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 Bill Text - AB-2172 Property taxation: county assessment appeals boards: assessment appeals commissioners.

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 |Add To My Favorites |Track Bill | Version: 06/11/26 - Amended Senate
 04/23/26 - Amended Assembly
 04/09/26 - Amended Assembly
 02/18/26 - Introduced

 AB-2172 Property taxation: county assessment appeals boards: assessment appeals commissioners.(2025-2026)

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 Date Published: 06/11/2026 09:00 PM

AB2172:v96#DOCUMENTBill Start

 Amended
 IN 
 Senate
 June 11, 2026

 Amended
 IN 
 Assembly
 April 23, 2026

 Amended
 IN 
 Assembly
 April 09, 2026

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Assembly Bill

No. 2172

Introduced by Assembly Member Gipson

February 18, 2026

 An act to add and repeal Sections 1620.5 and 1622.3 of the Revenue and Taxation Code, relating to taxation. 

LEGISLATIVE COUNSEL'S DIGEST

AB 2172, as amended, Gipson.
 Property taxation: county assessment appeals boards: assessment appeals commissioners.

Existing property tax law authorizes a county board of supervisors to create assessment appeals boards for the county to equalize the valuation of taxable property within the county for purposes of taxation. Existing property tax law requires an assessment appeals board to consist of 3 members or of 5 members acting as a 3-member panel, selected as specified. Existing law also sets forth minimum qualifications for a member of an assessment appeals board.

This bill, commencing January 1, 2027, and until January 1, 2034, would authorize the county board of supervisors of a county containing a population of 500,000 or more to alternatively provide by ordinance that all any
 property tax assessment appeals in the county may be heard and decided by a single-member appeals board, the single member of which would be known as an assessment appeals commissioner. The bill would set forth minimum qualifications for the commissioner, as specified. The bill would require the State Board of Equalization to adopt rules and guidelines necessary to ensure consistent hearing procedures, public access, and decisionmaking standards for these commissioners. The bill would prohibit a commissioner from hearing any new appeals after December 31, 2031, but would permit the commissioner to continue to hear and decide appeals received after January 1, 2027, but on or before December 31, 2031, following December 31, 2031. This bill would additionally require, if a county appoints commissioners to hear and decide assessment appeals, the county to provide a process by which the appellant
 may object to their appeal being heard and decided by an assessment appeals commissioner. The board would require the county, in the case that an appellant does not make that objection, to ensure the appeal is heard by a 3- or 5-member board.

This bill would specify that, for purposes of implementing the bill’s provisions with respect to other provisions relating to assessment appeals boards, a reference to an assessment appeals board also includes a single-member appeals board, as applicable, and a reference to member means a commissioner with respect to a single-member appeals board. The bill would make related findings and declarations.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 The Legislature finds and declares all of the following:

(a) Assessment appeals boards play a critical role in ensuring fairness and uniformity in the property tax system by providing independent, quasi-judicial review of assessment disputes.

(b) In large and complex counties, the increasing volume and technical complexity of property assessment appeals—particularly involving income-producing and commercial properties—require greater professional expertise and procedural efficiency.

(c) Authorizing counties to appoint qualified
 assessment appeals commissioners, in lieu of three-member panels, will increase the timeliness, consistency, and legal rigor of property tax appeals determinations while preserving due process and public accountability.

(d) This act is intended to supplement, not replace, the authority of counties to appoint traditional, three-member assessment appeals boards under existing law.

SEC. 2.

 Section 1620.5 is added to the Revenue and Taxation Code, to read:

1620.5.

 (a) For purposes of this article i