Contrary to popular rumors, there is no comprehensive way to "remove" enhancements. These are the real options:

SB483 creates a fully retroactive right to expunge certain arrest and drug records. When this new sentence occurs, a judge MAY remove other improvements. See above, orClick here for a blog specifically about this law.

SB81signed into law in 2021, it gives judges the freedom to reject many improvements. however it isNOT retroactive, meaning it only applies to cases currently in court, those still on direct appeal, and those that have obtained a new judgment through SB483, 1170.95 (1172.6), 1170.03 (1172.1), or habeas.

AB333it was also recently enacted, making it more difficult to test gang improvements. It is NOT fully retroactive, but it does apply to anyone who receives a new sentence by other means. In theory, your gang upgrades can now be removed. However, a recently published decision (people v. red; F080361; 06/29/22; C/A 5º)further limited this law.Read more about it here.

There are other enhancements that have become discretionary in recent years, such as the nickel before,weapon upgrades (SB620), etc., but these changes were NOT completely retroactive, so they do not create any reason to seek a new conviction. Only if a person is being resentenced for some other reason will the judge apply the current law, which means that the person may benefit from some of these changes in the law.

7.racial justice law:The Racial Justice Act has gone retroactive! Governor just signed this new law,AB256, in October 2022!

This means that the person who was convicted in a process involving (probable) racial prejudice has a new opportunity to request guardianship, regardless of time, previous resources and habeas! This is really great news! There is a release delay - death penalty cases can be filed as of 01/01/2023 and most others as of 01/01/2024, but it's not too soon now if you have a case like that, to talk to the public defender, a lawyer, or another reputable organization about it. If your loved one's case involved a racially motivated jury selection issue, or something related to race in the jury instructions, or unique evidence that was disputed because of race (the Contra Costa Superior Court just to grant a motion for a new trial due to "expert" opinion on rap lyrics found to be based on racial stereotypes in violation of the RJA), here's a new chance!

Don't waste this opportunity, do it right please. Feel free to contact me if you are looking for advice on this; I may be hired to review documents and help you determine if your loved one is eligible for relief under this law. With my upcoming sabbatical, I'm probably not the right person to hire for this petition, but I could be hired to help you get things rolling and get the case in the hands of a competent attorney.

8.Previous forms of legal resentment: Previous laws, such asProposition 36of 2012 andProposition 47,allowed resentment of some convictions, certain 3rd strike sentences, and crimes reduced to misdemeanors. Virtually all have been tried.

9. Also check out my most recent blogs onSB81miSB483 They offer options to those who fit the criteria.

10. Final note: Many people are hearing rumors that the CDCR is "purging" people's enhancements so they can be released after they meet their "basic deadline." This is NOT accurate. There is something like this called "NVPP" (nonviolent probation program), and it is ONLY for those whose current conviction is nonviolent (no convictions that are inthe list found in Penal Code 667.5(c)(Click here to see the list)

Therefore, for those who qualify for the NVPP, this does NOT mean they will be automatically released after serving just the base term. NVPP means that once the referral deadline is met, the Board of Parole (BPH) will consider an inmate annually for early release.Click here for a link to the BPH NVPP description:TThe best way to EARN that initial pitch is to do a LOT of rehab programming. You can also submit relapse plans, essays, and apology letters for the NVPP review by emailing them to the BPH


How often are property taxes reassessed in NY? ›

The aid program requires that reappraisals be conducted at 100% of market value at least once every four years.

What are the possible outcomes after an assessment review board has completed its hearing? ›

After hearing all the evidence, an appeals board is required by law to determine the value of your property, which means that they can leave the value the same, decrease the value, or increase the value of your property.

What happens if you don't pay personal property tax in Mo? ›

Under Missouri law, when you don't pay your property taxes, the county collector is permitted to sell your home at a tax sale to pay the overdue taxes, interest, and other charges. (Mo. Ann. Stat.

How can you successfully have your property reassessed through a scar proceeding? ›

how can you successfully have your property reassessed through a SCAR proceeding? prove that your property is over assessed by showing the assessed value of comparable properties in your neighborhood.

At what age do you stop paying school taxes in New York? ›

To qualify, seniors generally must be 65 years of age or older and meet certain income limitations and other requirements. For the 50% exemption, the law allows each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $50,000.

