BILL NUMBER: AB 1534 CHAPTERED
BILL TEXT
CHAPTER 446
FILED WITH SECRETARY OF STATE OCTOBER 2, 2015
APPROVED BY GOVERNOR OCTOBER 2, 2015
PASSED THE SENATE SEPTEMBER 2, 2015
PASSED THE ASSEMBLY JUNE 2, 2015
AMENDED IN ASSEMBLY APRIL 30, 2015
INTRODUCED BY Committee on Revenue and Taxation (Assembly Members
Ting (Chair), Brough (Vice Chair), Dababneh, Gipson, Roger Hernández,
Mullin, Quirk, and Wagner)
MARCH 25, 2015
An act to amend and renumber Section 674 of, and to add Article
8.5 (commencing with Section 674) to Chapter 3 of Part 2 of Division
1 of, the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1534, Committee on Revenue and Taxation. Assessment analyst:
certification.
Existing law provides for the annual assessment and collection of
property taxes by each county, and provides for the state
administration of the property tax by the State Board of
Equalization.
The California Constitution generally limits ad valorem taxes on
real property to 1% of the full cash value of that property. For
purposes of this limitation, "full cash value" is defined as the
assessor's valuation of real property as shown on the 1975-76 tax
bill under "full cash value" or, thereafter, the appraised value of
that real property when purchased, newly constructed, or a change in
ownership has occurred.
Existing property tax law requires a transferee of real property
or a manufactured home that is locally assessed to file a change in
ownership statement with the assessor of the county in which the
property or manufactured home is located, and also requires a
corporation, partnership, limited liability company, or other legal
entity to file a change in ownership statement with the board.
Existing property tax law also includes various property tax
exemptions as authorized or established by the California
Constitution.
This bill would prohibit an assessor or any person employed by the
office of the county assessor from making decisions with regard to
change in ownership, or with regard to property tax exemptions,
except a homeowners' exemption claim, unless he or she is the holder
of a valid assessment analyst certificate issued by the board. The
bill would require the board to provide for the examination of
applicants for a certificate and would authorize the board to
contract with the Department of Human Resources to give the
examinations. The bill would require prescribed annual training for
certification, and would also provide for advanced certification.
Failure to complete training as required would be grounds for
revocation. The bill would also authorize the board to issue
temporary certificates and interim certificates under prescribed
circumstances. This bill would specify that its provisions are not to
be construed to impede assessors from managing their staff resources
efficiently regarding exemption applications and change in ownership
documents, provided that noncertificated staff are not responsible
for making exemption or change in ownership decisions. This bill
would provide that its provisions only apply in those counties and
cities and counties that have passed a resolution upon the
recommendation of the assessor to require certification as described
above.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. The Legislature finds and declares all of the
following:
(a) County assessors are required to follow complex state laws in
the performance of their duties.
(b) The application of those laws is intended to provide
consistent and accurate assessment practices across the state.
(c) It is the intent of the Legislature that the interests of
taxpayers be protected by ensuring that decisions regarding
eligibility of a property for exemption, other than homeowners'
exemptions, or whether a transaction is a change in ownership or
qualifies for an exclusion from a change in ownership, or both, be
made by staff who is certified to make those decisions.
(d) It is further the intent of the Legislature that
implementation of education and certification requirements required
by Section 3 of this act be undertaken in the most efficient and
economical manner, utilizing existing resources of California county
assessors with the advice and counsel of the State Board of
Equalization.
SEC. 2. Section 674 of the Revenue and Taxation Code is amended
and renumbered to read:
681. (a) All contracts for the performance of appraisal work for
assessors by any person who is not an employee of the state, any
county, or any city shall be entered into only after at least two
competitive bids and shall be entered into either on a fixed fee
basis or on the basis of an hourly rate with a maximum dollar amount.
(b) In addition to any provision in the Real Estate Appraisers'
Licensing and Certification Law (Part 3 (commencing with Section
11300) of Division 4 of the Business and Professions Code), a
contractor shall maintain the confidentiality of assessee information
and records as provided in Sections 408, 451, and 481 that is
obtained in performance of the contract.
(1) A request for information and records from an assessee shall
be made by the assessor. The assessor may authorize a contractor to
request additional information or records, if needed. However, a
contractor shall not request that information or records without the
written authorization of the assessor.
(2) A contractor shall not provide appraisal data in his or her
possession to the assessor or a contractor of another county who is
not a party to the contract. An assessor may provide that data to the
assessor of another county as provided in subdivision (b) of Section
408.
(c) A contractor may not retain information contained in, or
derived from, an assessee's confidential information and records
after the conclusion, termination, or nonrenewal of the contract.
Within 90 days of the conclusion, termination, or nonrenewal of the
contract, the contractor shall:
(1) Purge and return to the assessor any assessee records, whether
originals, copies, or electronically stored, provided by the
assessor or otherwise obtained from the assessee.
(2) Provide a written declaration to the assessor that the
contractor has complied with this subdivision.
(d) All contracts entered into pursuant to subdivision (a) shall
include a provision incorporating the requirements of subdivisions
(b) and (c). This provision of the contract shall use language that
is prescribed by the State Board of Equalization.
