New York and Washington Partner John Barrie authored an article in the November/December issue of the Journal of Multistate Taxation and Incentives regarding two state and local tax developments in California this year. California Gov. Jerry Brown signed the Taxpayer Transparency and Fairness Act of 2017 in July, shifting the majority of the tax administration and appeal functions from the Board of Equalization (BOE) to the California Department of Tax and Fee Administration (DTFA) and the Office of Tax Appeals (OTA) in order to remedy issues with the BOE regarding fairness and inconsistency. The article also discusses a property tax reassessment and a real property transfer excise tax, both of which affect transfers of California real estate that result in a change in ownership. To read the full article, click here.