AB-2172 • 2026

Property taxation: county assessment appeals boards: assessment appeals commissioners.

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Gipson
Last action: 2026-06-11
Official status: From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Property taxation: county assessment appeals boards: assessment appeals commissioners.

AB 2172, as amended, Gipson.

What This Bill Does

AB 2172, as amended, Gipson.
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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-11 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
2026-06-03 California Legislative Information
Referred to Com. on REV. & TAX.
2026-05-21 California Legislative Information
In Senate. Read first time. To Com. on RLS. for assignment.
2026-05-21 California Legislative Information
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5183.)
2026-05-14 California Legislative Information
Read second time. Ordered to third reading.
2026-05-13 California Legislative Information
From committee: Do pass. (Ayes 15. Noes 0.) (May 13).
2026-04-27 California Legislative Information
Re-referred to Com. on APPR.
2026-04-23 California Legislative Information
Read second time and amended.
2026-04-22 California Legislative Information
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).
2026-04-13 California Legislative Information
Re-referred to Com. on REV. & TAX.
2026-04-09 California Legislative Information
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2026-03-02 California Legislative Information
Referred to Com. on REV. & TAX.
2026-02-19 California Legislative Information
From printer. May be heard in committee March 21.
2026-02-18 California Legislative Information
Read first time. To print.

Official Summary Text

AB 2172, as amended, Gipson.
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
all
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 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 appoints commissioners to hear and decide assessment appeals, the county to provide a process by which the appellant
may object to their appeal being heard and decided by an assessment appeals commissioner. The board would require the county, in the case that an appellant does not make that objection, to ensure the appeal is heard by a 3- or 5-member board.
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.

Current Bill Text

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