California legislation · 2025-2026 Regular Session
California AB2172: Property taxation: county assessment appeals boards: assessment appeals commissioners.
Status: Chaptered, September 27, 2026
What the bill says
An act to add and repeal Sections 1620.5 and 1622.3 of the Revenue and Taxation Code, relating to taxation. taxation Property taxation: county assessment appeals boards: assessment appeals commissioners. 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…
From the chaptered text, September 27, 2026:
An act to add and repeal Sections 1620.5 and 1622.3 of the Revenue and Taxation Code, relating to taxation. taxation Property taxation: county assessment appeals boards: assessment appeals commissioners. 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. This bill, commencing January 1, 2027, and until January 1, 2034, would authorize the county board of supervisors of a county containing a population of 500,000 or more to alternatively provide by ordinance that any property tax assessment appeals in the county may 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 …