CA AB2172

Counties may adopt an ordinance to allow property tax assessment appeals to be heard by a single assessment appeals commissioner instead of the traditional 3-member or 5-member board, effective January 1, 2027, through January 1, 2034.

Commissioners must meet enhanced qualifications including being a CPA with appraisal experience, licensed real estate broker with professional designations, MAI-designated appraiser, ASA-designated personal property appraiser, or attorney with valuation experience.

Appellants retain the right to request their case be heard by a traditional 3- or 5-member board instead of a single commissioner.

Commissioners cannot accept new appeals after December 31, 2031, but may continue deciding appeals filed between January 1, 2027, and December 31, 2031.

The State Board of Equalization must adopt rules ensuring consistent hearing procedures, public access, and decisionmaking standards for the new commissioner system.