AB 2234, as amended, 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 feasiblebegin delete, and to repeat or supplement each survey at least once in 5 yearsend delete.
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 surveybegin delete and to repeat or supplement the survey at least once every 7 yearsend delete.
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 includebegin delete best practices the county assessor may adoptend deletebegin insert end insertbegin insertrecommendations specific to the context of the issues identified and comparable examples of practices in other counties or properties the county assessor may adopt to improve existing practicesend insert, 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 tobegin insert 18 months for any survey commenced on or after January 1, 2015, to December 31, 2015, inclusive, and from 2 years toend insert 9 monthsbegin delete after the date the board began the surveyend deletebegin insert for any survey commenced on or after January 1, 2016end insert.
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.
P3 1(c) The surveys may include a sampling of assessments from
2the local assessment rolls. Any sampling conducted pursuant to
3subdivision (b) of Section 15643 shall be sufficient in size and
4dispersion to insure an adequate representation therein of the
5several classes of property throughout the county.
6(d) In addition, the board may periodically conduct statewide
7surveys limited in scope to specific topics, issues, or problems
8requiring immediate attention.
9(e) The board’s duly authorized representatives shall, for
10purposes of these surveys, have access to, and may make copies
11of, all records, public or otherwise, maintained in the office of any
12county assessor.
13(f) The board shall develop procedures to carry out its duties
14under this section after consultation with the California Assessors’
15Association. The board shall also provide a right to each county
16assessor and when appropriate, to each former county assessor
17whose administration is being reviewed, to appeal to the board
18appraisals made within his or her county where differences have
19not been resolved before completion of a field review and shall
20adopt procedures to implement the appeal process.
Section 15643 of the Government Code is amended
22to read:
(a) (1) The board shall conduct surveys of the
24assessment procedures and practices in the several counties and
25cities and counties, and shall repeat or supplement each survey at
26least once inbegin delete sevenend deletebegin insert fiveend insert
years.
27(2) Each survey required pursuant to paragraph (1) shall be
28completed within three months after the date the board began the
29survey.
30(b) The surveys of the 10 largest counties and cities and counties
31shall include a sampling of assessments on the local assessment
32rolls as described in Section 15640. In addition, the board shall
33each year, in accordance with procedures established by the board
34by regulation, select at random at least three of the remaining
35counties or cities and counties, and conduct a sample of
36assessments on the local assessment roll in those counties. If the
37board finds that a county or city and county has “significant
38assessment problems,” as provided in Section 75.60 of the Revenue
39and Taxation Code, a sample of assessments will be
conducted in
40that county or city and county in lieu of a county or city and county
P4 1selected at random. The 10 largest counties and cities and counties
2shall be determined based upon the total value of locally assessed
3property located in the counties and cities and counties on the lien
4date that falls within the calendar year of 1995 and every fifth
5calendar year thereafter.
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.
Section 15645 of the Government Code is amended
18to read:
(a) Upon completion of a survey of the procedures and
20practices of a county assessor, the board shall prepare a written
21survey report setting forth its findings and recommendations that
22shall include, but not be limited to,begin delete best practices the county begin insert recommendations specific to the context of the
23assessor may adoptend delete
24issues identified and comparable examples of practices in other
25counties the county assessor may adopt to improve existing
26practicesend insert, and transmit a copy to the assessor. In addition the board
27may file with the assessor a confidential report
containing matters
28relating to personnel. Before preparing its written survey report,
29the board shall meet with the assessor and when appropriate, the
30former assessor whose administration is being reviewed, to discuss
31and confer on those matters which may be included in the written
32survey report.
33(b) Within 30 days after receiving a copy of the survey report,
34the assessor may file with the board a written response to the
35findings and recommendations in the survey report.
36The board may, for good cause, extend the period for filing the
37response.
38(c) begin insert(1)end insertbegin insert end insert The survey report, together with the assessor’s response,
39if any, and the board’s comments, if any, shall constitute the final
40survey report.begin delete The final survey report shall be issued by the board
P5 1within nine months after the date the board began the survey.end delete
2 Within a year after receiving a copy of the final survey report, and
3annually thereafter, no later than the date on which the initial report
4was issued by the board and until all issues are resolved, the
5assessor shall file with the board of supervisors a report, indicating
6the manner in which the assessor has implemented, intends to
7implementbegin insert,end insert or the reasons for not implementing, the
8recommendations of the survey report, with copies
of that response
9being sent to the Governor, the Attorney General, the State Board
10of Equalization, the Senate and Assemblybegin insert,end insert and to the grand juries
11and assessment appeals boards of the counties to which they relate.
12(2) The final survey report shall be issued by the board in the
13following manner:
14(A) For any survey commenced on or before December 31,
152014, within two years after the date the board began the survey.
16(B) For any survey commenced on or after January 1, 2015, to
17December 31, 2015, inclusive, within 18 months after the date the
18board began the survey.
19(C) For any survey commenced on or after January 1, 2016,
20within nine months after the date the board began the survey.
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