Submitting as a Couple, Trustee, or LLC: Paperwork Gotchas

You built a strong property tax appeal. You signed. You submitted. Then a letter arrives: "Appeal denied for lack of standing."

The usual culprit is simple. The wrong person signed. Or the right person signed without proving they had authority. Title says "The Doe Family Trust," but the form says "John Doe, Owner." That mismatch can get your case tossed before anyone reads your evidence. The fix is easy once you know the rules.

This guide shows exactly how to sign and what to attach if you are filing as a married couple or domestic partners, a trustee for a trust, an LLC or corporation, or multiple unrelated co-owners. Before you worry about signature mechanics, make sure you understand the basics of filing an appeal and whether to start with an informal or formal process.

Standing, in one minute

To have standing you must be the legal owner or an authorized representative with proof. Most counties spell this out on the appeal application and agent authorization instructions. Filing on the county's official California State Board of Equalization application and signing in the correct capacity are both required. Getting standing right is often overlooked, which is one reason we address common myths about what matters in an appeal.

In California, the application can be signed by the owner, the owner's spouse, parent, child, domestic partner, or any person directly responsible for the taxes. If an agent files, the owner must complete the agent California State Board of Equalization authorization section or attach an authorization.

In Florida, a Value Adjustment Board petition must be signed by the taxpayer or include the taxpayer's written The Florida Senate authorization or power of attorney.

Scenario 1: Property titled to a married couple

What your deed might say

Your deed might say "John Doe and Jane Doe," or "John Doe and Jane Doe, husband and wife," or "John Doe and Jane Doe, as joint tenants," or "John Doe and Jane Doe, as community property with right of survivorship," or "John Doe, a married man, as his sole and separate property."

What that means for your signature

One spouse often can file, but some jurisdictions want either both owners to sign or one owner to state they are filing on behalf of both. The City and County of San Francisco expressly allows an owner's spouse to sign in California. Elsewhere, check the county's rules.

Do not assume "husband and wife" equals joint tenancy. Title forms vary by state. In community property states like CA and TX, deeds often specify community property. Other states may use tenancy by the entirety for married couples. Read the deed; copy the words.

Best practice signature choices

Option A: both sign

Signed: John Doe
Signed: Jane Doe

Option B: one signs on behalf of both

Signed: John Doe, on behalf of John Doe and Jane Doe

Option C: one signs under a power of attorney

Signed: John Doe, attorney-in-fact for Jane Doe
Attached: Power of Attorney

Scenario 2: Property held in a trust

When title is in a trust, the trust is the owner. The trustee signs in a trustee capacity.

Sign like this

Signed: John Doe, Trustee of the Doe Family Trust dated January 15, 2010

What to attach

You usually do not need the full trust. A short Certification of Trust is widely accepted in place of the entire document. In California, Probate Code 18100.5 California.Public.Law lets a trustee present a certification instead of the full trust and describes who signs it. Bring a certification, the first page showing the trust name and date, and the signature page naming the current trustee(s).

Co-trustee caution

If your trust requires co-trustees to act together, have all current trustees sign or provide documentation FindLaw Codes showing unilateral authority. Your Certification of Trust should reflect who the acting trustees are.

Scenario 3: Property owned by an LLC or corporation

The entity owns the property, not you personally. Sign with your title, and be prepared to show authority.

Sign like this

Signed: John Doe, Manager
Main Street Holdings, LLC

or

Signed: Jane Smith, President
ABC Properties, Inc.

Bring proof if asked

Counties commonly require an agent authorization signed by the owner or an officer. Have a copy of your Operating Agreement or Articles that show your role, or a short corporate resolution authorizing the signer. Los Angeles County LA BOS, for example, requires a completed agent authorization when a non-attorney agent files.

Important exception

Some boards require entities to appear through an attorney. The Cook County Board of Review states that if a property is owned by a corporation or LLC, the appeal must be brought by an attorney. Check before you file.

Scenario 4: Multiple unrelated co-owners

One co-owner can often file. That said, some jurisdictions require signatures or written authorization from all owners, or they will ask for proof that the filer can act for the group. The California State Board of Equalization materials allow "any person directly responsible for payment of the property taxes," but other counties outside California are stricter. For example, a Pennsylvania county requires all owners to sign an authorization if one co-owner will represent the others.

