BILL ANALYSIS
SENATE REVENUE & TAXATION COMMITTEE
Senator Lois Wolk, Chair
AB 824 - Harkey
Amended: April 29, 2009
Hearing: July 8, 2009 Fiscal: Yes
SUMMARY: Consolidates Conflict of Interest Provisions
Affecting Specified Individuals Participating in
Property Tax Appeals
EXISTING LAW (California Constitution) provides that
each County Board of Supervisors, or an assessment appeals
board of its own creation, shall constitute the county
board of equalization, which equalizes the values of all
property on the assessment roll by adjusting individual
assessments. Currently, 19 California county boards of
supervisors perform this duty. State Law allows counties
to have up to five of these boards to hear and adjudicate
assessment appeals, constituted of members selected by the
presiding judge of the superior court and nominated by the
County Board of Supervisors, or selected directly by the
Board.
EXISTING LAW sets forth several conflict of interest
laws for assessment appeals boards (updated most recently
by SB 1231, Committee on Revenue and Taxation, 1999),
including:
An assessment appeal filed by a member of
alternate member is adjudicated by a board of
consisting of alternate members appointed by the
presiding judge of the superior court.
AB 824 - Harkey
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Assessment appeals board members,
alternate members, assessment hearing officers,
employees of the county counsel who advises the
assessment appeals board, and employees of the
office of clerk of the assessment appeals board
or county board of equalization cannot represent
a taxpayer filing an assessment appeal for
compensation.
Any of the persons listed above
representing a family member with an assessment
appeal must notify the clerk.
THIS BILL revises and recasts conflict of interest
laws for assessment appeals by:
Moving and consolidating in one section
of law current restrictions barring assessment
appeals board members, alternate members,
assessment hearing officers, employees of the
county counsel who advise the assessment appeals
board, and employees of the office of clerk of
the assessment appeals board or county board of
equalization from representing a taxpayer filing
an assessment appeal for compensation. The bill
also adds current employees of the assessors'
office to this list, although assessors and their
staff must comply with a distinct set of conflict
of interest statutes.
Moving and consolidating in one section
of law current requirements upon any of the
personal listed above that they notify the clerk
that they are representing a himself or herself,
or a parent, child, or spouse in an assessment
appeal.
Additionally, an assessment appeals board
constituted of three special alternate members
selected by the presiding judge of the superior
court must hear any assessment appeal where one
of the above persons represents himself or
herself, or a parent, child, or spouse in an
AB 824 - Harkey
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assessment appeal. The board constituted
pursuant to this provision may only hear that
specific appeal. Assessment appeals board
members in good standing in other counties in
California may serve on the board constituted
pursuant to this section, and again may only hear
that specific appeal that triggers the special
appeals board.
FISCAL EFFECT:
According to BOE, AB 852 does not impact state
revenues or costs.
COMMENTS:
A. Purpose of the Bill
The author states that, "AB 824 will provide counties
with a common-sense solution to enable a quick, cost
effective approach to establishing a special board without
having to appoint a special board for each separate
application filed. This is a voluntary option for both
counties involved. Enabling counties with an efficient new
method to address potential conflicts of interest in the
appeals arena benefits both taxpayers and counties alike.
This bill enhances the likelihood of a sound decision on
the matter before the board."
Support and Opposition
Support:California Assessors' Association, California
Association of Clerks and Elections Officials,
Orange County Board of Supervisors, Solano
County Board of Supervisors, Orange County
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Taxpayers Association, Orange County
Association of Realtors.
Oppose:
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Consultant: Colin Grinnell