Property taxation: county assessment appeals boards: assessment appeals commissioners.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Passed
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill allows large California counties (population 500,000 or more) to choose to use a single-member assessment appeals commissioner to handle property tax appeals instead of traditional three- or five-member boards. The commissioner must meet specific qualifications, such as being a certified public accountant or a licensed real estate broker. This change is intended to improve efficiency and consistency in property tax appeals, but it’s temporary, expiring in 2034. The bill also requires the State Board of Equalization to create guidelines for these commissioners and establishes a process for appellants to object to having their appeal heard by a commissioner.
Key provisions
- Allows counties with populations of 500,000 or more to appoint a single assessment appeals commissioner.
- Sets minimum qualifications for the assessment appeals commissioner, including certifications and designations in real estate, accounting, or appraisal.
- Requires the State Board of Equalization to develop rules and guidelines for the commissioners.
- Establishes a process for appellants to object to having their appeal heard by a commissioner.
- The single-member board provision expires on January 1, 2034.
- Allows commissioners to continue hearing appeals received before December 31, 2031, following that date.
- Specifies that ‘assessment appeals board’ includes a single-member appeals board and ‘member’ refers to a commissioner.
- Requires counties to provide a process for objections to commissioner hearings.
Who is affected
Bill text
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Sponsors
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1 on record
Primary sponsor
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