Why were my taxes reassessed? ›

A Notice of Reassessment is what you'll get if the CRA wants more information about what you reported on your tax return—or if they made a change to your return. This document looks almost exactly like an NOA except with the amended parts highlighted.

What is final outcome assessment? ›

Outcome assessment is the final step outlined in the assessment framework. It is considered to be a summative assessment. The results of the outcome assessment can be used as the basis for assigning grades and deciding student promotion.

What are the circumstances one can say that an assessment is final and conclusive? ›

A tax assessment is final and conclusive when the taxpayer loses the right to question or challenge the amount of tax imposed due to his failure to take some steps within specified periods set out under applicable laws.

What is final decision on a disputed assessment? ›

The BIR's decision on the protest, which is contained in the Final Decision on Disputed Assessment (FDDA), should likewise state the facts, applicable law, rules and regulations or jurisprudence on which the decision is based; otherwise, the FDDA shall be void.

At what age do you stop paying property taxes in Missouri? ›

65 years of age or older, or. a person 18-64 who receives SSI, SSD, or Veterans Disability, or. 60 and older and receiving Surviving Spouse benefits from SSA.

Why is Missouri personal property tax so high? ›

Personal property taxes usually don't see a massive spike in one year. That's because the tax is based on the value of a car, which usually depreciates with time. However, the COVID-19 pandemic and ensuing supply chain issues caused used car values to spike, which caused personal property taxes to increase.

How much is penalty on personal property tax in Missouri? ›

Personal Property Tax Declaration

The declaration form is due by April 1st. If you fail to file your declaration form with the Assessor's Office or the form is filed late, you will be assessed a 10% penalty. Review available methods to declare your Personal Property.

What constitutes a reassessment event? ›

If property is transferred from an individual to a legal entity, or between two legal entities, the transfer is a change in ownership. Unless an exclusion applies, the transfer will trigger a property tax reassessment.

How clean should your house be for a valuation? ›

Tidy! Just as if you were having a guest over, the same goes for a valuation – it doesn't hurt to tidy, declutter, repair and finish any half-done renovations. A valuer can see past a little dust, but a well-presented property is easier to assess, and puts the property in the best possible light.

What triggers a property reassessment in California remodel? ›

Any construction project that raises the quality class or extends the useable life of the property are considered assessable. These “like new” or substantially equivalent to new renovations involve more substantial structural changes.

At what age do you no longer have to pay taxes? ›

How much can seniors make and not file taxes? Single taxpayers over 65 do not need to file unless their non-social security income is over $14,250. Married taxpayers over age 65 do note need to file unless their non-social security income is over $27,800.

Do I claim my 18 year old on taxes if he goes to school and works? ›

To meet the qualifying child test, your child must be younger than you and either younger than 19 years old or be a "student" younger than 24 years old as of the end of the calendar year. There's no age limit if your child is "permanently and totally disabled" or meets the qualifying relative test.

Do seniors get a discount on real estate taxes in NYC? ›

The Senior Citizen Homeowners' Exemption (SCHE) provides a reduction of 5 to 50% on New York City's real property tax to seniors age 65 and older. To be eligible for SCHE, you must be 65 or older, earn no more than $58,399 for the last calendar year, and the property must be your primary residence.

Is a notice of reassessment an audit? ›

When that screening is done, they send a Notice of Assessment to you. After an audit, the Notice of Reassessment will replace the Notice of Assessment you originally received. CRA runs audits to examine the accuracy of your claims and determine if they require proof to check if you comply with the tax laws of Canada.

How long after notice of reassessment do you get refund? ›

Getting your tax refund

Your refund is usually sent with your NOA in two weeks time if you file online, and in eight weeks time if you file on paper. Keep in mind that this only goes for filing inside of Canada.

How do I dispute a tax reassessment? ›

You can file an objection:
  1. online, using the "File a formal dispute (Notice of Objection)" service at: ...
  2. by mail, using Form T400A, Notice of Objection – Income Tax Act, or writing to the chief of appeals at your Appeals Intake Centre (see Appendix B of Guide P148) to find out the appropriate centre)
May 5, 2022

How often are outcome assessments given? ›

Outcomes- Outcome assessments are typically administered once a year. These assessments are usually referred to as “high stakes” assessments and the data is used to assess curriculum design, implementation and teachers' efforts over the course of a school year.

