BILL ANALYSIS �
SENATE GOVERNANCE & FINANCE COMMITTEE
Senator Lois Wolk, Chair
BILL NO: AB 2756 HEARING: 6/25/14
AUTHOR: Committee on Revenue and TaxationFISCAL: Yes
VERSION: 5/23/14 TAX LEVY: No
CONSULTANT: Grinnell
ASSESSMENT ANALYSTS CERTIFICATION
Directs BOE to create a certification process for
assessors' office employees reviewing changes in ownership
and exemptions.
Background and Existing Law
Section One of Article XIII of the California Constitution
provides that all property is taxable unless explicitly
exempted by the Constitution or federal law. In 1850, the
Legislature first directed county assessors to tax
property; however, assessors at the time often applied tax
rates and methods of assessment that varied significantly
from county to county. The California Constitution of 1879
created the Board of Equalization (BOE) to equalize
property tax rates and assessment practices among counties.
As part of this oversight role, BOE administers the
property tax certification program, which imposes
certification and annual training requirements on property
tax appraisers and auditor-appraisers who are county
employees. The California Assessors' Associations wants
BOE to create a certification program to help train
employees to make determinations regarding changes in
ownership and welfare exemptions.
Proposed Law
Assembly Bill 2756 bars any state or county employee from
making decisions with regard to changes in ownership or
property tax exemptions, except the homeowners' exemption,
unless he or she is the holder of a valid BOE assessment
analyst certificate. The measure sets up a process to
certify an assessment analyst, then creates three
additional certificates: temporary, interim, and advanced.
AB 2756 - 5/23/14 -- Page 2
BOE must create an examination for applicants seeking an
assessment analyst certificate, and may contract with the
California Department of Human Resources to give the
examinations. BOE must prepare the exam with the advice
and assistance of a committee of five assessors selected by
the California Assessors' Association. BOE cannot issue a
certificate to any person who has not attained a passing
grade in the examination and demonstrated to the board that
he or she is competent to make change in ownership or
exemption decisions. However, any applicant denied one can
ask for a review under the Administrative Procedure Act.
Individuals holding a valid appraiser's or advanced
appraiser's certificate from BOE aren't subject to the
bill's requirements, and BOE can't charge counties for the
bill's costs.
The bill requires every certified assessment analyst to
complete at least 24 hours of continuing education training
conducted or approved by BOE each year. Any training time
in excess of the 24-hour minimum that is accumulated in any
one year must be carried over as credit for future training
requirements, with a limit of three years in which the
carryover time may be credited. Failure to complete
training shall constitute grounds for revocation of a
certificate, and a proceeding to revoke shall be conducted
in accordance with the Administrative Procedure Act.
BOE must issue an advanced assessment analyst certificate
for an applicant that has held an assessment analysts
certificate for at least three years and has:
Completed an advanced course of study prepared by
BOE and assistance of five assessors selected by the
California Assessors' Association, and
Passed an advanced level examination,
To retain a valid advanced assessment analyst certificate,
every holder must complete at least 12 hours of training in
each one-year period, but any training time for the
advanced assessment analyst certificate in excess of the
12-hour minimum accumulated in any one year must be carried
over as credit for future training requirements, with a
limit of two years in which the carryover time may be
credited. Failure to complete training shall constitute
grounds for revocation of a certificate, and BOE can
conduct a proceeding to revoke under the Administrative
Procedure Act.
AB 2756 - 5/23/14 -- Page 3
BOE can issue a temporary certificate to a person who is
newly employed by the state or county to allow the person
time to pass the exam, but it can't last more than one
year, unless the person has been duly elected or appointed
to the office of assessor. BOE cannot renew a temporary
certificate.
BOE can also issue an interim certificate to a person who
is currently employed by the state or county who is making
change in ownership or exemption decisions to allow the
person time to pass the exam. BOE cannot issue an interim
certificate for a duration that exceeds four years, unless
the person has been duly elected or appointed to the office
of assessor. BOE cannot renew an interim certificate.
Applicants must disclose his or her financial interest in
any legal entity at the time of initial certification, and
must complete the form annually. The bill deems a
duplicate of a filing to the Fair Political Practices
Commission to meet the requirement.
The measure clarifies that it can't be construed to impede
an assessor from managing his or her staff resources
efficiently, and in a manner that allows non-certificated
staff to prepare and work with exemption applications and
change in ownership documents, provided that the
non-certificated staff are not responsible for making
exemption or change in ownership decisions.
The measure makes legislative findings and declarations
supporting its purposes, and renumbers the section of law
allowing for contract employees.
State Revenue Impact
BOE states that AB 2756 doesn't have a revenue impact.
Comment
Purpose of the bill . Since current law requires appraisers
to be certified, similar certification procedures are
needed for state and local government employees making
decisions in regard to change in ownership and property tax
AB 2756 - 5/23/14 -- Page 4
exemptions. Change in ownership and exemption decisions
are highly complex, requiring a thorough understanding of
different legal documents, statures, regulations, and court
decisions. This bill is intended to ensure employees
making change in ownership and exemption decisions are
adequately trained and educated.
Assembly Actions
Assembly Floor 60-10
Assembly Appropriations 12-0
Assembly Revenue and Taxation 6-0
Support and Opposition (06/19/14)
Support : California Assessors Association.
Opposition : None received.