Amended in Assembly April 13, 2015

California Legislature—2015–16 Regular Session

Assembly BillNo. 681


Introduced by Assembly Member Ting

February 25, 2015


An act to amend Sectionbegin delete 15645end deletebegin insert 15645, and to amend, repeal, and add Section 15643,end insert of the Government Code, relating to the State Board of Equalization.

LEGISLATIVE COUNSEL’S DIGEST

AB 681, as amended, Ting. State Board of Equalization: surveys: assessment procedures and practices: county assessor.

Existing law requires the State Board of Equalization to make surveys in each county and city and county to determine the adequacy of the procedures and practices employed by the county assessor in the valuation of property.begin delete Existingend deletebegin insert Existing law requires the board to proceed with the surveys of the assessment procedures and practices in the several counties and cities and counties as rapidly as feasible, and to repeat or supplement each survey at least once in 5 years. Existing law requires the surveys of the 10 largest counties and cities and counties to include a sampling of assessments of the local assessment rolls, and requires the board, each year, to select at random at least 3 of the remaining counties or cities and counties to conduct a sample of assessments on the local assessment roll in those counties.end insert

begin insert

This bill would eliminate the board’s requirement to select at random at least 3 remaining counties or cities and counties to conduct a sample of assessments on the local assessment roll, and would instead require the board, commencing January 1, 2016, and each of the next 4 calendar years, to survey the assessment procedures of qualified counties or cities and counties and to conduct sample assessments on the local roll of other qualified counties or cities and counties. This bill would define “qualified counties or cities and counties” for these purposes. This bill would require the qualified counties and cities and counties to be stratified and selected at random by the board, in consultation with the California Assessors’ Association.

end insert

begin insertExistingend insert law requires the board, upon completion of the survey of the procedures and practices of a county assessor, to prepare a written survey report setting forth its findings and recommendations, and requires the board, before preparing its written survey report, to meet with the assessor to discuss and confer on those matters which may be included in the written survey report. Existing law requires the survey report, together with the assessor’s response and the board’s comments, to constitute the final survey report.begin insert Existing law requires the final survey report to be issued by the board within 2 years after the date the board began the survey.end insert

This bill would require the board, before preparing its written survey report, to notify the former assessor if the survey reviews the former assessor’s procedures and practices, and to also meet with the former assessor, upon his or her request if the survey reviews, to discuss and confer on those matters that may be included in the survey report. This bill would require an addendum to the final survey report to be published to include the former assessor’s written response and the board’s comments, if any.begin insert This bill would shorten the period of time the board has to issue the final survey report from 2 years to one year after the date the board began the survey.end insert

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

P2    1begin insert

begin insertSECTION 1.end insert  

end insert

begin insertSection 15643 of the end insertbegin insertGovernment Codeend insertbegin insert is
2amended to read:end insert

3

15643.  

(a) begin insert(1)end insertbegin insertend insertThe board shall proceed with the surveys of
4the assessment procedures and practices in thebegin delete severalend deletebegin insert 10 largestend insert
5 counties and cities and counties as rapidly as feasible, and shall
6repeat or supplement each survey at least once in five years.

begin delete

7(b)

end delete

8begin insert(2)end insert The surveys of the 10 largest counties and cities and counties
9shall include a sampling of assessments on the local assessment
P3    1rolls as described in Section 15640. begin delete In addition, the board shall
2each year, in accordance with procedures established by the board
3by regulation, select at random at least three of the remaining
4counties or cities and counties, and conduct a sample of
5assessments on the local assessment roll in those counties. If the
6board finds that a county or city and county has “significant
7assessment problems,” as provided in Section 75.60 of the Revenue
8and Taxation Code, a sample of assessments will be conducted in
9that county or city and county in lieu of a county or city and county
10selected at random.end delete
The 10 largest counties and cities and counties
11shall be determined based upon the total value of locally assessed
12property located in the counties and cities and counties on the lien
13date that falls within the calendar year of 1995 and every fifth
14calendar year thereafter.

begin insert

15(b) The board shall, commencing January 1, 2016, and each of
16the next four calendar years, do both of the following:

end insert
begin insert

17(1) (A) Survey the assessment procedures of one qualified
18county or city and county and conduct a sample of assessments
19on the local assessment roll of another qualified county or city
20and county.

end insert
begin insert

21(B) For purposes of this paragraph, “qualified county or city
22and county” means the eleventh to the twentieth, inclusive, largest
23counties and cities and counties. The eleventh to the twentieth,
24inclusive, largest counties shall be determined based upon the
25total value of locally assessed property located in the counties and
26cities and counties on the lien date that falls within the calendar
27year of 2016 and each of the next four calendar years.

end insert
begin insert

28(C) The qualified counties and cities and counties shall be
29stratified and selected at random by the board, in consultation
30with the California Assessors’ Association.

end insert
begin insert

31(2) (A) Survey the assessment procedures of three qualified
32counties or cities and counties and conduct a sample of assessments
33on the local assessment roll of two other qualified counties or
34cities and counties.