How do you prepare for final assessment? ›

5 ways to prepare for final assessments
  1. Understand the goal posts. Read your subject learning guide and get to know the expectations. ...
  2. Pause and strategise. Consider your goals and where you're at for each subject. ...
  3. Look for flexibility. ...
  4. Create an assignment schedule. ...
  5. Be proactive and seek out help.
May 8, 2019

What type of assessment is a final exam? ›

Summative assessments are often high stakes, which means that they have a high point value. Examples of summative assessments include: a midterm exam. a final project.

What is the final step in assessment process? ›

Once data is collected, the final step is to interpret and use assessment results. This could be argued as the most important step in the assessment process. Programs can address deficencies discovered through assessment by making program changes.

What is the latest time by which final assessment is required to be made? ›

Time Limit for Final Assessments

The final assessment will be done within 6 months of the provisional assessment. This can be extended for 6 months by the Joint/Additional Commissioner. However, the Commissioner can extend it for further 4 years as he seems fit.

What is the time limit for assessment? ›

Assessment under section 143(1) can be made within a period of 9 months from the end of the financial year in which the return of income is filed.

What is request for reinvestigation? ›

(ii) Request for reinvestigation - refers to a plea of. re-evaluation of an assessment on the basis of newly discovered or additional evidence that a taxpayer intends to present in the reinvestigation.

What is the final decision in a Court case? ›

judgment - The official decision of a court finally determining the respective rights and claims of the parties to a suit.

How many days does an assessment shall be considered final if not protested? ›

If no action is made within one hundred eighty (180) days from the date of filing of the protest, in case of a request for reconsideration, or from the submission of complete documents, in case of request for re-investigation, the taxpayer can opt to already appeal to the CTA within 30 days from the lapse of the 180- ...

Does Missouri give seniors a discount on property taxes? ›

The Missouri Property Tax Credit Claim gives credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home.

Does Missouri offer tax breaks for seniors? ›

The Missouri Property Tax Credit Claim is a program that allows certain senior citizens and 100 percent disabled individuals to apply for a credit based on the real estate taxes or rent they have paid for the year.

Do senior citizens have to pay personal property tax in Missouri? ›

Missouri does not exempt the property of disabled or senior citizens, but it has two programs for seniors and disabled persons with limited incomes that offer some property tax relief. Missouri Property Tax Credit (MO-PTC) and The Homestead Preservation Act.

What is the highest tax bracket in Missouri? ›

The Show-Me State gets a "not tax-friendly" tax rating – but it's very close to being in the "mixed" category. Missouri recently lowered its top income tax rate from 5.4% to 5.3% for 2022, and it's dropping again to 4.95% in 2023 with more rate reductions possible in the future.

Do I have to pay property tax on my car every year in Missouri? ›

Missourians are required to pay personal property taxes to their local county's collector of revenue's office each year by Dec. 31. That includes cars, boats, farm equipment and other various pieces of property.

What is the highest tax rate in Missouri? ›

In 2014, the Missouri legislature voted to cut income taxes in the state for the first time in almost 100 years. Starting with tax year 2014, the top tax rate started falling from 6% to 5.4% over the course of five years. The income tax rates for the 2022 tax year (which you file in 2023) range from 0% to 5.3%.

Can Missouri DMV look up personal property tax? ›

If you are visiting a local Department of Motor Vehicles (DMV) office and paid your taxes at least a week ago, the DMV can look up the paid information at the office. The DMV may charge a nominal fee. To obtain a paper copy of a tax receipt, there is a $1 statutory fee for each tax year's receipt requested.

What is the late assessment penalty in Missouri? ›

Personal property must be reported in the county where you resided on January 1st. 5.
Revised Statutes of Missouri 137.340.
Assessed ValuationPenalty
$6,001 to 7,000$75
$7,001 to 8,000$85
$8,001 to 9,000$95
$9,001 or More$105
6 more rows

What happens if you pay property taxes late Missouri? ›

There is a one-time penalty of 9% charged at the time you pay the bill. Interest accrues monthly on unpaid balances at a rate of 1.5% per month.

Why would I get a notice of reassessment? ›

Notice of Reassessment

A Notice of Reassessment is what you'll get if the CRA wants more information about what you reported on your tax return—or if they made a change to your return.

