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<ns0:Id>20250AB__217299INT</ns0:Id>
<ns0:VersionNum>99</ns0:VersionNum>
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<ns0:Action>
<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-18</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureType>AB</ns0:MeasureType>
<ns0:MeasureNum>2172</ns0:MeasureNum>
<ns0:MeasureState>INT</ns0:MeasureState>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Gipson</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>ASSEMBLY</ns0:House>
<ns0:Name>Gipson</ns0:Name>
</ns0:Legislator>
</ns0:Authors>
<ns0:Title> An act to amend, repeal, and add Sections 1622 and 1622.1 of, and to add and repeal Sections 1620.5 and 1622.3 of, the Revenue and Taxation Code, relating to taxation. </ns0:Title>
<ns0:RelatingClause>taxation</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Property taxation: county assessment appeals boards: assessment appeals commissioners.</ns0:Subject>
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<ns0:DigestText>
<html:p>Existing property tax law authorizes a county board of supervisors to create assessment appeals boards for the county to equalize the valuation of taxable property within the county for purposes of taxation. Existing property tax law requires an assessment appeals board to consist of 3 members or of 5 members acting as a 3-member panel, selected as specified. Existing law also sets forth minimum qualifications for a member of an assessment appeals board.</html:p>
<html:p>This bill, commencing January 1, 2027, and until January 1, 2034, would authorize the county board of supervisors to alternatively provide by ordinance that all property tax assessment appeals in the county be heard and decided by a single-member appeals board, the single member of which would be known as an assessment appeals commissioner. The bill would set forth minimum qualifications for the
commissioner, as specified. The bill would require the State Board of Equalization to adopt rules and guidelines necessary to ensure consistent hearing procedures, public access, and decisionmaking standards for these commissioners. The bill would prohibit a commissioner from hearing any new appeals after December 31, 2031, but would permit the commissioner to continue to hear and decide appeals received after January 1, 2027, but on or before December 31, 2031, following December 31, 2031. This bill would additionally require, if a county authorizes commissioners to hear and decide assessment appeals, the county to provide a process by which the appellant may request that their appeal is heard by a 3- or 5-member board.</html:p>
<html:p>This bill would specify that, for purposes of implementing the bill’s provisions with respect to other provisions relating to assessment appeals boards, a reference to an assessment appeals board also includes a single-member appeals board, as
applicable, and a reference to member means a commissioner with respect to a single-member appeals board. The bill would make related findings and declarations.</html:p>
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<ns0:VoteRequired>MAJORITY</ns0:VoteRequired>
<ns0:Appropriation>NO</ns0:Appropriation>
<ns0:FiscalCommittee>YES</ns0:FiscalCommittee>
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<ns0:Urgency>NO</ns0:Urgency>
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<ns0:Election>NO</ns0:Election>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
<ns0:BillSection id="id_87E14F19-91B6-4F5E-9D24-41808634E358">
<ns0:Num>SECTION 1.</ns0:Num>
<ns0:Content>
<html:p>The Legislature finds and declares all of the following:</html:p>
<html:p>
(a)
<html:span class="EnSpace"/>
Assessment appeals boards play a critical role in ensuring fairness and uniformity in the property tax system by providing independent, quasi-judicial review of assessment disputes.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
In large and complex counties, the increasing volume and technical complexity of property assessment appeals—particularly involving income-producing and commercial properties—require greater professional expertise and procedural efficiency.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
Authorizing counties to appoint qualified assessment appeals commissioners, in lieu of three-member panels, will increase
the timeliness, consistency, and legal rigor of property tax appeals determinations while preserving due process and public accountability.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
This act is intended to supplement, not replace, the authority of counties to appoint traditional, three-member assessment appeals boards under existing law.
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<ns0:Num>SEC. 2.</ns0:Num>
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Section 1620.5 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>1620.5.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
For purposes of this article in implementing subdivision (b) of Section 1622 and subdivision (c) of Section 1622.1, both of the following shall apply:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“Assessment appeals board” shall also include a single-member appeals board, as applicable.