end insert
begin insert

35(B) For purposes of this paragraph, “qualified counties or cities
36and counties” means the twenty-first to the fifty-eighth, inclusive,
37largest counties and cities and counties. The twenty-first to the
38fifty-eighth, inclusive, largest counties shall be determined based
39upon the total value of locally assessed property located in the
P4    1counties and cities and counties on the lien date that falls within
2the calendar year 2016 and each of the next four calendar years.

end insert
begin insert

3(C) The qualified counties and cities and counties shall be
4stratified and selected at random by the board, in consultation
5with the California Assessors’ Association.

end insert

6(c) The statewide surveys which are limited in scope to specific
7topics, issues, or problems may be conducted whenever the board
8determines that a need exists to conduct a survey.

9(d) When requested by the legislative body or the assessor of
10any county or city and county to perform a survey not otherwise
11scheduled, the board may enter into a contract with the requesting
12local agency to conduct that survey. The contract may provide for
13a board sampling of assessments on the local roll. The amount of
14the contracts shall not be less than the cost to the board, and shall
15be subject to regulations approved by the Director of General
16Services.

begin insert

17(e) This section shall remain in effect only until January 1, 2021,
18and as of that date is repealed.

end insert
19begin insert

begin insertSEC. 2.end insert  

end insert

begin insertSection 15643 is added to the end insertbegin insertGovernment Codeend insertbegin insert, to
20read:end insert

begin insert
21

begin insert15643.end insert  

(a) The board shall proceed with the surveys of the
22assessment procedures and practices in the several counties and
23cities and counties as rapidly as feasible, and shall repeat or
24supplement each survey at least once in five years.

25(b) The surveys of the 10 largest counties and cities and counties
26shall include a sampling of assessments on the local assessment
27rolls as described in Section 15640. In addition, the board shall
28each year, in accordance with procedures established by the board
29by regulation, select at random at least three of the remaining
30counties or cities and counties, and conduct a sample of
31assessments on the local assessment roll in those counties. If the
32board finds that a county or city and county has “significant
33 assessment problems,” as provided in Section 75.60 of the Revenue
34and Taxation Code, a sample of assessments will be conducted in
35that county or city and county in lieu of a county or city and county
36selected at random. The 10 largest counties and cities and counties
37shall be determined based upon the total value of locally assessed
38property located in the counties and cities and counties on the lien
39date that falls within the calendar year of 2021 and every fifth
40calendar year thereafter.

P5    1(c) The statewide surveys which are limited in scope to specific
2topics, issues, or problems may be conducted whenever the board
3determines that a need exists to conduct a survey.

4(d) When requested by the legislative body or the assessor of
5any county or city and county to perform a survey not otherwise
6scheduled, the board may enter into a contract with the requesting
7local agency to conduct that survey. The contract may provide for
8a board sampling of assessments on the local roll. The amount of
9the contracts shall not be less than the cost to the board, and shall
10be subject to regulations approved by the Director of General
11Services.

12(e) This section shall become operative on January 1, 2021.

end insert
13

begin deleteSECTION 1.end delete
14begin insertSEC. 3.end insert  

Section 15645 of the Government Code is amended
15to read:

16

15645.  

(a) Upon completion of a survey of the procedures and
17practices of a county assessor, the board shall prepare a written
18survey report setting forth its findings and recommendations and
19transmit a copy to the assessor. In addition the board may file with
20the assessor a confidential report containing matters relating to
21personnel. Before preparing its written survey report, the board
22shall do both of the following:

23(1) Meet with the assessor to discuss and confer on those matters
24which may be included in the written survey report.

25(2) Notify the former assessor if the survey reviews the former
26assessor’s procedures and practices, and meet with the former
27assessor, upon his or her request, to discuss and confer on those
28matters that may be included in the survey report.

29(b) Within 30 days after receiving a copy of the survey report,
30the assessor may file with the board a written response to the
31findings and recommendations in the survey report.

32The board may, for good cause, extend the period for filing the
33response.

34(c) The survey report, together with the assessor’s response, if
35any, and the board’s comments, if any, shall constitute the final
36survey report. An addendum to the final survey report shall be
37published to include a former assessor’s written response to the
38findings and recommendations in the survey report that reviewed
39the former assessor’s procedures and practices, if any, and the
40board’s comments, if any. The final survey report shall be issued
P6    1by the board withinbegin delete two yearsend deletebegin insert one yearend insert after the date the board
2began the survey. Within a year after receiving a copy of the final
3survey report, and annually thereafter, no later than the date on
4which the initial report was issued by the board and until all issues
5are resolved, the assessor shall file with the board of supervisors
6a report, indicating the manner in which the assessor has
7implemented, intends to implement or the reasons for not
8implementing, the recommendations of the survey report, with
9copies of that response being sent to the Governor, the Attorney
10General, the State Board of Equalization, the Senate and Assembly
11and to the grand juries and assessment appeals boards of the
12counties to which they relate.



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