After an appeals court ruled that Humboldt District regulatory authority was exceeded when it “unduly expanded” the scope of 2016 approved cannabis tax voters, the district is beginning to refund potentially millions of dollars in tax payments.
In a press release published today, the district is introducing a process for people who paid excise taxes on cannabis from 2017 to 2021 under Measure S to request a refund.
“In order for an application for reimbursement to be considered, taxpayers must provide evidence that they did not grow cannabis in the year in which they levied a tax, or that they cultivated an area different from that of their permit,” so the press release status. “Taxpayers requesting a refund must submit a complaint assessment application to the Board Clerk, along with an additional form specific to the refund claim. A separate application must be made for each year that a refund is requested . within four years from the date of tax payment. “
The county then reviews the applications and compares them to “available information, including but not limited to satellite imagery and state tax records,” and then pauses either agreement with the applicant or more with an appeal assessment hearing.
Background information on the lawsuit challenging the Board’s changes to Measure S and the tax measure itself can be found here in the Past. The district’s full press release can be found below.
Action S Refund application process
In view of the decision of the Court of Appeal in the Silva v. Grafschaft Humboldt case, taxpayers can apply between 2017 and 2021 for a possible full or partial refund of the excise tax paid under Measure S Year in which they received a tax, did not grow cannabis, or that they grew an area different from that of their permit.
As a reminder, the 2016 excise tax on cannabis cultivation passed by the electorate states: “… Anyone who grows legally licensed commercial marijuana in the unincorporated area of Humboldt County pays an annual tax of USD 1 per square foot of cultivation area Outdoors, $ 2 per square foot of mixed light grow space, or $ 3 per square foot of indoor grow space. “
Taxpayers requesting a refund must submit a request for an assessment of the complaint to the Administrative Board clerk, along with an additional form specific to the refund claim. A separate application must be made for each year that a refund is requested within 4 years from the tax payment date. The application and the additional form are available on the Assessment Appeals Board website and from the Clerk of the Board Office.
County staff will review the application and documentation submitted by taxpayers, compare the information with the information available, including but not limited to satellite imagery and state tax records, and either pursue an agreed settlement with the applicant or postpone the application listening directly into a complaint.
On the website of the Assessment Appeals Board you will find the application for an assessment appeal and an additional form, an FAQ sheet and an example of how to fill out the application for an assessment appeal for a reimbursement of Measure S at: http: // humboldtgov. org / AAB. Physical copies of the application for assessment of the complaint and the additional form are also available from the office clerk on the first floor of the Humboldt District court building in Eureka.
Assessment Appeals Board website