BILL ANALYSIS                                                                                                                                                                                                    



                                                                  AB 824
                                                                  Page  1

          Date of Hearing:   May 13, 2009

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                Kevin De Leon, Chair

                    AB 824 (Harkey) - As Amended:  April 29, 2009 

          Policy Committee:                              Revenue and  
          Taxation     Vote:                            9-0

          Urgency:     No                   State Mandated Local Program:  
          Yes    Reimbursable: Yes          

           SUMMARY  

          This bill  allows an assessment appeals board to hear and decide  
          property tax appeals filed in another county by a person who has  
          a conflict of interest with the board in his/her county. The  
          bill also expands the scope of individuals prohibited from  
          representing clients before the appeals board to include certain  
          employees of the county counsel.
           
           FISCAL EFFECT  

          1)Negligible impact on state revenues.

          2)The bill states that if the Commission on State Mandates  
            determines that this bill contains costs mandated by the  
            state, reimbursement will be made pursuant to existing law.  
            However, reimbursable mandated costs, if any, are likely to be  
            minor.  

           COMMENTS  

           1)Background  .  Local assessment appeals boards are established  
            to resolve disputes between county assessors and property  
            owners.  All counties in California provide for assessment  
            appeals proceedings.  In 19 counties, the county boards of  
            supervisors hear the appeals.  In the other 39 counties, board  
            members are appointed by the local boards of supervisors.

            Existing law prohibits employees of the clerk of the county  
            board of equalization or assessment appeals board from  
            representing themselves or clients before the board in  
            equalization cases. It instead requires that an alternate  








                                                                  AB 824
                                                                  Page  2

            board be formed to hear these cases.

           2)Purpose  . According to the sponsor (the California Association  
            of Clerks and Election Officials), the creation of an  
            alternative board to hear certain appeals cases is a time  
            consuming process.  This bill is intended to allow the use of  
            another county's already assembled board, thereby  
            "guaranteeing that the members of the special panel will be  
            individuals who are technically qualified and are experienced  
            in adjudicating property tax assessment appeals".  The sponsor  
            notes that program would be voluntary for both counties  
            involved. The expansion in the number of individuals  
            prohibited from representing clients before the appeals board  
            reflects the inherent conflict that exists for employees of  
            the county counsel that advise the board or represent the  
            county assessor before the board.  

           Analysis Prepared by  :    Brad Williams / APPR. / (916) 319-2081