BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 824|
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THIRD READING
Bill No: AB 824
Author: Harkey (R)
Amended: 4/29/09 in Assembly
Vote: 21
SENATE REVENUE & TAXATION COMMITTEE : 8-0, 7/8/09
AYES: Wolk, Walters, Alquist, Ashburn, Florez, Padilla,
Runner, Wiggins
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
ASSEMBLY FLOOR : 80-0, 5/26/09 (Consent) - See last page
for vote
SUBJECT : Property taxation: assessment
SOURCE : California Association of Clerks and Election
Officials
DIGEST : This bill allows an assessment appeals board
(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. Extends the application
of existing conflict-of-interest provisions to certain
employees of the office of county counsel.
ANALYSIS : Existing law requires, when an application for
equalization is filed by a member or alternate member of an
assessment appeals board on his or her own behalf or the
behalf of specified family members, that the assessment
CONTINUED
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appeal be heard by a special alternate assessment appeals
board panel appointed by order of the presiding judge of
the superior court, as specified. Existing law requires a
member or alternate member of an assessment appeals board
to notify the clerk immediately upon filing such an
application on his/her own behalf, or upon his/her decision
to represent a specified family member.
This bill:
1. Prohibits employees of the office of county counsel who
advise the board or represent the assessor before the
board from representing an applicant for compensation on
any application for equalization filed pursuant to
Revenue & Taxation Code (R&TC) Section 1603.
2. Requires those county counsel employees to notify the
clerk immediately upon filing an application on his/her
own behalf, or upon his/her decision to represent
his/her spouse, parent or child in an assessment appeal.
3. Authorizes the chief clerk of a board, at his/her
discretion, to refer to a special alternate board the
applications for equalization filed by a member or an
alternate member of the regular board or the
applications in which that member represents his/her
spouse, parent, or child.
4. Specifies that a special alternate board must consist of
three special alternate board members who are qualified
and in good standing in another county.
5. Provides that a special alternative board member may
hear applications for equalization set forth in the
transmittal document prepared by the clerk of the board
of the county in which the application was filed.
6. Consolidates and streamlines the compensation
prohibition provisions, notification requirements and
references to conflict-of-interest appeals subject to a
special alternate assessment appeals panel.
7. Provides that, if the Commission on State Mandates
determines that this bill contains costs mandated by the
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state, reimbursement for those costs shall be made as
specified.
Comments
The author's office states that, this bill provides
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.
This bill is sponsored by the California Association of
Clerks and Election Officials. The sponsor states that the
purpose of this bill is to correct an oversight created by
SB 1231 (Committee on Revenue and Taxation), Chapter 941,
Statutes of 1999, that required the appeals of assessment
hearing officers and employees of the clerk's office to be
heard by a special alternate assessment board. This bill
is intended to allow the use of another county's already
assembled operating board, guaranteeing that the members of
the special panel would be individuals who are qualified
and experienced in adjudicating property tax assessment
appeals. The program will be voluntary for both counties
involved, and reimbursement for travel and other expenses
would be negotiated between the participating counties.
The proponents of this bill argue that the proposed changes
to existing law would resolve any possible appearance of
conflict or impropriety issues in the appeals process and
will improve and streamline the assessment appeal process
to ensure finalization of appeals within the statutory
two-year limit.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: Yes
SUPPORT : (Verified 8/19/09)
California Association of Clerks and Election Officials
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(source)
California Assessors Association
Orange County Association of Realtors
Orange County Taxpayers Association
Patricia C. Bates, Orange County Board of Supervisors,
Fifth District, Chair
Solano County Board of Supervisors
ASSEMBLY FLOOR :
AYES: Adams, Ammiano, Anderson, Arambula, Beall, Bill
Berryhill, Tom Berryhill, Blakeslee, Block, Blumenfield,
Brownley, Buchanan, Caballero, Charles Calderon, Carter,
Chesbro, Conway, Cook, Coto, Davis, De La Torre, De Leon,
DeVore, Duvall, Emmerson, Eng, Evans, Feuer, Fletcher,
Fong, Fuentes, Fuller, Furutani, Gaines, Galgiani,
Garrick, Gilmore, Hagman, Hall, Harkey, Hayashi,
Hernandez, Hill, Huber, Huffman, Jeffries, Jones, Knight,
Krekorian, Lieu, Logue, Bonnie Lowenthal, Ma, Mendoza,
Miller, Monning, Nava, Nestande, Niello, Nielsen, John A.
Perez, V. Manuel Perez, Portantino, Price, Ruskin, Salas,
Saldana, Silva, Skinner, Smyth, Solorio, Audra
Strickland, Swanson, Torlakson, Torres, Torrico, Tran,
Villines, Yamada, Bass
DLW:do 8/19/09 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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