</html:p>
<html:p>
(2)
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“Member,” when used to refer to a member of a three or five-member assessment appeals board, shall mean a “commissioner,” with respect to a single-member appeals board.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
This section shall be operative only until January 1, 2034, and as of that date is repealed.
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<ns0:Num>SEC. 3.</ns0:Num>
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Section 1622 of the
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is amended to read:
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<ns0:Num>1622.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
Except as provided in subdivision (b), an assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among those persons nominated for that purpose by the members of the county board of supervisors. Within 60 days after the adoption of the ordinance providing for the creation of assessment appeals boards, each member of the board of supervisors shall nominate not less than three nor more than five persons for appointment to the assessment appeals boards.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
As an alternative to appointing a three-member assessment appeals board pursuant to subdivision (a), commencing January 1, 2027, and before January 1, 2032, the county board of supervisors may, by ordinance, provide that all property tax assessment appeals in the county be heard and decided by a single-member appeals board, the single member of which shall be known as an assessment appeals commissioner. A commissioner appointed pursuant to this subdivision shall exercise all powers and duties of an assessment appeals board provided in this part. The qualifications for the commissioner shall be those set forth in Sections 1624, 1624.01, 1624.02, and 1624.05, in addition to those set forth in subdivision (c).
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
An assessment appeals commissioner appointed pursuant to subdivision (b) shall meet all of the following minimum qualifications:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
Possesses one of the following qualifications:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
A certified public accountant with experience in the appraisal or valuation of real property or business personal property.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
A licensed real estate broker holding one of the following professional designations:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
Certified commercial investment member (CCIM).
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
Certified real estate brokerage manager (CRB).
</html:p>
<html:p>
(iii)
<html:span class="EnSpace"/>
Certified residential specialist (CRS).
</html:p>
<html:p>
(iv)
<html:span class="EnSpace"/>
Graduate Realtor Institute (GRI).
</html:p>
<html:p>
(v)
<html:span class="EnSpace"/>
A comparable designation evidencing
specialization in commercial or investment real estate.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
A real property appraiser holding the Member Appraisal Institute (MAI) designation or a comparable designation evidencing experience in the valuation of complex income-producing property.
</html:p>
<html:p>
(D)
<html:span class="EnSpace"/>
A personal property appraiser holding an Accredited Senior Appraiser (ASA) designation from the American Society of Appraisers or a comparable designation.
</html:p>
<html:p>
(E)
<html:span class="EnSpace"/>
An attorney with experience in the valuation of complex, income-producing, and business property.
</html:p>
<html:p>
(F)
<html:span class="EnSpace"/>
An individual with experience comparable to that described in subparagraphs (A) to (E), inclusive, as determined by the appointing authority.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Has demonstrated ability to conduct
fair and impartial hearings and to prepare written findings of fact and conclusions of law.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
A county that elects to appoint an assessment appeals commissioner pursuant to subdivision (b) may also authorize, by ordinance, the appointment of one or more alternate commissioners who meet the same qualifications as the commissioner. The alternate commissioners shall serve in the absence or disqualification of the regular commissioner.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
This section shall not be construed to limit the authority of a county to do either of the following:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
Establish multiple assessment appeals boards, whether composed of three members or a single commissioner.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Appoint alternate members pursuant to this section or Section 1622.1.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
The State Board of Equalization shall adopt rules and guidelines necessary to ensure consistent hearing procedures, public access, and decisionmaking standards for assessment appeals commissioners appointed pursuant to subdivision (b).
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
The assessment appeals commissioner shall not hear any new appeals after December 31, 2031. However, the commissioner may continue to hear and decide appeals received after January 1, 2027, but on or before December 31, 2031, following December 31, 2031, in accordance with this part.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
This section shall be operative only until January 1, 2034, and as of that date is repealed.
