AB 2234, as introduced, Ting. State Board of Equalization: surveys: assessment procedures: counties and cities and counties.
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. Existing law requires the board to provide a right to each county assessor to appeal to the board appraisals made within his or her county where differences have not been resolved before completion of a field review.
This bill would require the board, when appropriate, to also provide a similar right to each former county assessor whose administration is being reviewed to appeal the board appraisals made within his or her county.
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.
This bill would eliminate the requirement to proceed with the surveys as rapidly as feasible, and would, instead, require the board to complete each survey within 3 months after the date the board began the survey and to repeat or supplement the survey at least once every 7 years.
Existing 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 final survey report to be issued by the board within 2 years after the date the board began the survey.
This bill would require the written survey report to include best practices the county assessor may adopt, and would require the board, before preparing its written survey report, to also meet, when appropriate, with the former assessor whose administration is being reviewed. This bill would shorten the period of time the board has to issue the final survey report from 2 years to 9 months after the date the board began the survey.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 15640 of the Government Code is
2amended to read:
(a) The State Board of Equalization shall make surveys
4in each county and city and county to determine the adequacy of
5the procedures and practices employed by the county assessor in
6the valuation of property for the purposes of taxation and in the
7performance generally of the duties enjoined upon him or her.
8(b) The surveys shall include a review of the practices of the
9assessor with respect to uniformity of treatment of all classes of
10property to ensure that all classes are treated equitably, and that
11no class receives a systematic overvaluation or undervaluation as
12compared to other classes of property in the county or city and
13county.
14(c) The surveys may
include a sampling of assessments from
15the local assessment rolls. Any sampling conducted pursuant to
16subdivision (b) of Section 15643 shall be sufficient in size and
17dispersion to insure an adequate representation therein of the
18several classes of property throughout the county.
P3 1(d) In addition, the board may periodically conduct statewide
2surveys limited in scope to specific topics, issues, or problems
3requiring immediate attention.
4(e) The board’s duly authorized representatives shall, for
5purposes of these surveys, have access to, and may make copies
6of, all records, public or otherwise, maintained in the office of any
7county assessor.
8(f) The board shall develop procedures to carry out its duties
9under this section after consultation with the California Assessors’
10Association. The board shall also provide a
right to each county
11assessorbegin insert and when appropriate, to each former county assessor
12whose administration is being reviewed,end insert
to appeal to the board
13appraisals made within his or her county where differences have
14not been resolved before completion of a field review and shall
15adopt procedures to implement the appeal process.
Section 15643 of the Government Code is amended
17to read:
(a) begin insert(1)end insertbegin insert end insertThe board shallbegin delete proceed with theend deletebegin insert conductend insert
19 surveys of the assessment procedures and practices in the several
20counties and cities and countiesbegin delete as rapidly as feasibleend delete, and shall
21repeat or supplement each survey at least once inbegin delete fiveend deletebegin insert
sevenend insert
years.
22(2) Each survey required pursuant to paragraph (1) shall be
23completed within three months after the date the board began the
24survey.
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
33assessment 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 1995 and every fifth
40calendar year thereafter.
P4 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.
Section 15645 of the Government Code is amended
13to read:
(a) Upon completion of a survey of the procedures and
15practices of a county assessor, the board shall prepare a written
16survey report setting forth its findings and recommendationsbegin insert that
17shall include, but not be limited to, best practices the county
18assessor may adopt,end insert and transmit a copy to the assessor. In addition
19the board may file with the assessor a confidential report containing
20matters relating to personnel. Before preparing its written survey
21report, the board shall meet with the assessorbegin insert and when
22appropriate, the former assessor whose administration is being
23reviewed,end insert
to discuss and confer on those matters which may be
24included in the written survey report.
25(b) Within 30 days after receiving a copy of the survey report,
26the assessor may file with the board a written response to the
27findings and recommendations in the survey report.
28The board may, for good cause, extend the period for filing the
29response.
30(c) The survey report, together with the assessor’s response, if
31any, and the board’s comments, if any, shall constitute the final
32survey report. The final survey report shall be issued by the board
33withinbegin delete two yearsend deletebegin insert nine monthsend insert after the date the board began the
34survey. Within a year after receiving
a copy of the final survey
35report, and annually thereafter, no later than the date on which the
36initial report was issued by the board and until all issues are
37resolved, the assessor shall file with the board of supervisors a
38report, indicating the manner in which the assessor has
39implemented, intends to implement or the reasons for not
40implementing, the recommendations of the survey report, with
P5 1copies of that response being sent to the Governor, the Attorney
2General, the State Board of Equalization, the Senate and Assembly
3and to the grand juries and assessment appeals boards of the
4counties to which they relate.
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