Simple authorization you can attach

AUTHORIZATION TO FILE APPEAL
I, Sarah Smith, co-owner of 123 Main Street, authorize John Doe to file and
prosecute the property tax appeal for Parcel 123-456-789 on my behalf.
Signed: Sarah Smith    Date: Nov 5, 2025

Common signature mistakes and easy fixes

Two-minute title check

Go to your county recorder or property records site. Pull the most recent deed. Copy the owner name exactly. That is the "owner" you list on the appeal, and it dictates your signature capacity. If you use an agent, complete the county's agent authorization on the official application. Once you have the ownership details correct, focus on building strong comparable sales evidence that shows what assessors actually care about.

What to include in the filing

Owner block

Owner of Record: The Doe Family Trust dated January 15, 2010
Situs Address: 123 Main Street, Anytown, CA 94000
Parcel: 123-456-789

Appellant block

Appellant: John Doe, Trustee of The Doe Family Trust
Phone: (555) 123-4567
Email: [email protected]

Signature block

I declare under penalty of perjury that I have authority to file this appeal
for the owner named above.

Signed: John Doe, Trustee
Date: Nov 5, 2025

Special situations

Recent transfer or new trust funding. If the deed has not posted to the county yet, attach a copy of the recorded instrument or settlement statement and explain the timing in a short cover note. Many clerks will accept the filing and match it when the roll updates.

Mortgage or escrow account. You do not need lender permission to appeal. Refund logistics cob.ocgov.com vary. Counties issue refunds after reductions, typically through the tax collector or auditor. If your lender paid from escrow, confirm with the tax collector how refunds are issued and to whom so you can coordinate. Some homeowners worry about potential downsides of appealing, but as we explain in our guide on whether appealing can backfire, these risks are usually minimal when you follow proper procedures.

Using an agent or consultant. Most places allow agents with written authorization on the county form. In California, the California State Board of Equalization state's BOE-305-AH application includes an agent authorization section. Florida requires the taxpayer's signature or a written authorization or POA when an unlicensed agent files the VAB petition.

Ownership form quick notes

Community property states include AZ, CA, ID, LA, NV, NM, TX, WA, WI, and Alaska by opt-in. The deed usually says exactly how title is held. Read it and mirror it on your appeal.

"Husband and wife" on a deed does not automatically mean joint tenancy everywhere. Some states use tenancy by the entirety for married couples. Again, follow the deed's words.

Trusts should sign through the acting trustee(s), and a Certification California.Public.Law of Trust can substitute for the full trust when third parties need proof.

Your pre-filing checklist

Verify the exact owner name on the deed. Decide who will sign based on the ownership form. Add your capacity after your name: Trustee, Manager, President, Co-owner. Attach proof of authority when needed: agent authorization, trust certification, operating agreement, or resolution. Double check the county's California State Board of Equalization filing window and the current county form before you submit. Understanding the difference between informal and formal filing will help you decide which approach makes sense for your situation.

Sample signature blocks

Individual

Signed: John Doe, Owner
Date: Nov 5, 2025

Married couple

Signed: John Doe
Signed: Jane Doe
Date: Nov 5, 2025

One spouse filing for both

Signed: John Doe, on behalf of John Doe and Jane Doe
Date: Nov 5, 2025

Trust

Signed: John Doe, Trustee of the Doe Family Trust
Date: Nov 5, 2025

LLC

Signed: John Doe, Manager
Main Street Holdings, LLC
Date: Nov 5, 2025

Corporation

Signed: John Doe, President
ABC Properties, Inc.
Date: Nov 5, 2025

Co-owners

Signed: John Doe, Co-owner
Signed: Sarah Smith, Co-owner
Date: Nov 5, 2025

The bottom line

Most "lack of standing" dismissals come from mismatched names and missing authority. Copy the owner name from the deed, sign in the right capacity, and attach a one-page proof when the board needs it. Five careful minutes now can save you a year of extra taxes. Once you clear this paperwork hurdle, your case will be decided on the quality of your comparable sales analysis and whether you understand what assessors truly value in an appeal.

Ready to file with confidence? AppealArc walks you through the correct owner name, signature capacity, and any required authorization so your case is heard on the merits.

Rules are local. Always confirm your county's form and instructions.