Bill > AB2172

This bill, effective from January 1, 2027, to January 1, 2034, allows county boards of supervisors to opt for a single-member appeals board, where the sole member is called an assessment appeals commissioner, to handle property tax assessment appeals instead of the traditional three-member boards. These commissioners must meet specific qualifications, such as being a certified public accountant with appraisal experience, a licensed real estate broker with certain designations, a qualified real property or personal property appraiser, or an attorney with relevant experience, and must demonstrate the ability to conduct fair hearings. The State Board of Equalization will establish guidelines for these commissioners to ensure consistent procedures and standards, and while commissioners cannot take on new appeals after December 31, 2031, they can conclude cases already in progress. Importantly, if a county chooses to use commissioners, it must also provide a process for property owners to request their appeal be heard by a three- or five-member board, and references to "assessment appeals board" and "member" will include these single-member boards and their commissioners, respectively, for the duration of this provision.

Budget and Finance

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2172