(e) For purposes of this section, a "contractor" means any person
who is not an employee of the state, any county, or any city who
performs appraisal work pursuant to a contract with an assessor.
SEC. 3. Article 8.5 (commencing with Section 674) is added to
Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code,
to read:
Article 8.5. Assessment Analyst Certificates
674. (a) An assessor or any person employed by the office of the
county assessor shall not make decisions with regard to changes in
ownership unless he or she is the holder of a valid assessment
analyst certificate issued by the board.
(b) An assessor or any person employed by the office of the
county assessor shall not make decisions with regard to property tax
exemptions, except for homeowners' exemption claims, unless he or she
is the holder of a valid assessment analyst certificate issued by
the board.
(c) The board shall provide for the examination of applicants for
an assessment analyst certificate and may contract with the
Department of Human Resources to give the examinations. Examinations
shall be prepared by the board with the advice and assistance of a
committee of five assessors selected by the California Assessors'
Association for this purpose. A certificate shall not be issued to
any assessor or person employed by the office of the county assessor
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, or both, as that competency is
defined in regulations duly adopted by the board. However, any
applicant for a certificate who is denied a certificate pursuant to
this section shall have a right to a review of that denial in
accordance with the Administrative Procedure Act (Chapter 5
(commencing with Section 11500) of Part 1 of Division 3 of Title 2 of
the Government Code).
(d) This section does not apply to an assessor or any person
employed by the office of the county assessor holding a valid
appraiser's or advanced appraiser's certificate issued by the board.
(e) The board shall not impose any charge upon a county or city
and county or an applicant for an examination or certification under
this section or for training conducted by the board under Section
675.
675. (a) (1) In order to retain a valid certificate, every
certified assessment analyst shall complete at least 24 hours of
training conducted or approved by the board in each one-year period.
(2) Any training time in excess of the 24-hour minimum that is
accumulated in any one year shall be carried over as credit for
future training requirements, with a limit of three years in which
the carryover time may be credited.
(3) Failure to complete training in accordance with this
subdivision shall constitute grounds for revocation of a certificate.
A proceeding to revoke shall be conducted in accordance with the
Administrative Procedure Act (Chapter 5 (commencing with Section
11500) of Part 1 of Division 3 of Title 2 of the Government Code).
(4) Training shall include, but not be limited to, new
developments in applicable case law, statutory law, and
administrative rules.
(b) (1) The board shall issue an advanced assessment analyst
certificate for an applicant that has held a certificate issued in
accordance with Section 674 for at least three years and has done at
least one of the following:
(A) Has successfully completed an advanced course of study
prescribed pursuant to paragraph (2).
(B) Has passed an advanced level examination prepared pursuant to
paragraph (2).
(2) The board, with the advice and assistance of five assessors
selected by the California Assessors' Association, shall prescribe an
advanced course of study and prepare the advanced level examination.
(3) In order to retain a valid advanced assessment analyst
certificate, every holder shall complete at least 12 hours of
training in each one-year period.
(4) Any training time for the advanced assessment analyst
certificate that is in excess of the 12-hour minimum accumulated in
any one year shall be carried over as a credit for future training
requirements, with a limit of two years in which the carryover time
may be credited.
(5) Failure to complete training in accordance with this
subdivision shall constitute grounds for revocation of an advanced
assessment analyst certificate. A proceeding to revoke shall be
conducted in accordance with the Administrative Procedure Act
(Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of
Title 2 of the Government Code).
(6) Training to retain the advanced assessment analyst certificate
shall include, but not be limited to, new developments in applicable
case law, statutory law, and administrative rules.
676. (a) At the time of certification, each applicant shall
disclose, on forms provided by the board, his or her financial
interest in any legal entity. Thereafter, the form shall be completed
annually.
(b) If the applicant is also required to annually file with the
Fair Political Practices Commission pursuant to Article 3 (commencing
with Section 87300) of Chapter 7 of Title 9 of the Government Code,
a duplicate of that filing shall meet the requirements of this
section.
677. The board may issue a temporary certificate to an assessor
who is newly elected or appointed or to any person newly employed by
the office of the county assessor in order to afford the person the
opportunity to apply for and take an examination, the successful
passage of which would qualify the person for a certificate pursuant
to this article. The board shall not issue a temporary certificate
for a duration that exceeds one year, unless the person has been duly
elected or appointed to the office of assessor. The board shall not
renew a temporary certificate.
678. The board may issue an interim certificate to a current
assessor or to any person who is currently employed by the office of
the county assessor, and who is making change in ownership or
exemption decisions in order to afford that person the opportunity to
apply for and take an examination, the successful passage of which
would qualify the person for a certificate pursuant to this article.
The board shall not 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. The board shall not renew an
interim certificate.
679. This article shall not be construed to impede an assessor
from managing his or her staff resources efficiently, and in a manner
that allows noncertificated staff to prepare and work with exemption
applications and change in ownership documents, provided that the
noncertificated staff are not responsible for making exemption or
change in ownership decisions.
680. This article shall only apply in counties or cities and
counties that have passed a resolution upon the recommendation of the
assessor to require certification as provided by this article.