CaliforniaLarge counties may assign property tax appeals to one commissioner
Starting in 2027, counties with at least 500,000 residents may let a qualified commissioner decide property tax appeals, unless the appellant objects.
What it does
Counties with 500,000 or more residents may choose to have one qualified commissioner decide property tax appeals. An appellant can object and have a three- or five-member board hear the case.
Argument forCounties could assign complex property disputes to trained specialists, which may bring more focused review and written decisions for owners and tax agencies.
Argument againstA single commissioner could decide disputes alone, and some property owners may prefer the added review of a three- or five-member board.
More detail
A county board of supervisors may use an ordinance to let one qualified commissioner hear and decide property tax assessment appeals. This option applies in counties with populations of 500,000 or more. Commissioners may handle any property tax assessment appeal unless the appellant objects; an objected appeal goes to a three- or five-member board. The commissioner must meet specified professional or comparable experience qualifications and show the ability to hold fair hearings and write findings. The State Board of Equalization must adopt rules on hearing procedures, public access, and decision standards. Counties may adopt this option starting January 1, 2027, and before January 1, 2032. Commissioners may not take new appeals after December 31, 2031, but can finish appeals received by that date; the provision ends January 1, 2034.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Sep 27Chaptered by Secretary of State - Chapter 585, Statutes of 2026.Latest
- Sep 27Approved by the Governor Gavin Newsom.Became Law
- Aug 31Enrolled and presented to the Governor at 4 p.m.To Governor
- Aug 25Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6484.).Major
- Vote recorded AB 2172 Gipson Concurrence in Senate Amendments. Result: pass.Lower
- Aug 24In Assembly. Concurrence in Senate amendments pending.
- Vote recorded 3rd Reading AB2172 Gipson By Grayson. Result: pass.Upper
- Aug 24Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).Passed Senate
- Aug 13Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- Aug 13From committee: Do pass. (Ayes 7. Noes 0.) (August 13).Minor
- Aug 3In committee: Referred to APPR. suspense file.Minor
- Vote recorded Placed on suspense file. Result: pass.Upper
- Jun 24From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Jun 11From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.Major
- Jun 3Referred to Com. on REV. & TAX.Minor
- May 21In Senate. Read first time. To Com. on RLS. for assignment.Minor
- Vote recorded AB 2172 Gipson Assembly Third Reading. Result: pass.Lower
- May 21Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5183.)Passed Assembly
- May 14Read second time. Ordered to third reading.Minor
- May 13From committee: Do pass. (Ayes 15. Noes 0.) (May 13).Minor
- Vote recorded Do pass. Result: pass.Lower
- Apr 27Re-referred to Com. on APPR.Minor
- Apr 23Read second time and amended.Major
- Apr 22From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).Major
- Apr 20
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Apr 13Re-referred to Com. on REV. & TAX.Minor
- Apr 9From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.Major
- Mar 2Referred to Com. on REV. & TAX.Minor
- Feb 19From printer. May be heard in committee March 21.
- Feb 18Read first time. To print.Introduced
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