Plain English Breakdown
The official text states the program runs until January 1, 2034, but new cases cannot be assigned after December 31, 2031. The end date for finishing old cases is not specified beyond 'following' that deadline.
AB-2172: Single-Member Property Tax Appeals Boards for Large Counties
This law allows counties with populations of 500,000 or more to use a single commissioner instead of a panel to hear property tax appeals between January 1, 2027, and December 31, 2034.
What This Bill Does
- Allows county boards in counties with at least 500,000 people to create one-person appeal boards starting January 1, 2027.
- Sets minimum qualifications that these single-member commissioners must meet.
- Requires the State Board of Equalization to write rules for consistent hearing procedures and decision standards.
- Stops new cases from being assigned to a commissioner after December 31, 2031, but allows them to finish old cases later.
- Requires counties to let people object if they do not want their case heard by just one person.
Who It Names or Affects
- County boards of supervisors in counties with at least 500,000 residents
- People or businesses filing property tax assessment appeals
- The State Board of Equalization
Terms To Know
- Assessment Appeals Commissioner
- A single person who hears and decides a property tax appeal instead of a group.
- Ordinance
- A local law passed by the county board to allow this new system.
Limits and Unknowns
- The single-member option only works for counties with at least 500,000 people.
- No new appeals can be given to a commissioner after December 31, 2031.
- If an appellant objects to the one-person board, their case must go before a three- or five-member panel.