What is the process of reassessment? ›

A reassessment refers to a periodic reevaluation of a property's value for tax purposes. State and local governments assess property taxes based on two variables: property values and tax rates. Local laws vary, but reassessment generally takes place every one to five years or when a property changes hands.

How long does reassessment in progress take? ›

Our goal is to issue your notice of reassessment or a letter within 20 weeks of receiving your adjustment request. The processing time is a targeted time for assessing corporation income tax returns (T2) filed from businesses and incorporated self-employed individuals.

What brings down the value of a house? ›

Changes in the real estate market can lower the value of your home. Natural disasters and climate change can lower your property value because the property is a greater risk to purchase. Foreclosures in your neighborhood can also drive down property value.

Do appraisers look at cleanliness? ›

The short answer is “no, a messy home should not affect the outcome of an appraisal.” However, it's good to be aware that there are circumstances in which the state of your home can negatively affect its value.

Does an untidy house affect valuation? ›

A dirty house filled with rubbish and furniture blocking an appraiser's view can affect a house appraisal. This mess can cause them to make misjudgements and dirtiness can affect the property value if it's causing damage. But some unwashed dishes and a few strewn belongings won't ruin the appraisal.

How can I avoid property tax reassessment in California? ›

ACTION TO CONSIDER: To avoid property tax reassessment, do not transfer real property from individuals to a legal entity unless the individuals have the same proportionate interest in the legal entity as they did in the real property.

Does a kitchen remodel increase property tax in California? ›

Because your property tax is based on the value of your home, when you decide to upgrade or remodel your home a new assessment is made of your property and hence, your taxes increase.

How to avoid property tax reassessment California Prop 19? ›

As long as you do not transfer more than 50% of the LLC interests, no reassessment is triggered. Once you reach the 50% threshold, you can then distribute the property to the LLC members proportionately (as long as it is done proportionately per the membership interests, there is no reassessment).

When you buy a house are the taxes reassessed NY? ›

No. Property taxes are not affected by the sale of a home. Property assessments change when there are town-wide reassessments. This is when every property's worth is re-evaluated.

How much can property taxes go up in a year in New York? ›

Older single-, two-, and three-family homes in New York City are a protected class under a four-decade-old state law that governs how the city determines property values, with their assessments capped at a maximum 6% increase each year.

How much can property tax increase in New York? ›

Class 1: Assessed Value (AV) cannot increase more than 6 percent each year or more than 20 percent in five years. Class 2: Assessed Value (AV) cannot increase more than 8 percent each year or more than 30 percent in five years.

How are property taxes assessed in NY? ›

Your Assessed Value is based on a percentage of your Market Value. This percentage is known as the Level of Assessment or Assessment Ratio. Your Assessment Ratio depends on your tax class. Limits on Increases for Class 1, 2a, 2b and 2c properties.

When you buy a house do you get more taxes back? ›

Key Takeaways. The Mortgage Credit Certificate (MCC) program allows qualified homebuyers to claim a tax credit on their federal income tax returns equal to 10% to 50% of the interest they paid. The MCC program is run by individual counties in California. Credits of about 20% are common.

What happens if you under value your house for property tax? ›

If you undervalued your property on your LPT Return, you can revise valuation upwards. You can do this through the 'Correct Return' service using myAccount, Revenue Online Service (ROS) or the LPT online service. Your revised valuation should reflect the market value of your property as at 1 November 2021.

How can I lower my property taxes in NY? ›

You can challenge your Assessed Value by appealing with the NYC Tax Commission, an independent agency.
The Tax Commission can:
  1. reduce your property's assessment;
  2. change its tax class;
  3. adjust exemptions.


Top Articles
Latest Posts
Article information

Author: Ray Christiansen

Last Updated: 09/21/2023

Views: 5759

Rating: 4.9 / 5 (49 voted)

Reviews: 88% of readers found this page helpful

Author information

Name: Ray Christiansen

Birthday: 1998-05-04

Address: Apt. 814 34339 Sauer Islands, Hirtheville, GA 02446-8771

Phone: +337636892828

Job: Lead Hospitality Designer

Hobby: Urban exploration, Tai chi, Lockpicking, Fashion, Gunsmithing, Pottery, Geocaching

Introduction: My name is Ray Christiansen, I am a fair, good, cute, gentle, vast, glamorous, excited person who loves writing and wants to share my knowledge and understanding with you.