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<ns0:Num>SEC. 4.</ns0:Num>
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Section 1622 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>1622.</ns0:Num>
<ns0:LawSectionVersion id="id_F3AD2179-3157-4C81-84B1-1A9104942215">
<ns0:Content>
<html:p>
(a)
<html:span class="EnSpace"/>
An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among those persons nominated for that purpose by the members of the county board of supervisors. Within 60 days after the adoption of the ordinance providing for the creation of assessment appeals boards, each member of the board of supervisors shall nominate not less than three nor more than five persons for appointment to the assessment appeals boards.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
This section shall become operative on January 1, 2034.
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<ns0:Num>SEC. 5.</ns0:Num>
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Section 1622.1 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>1622.1.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the members of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
An assessment appeals board appointed pursuant to this section may consist of three or five members. If a five-member board is appointed, the board shall only act as a three-member panel designated from time to time by the clerk of the assessment appeals board. If a five-member board is appointed, the term of office of these members shall be three years except that upon the original selection of these members, the members shall be assigned terms in such a manner that the terms of no more
than two offices shall expire in any one year.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
As an alternative to appointing a three- or five-member assessment appeals board pursuant to subdivision (b), commencing January 1, 2027, and before January 1, 2032, the county board of supervisors may, by ordinance, provide that all property tax assessment appeals in the county be heard and decided by a single appeals commissioner. A commissioner appointed pursuant to this subdivision shall exercise all powers and duties of an assessment appeals board provided in this part. The qualifications for the commissioner shall be those set forth in Sections 1624, 1624.01, 1624.02, and 1624.05, in addition to those set forth in subdivision (d).
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
An assessment appeals commissioner appointed pursuant to subdivision (c) shall meet all of the following
minimum qualifications set forth in subdivision (c) of Section 1622.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
A county that elects to appoint an assessment appeals commissioner pursuant to subdivision (c) may also authorize, by ordinance, the appointment of one or more alternate commissioners who meet the same qualifications as the commissioner. The alternate commissioners shall serve in the absence or disqualification of the regular commissioner.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
This section shall not be construed to limit the authority of a county to do either of the following:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
Establish multiple assessment appeals boards, whether composed of three members, five members acting as three-member panels, or a single commissioner.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Appoint alternate members pursuant to this section or Section 1622.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
The State Board of Equalization shall adopt rules and guidelines necessary to ensure consistent hearing procedures, public access, and decisionmaking standards for assessment appeals commissioners appointed pursuant to subdivision (c).
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
The assessment appeals commissioner shall not hear any new appeals after December 31, 2031. However, the commissioner may continue to hear and decide appeals received after January 1, 2027, but on or before December 31, 2031, following December 31, 2031, in accordance with this part.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
This section shall be operative only until January 1, 2034, and as of that date is repealed.
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<ns0:Num>SEC. 6.</ns0:Num>
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Section 1622.1 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:LawSection id="id_EA720501-2800-40E5-970B-EDC218F1073F">
<ns0:Num>1622.1.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint directly the members of the assessment appeals board. Approval of each member shall be by majority vote of the board of supervisors.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
An assessment appeals board appointed pursuant to this section may consist of three or five members. If a five-member board is appointed, the board shall only act as a three-member panel designated from time to time by the clerk of the assessment appeals board. If a five-member board is appointed, the term of office of these members shall be three years, except that, upon the original selection of these members, the members shall be assigned terms in such a manner that
the terms of no more than two offices shall expire in any one year.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
This section shall become operative on January 1, 2034.
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<ns0:Num>SEC. 7.</ns0:Num>
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Section 1622.3 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>1622.3.</ns0:Num>
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(a)
<html:span class="EnSpace"/>
If a county authorizes an assessment appeals commissioner pursuant to Section 1622 or 1622.1 to adjudicate property tax appeals, the county shall provide a process by which the appellant may request that their appeal is heard by a three- or a five-member board. Upon receipt of a request described in the preceding sentence, the county shall ensure the case is heard by a three- or five-member board.
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
This section shall be operative only until January 1, 2034, and as of that date is repealed.
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