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AB-3373 Property taxation: assessment appeals boards.(2019-2020)

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Date Published: 03/16/2020 09:00 PM
AB3373:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 3373


Introduced by Committee on Revenue and Taxation (Assembly Members Burke (Chair), Brough (Vice Chair), Chu, Gray, Levine, Mayes, Mullin, Quirk, and Luz Rivas)

March 16, 2020


An act to amend Section 1621 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 3373, as introduced, Committee on Revenue and Taxation. Property taxation: assessment appeals boards.
Existing property tax law authorizes the board of supervisors of any county to create assessment appeals boards for the county to equalize the valuation of taxable property within the county for purposes of taxation, as provided. Existing property tax law limits the number of assessment appeals boards that may be created within a county to 5.
This bill would delete this limitation and, instead, authorize the board of supervisors to create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. The bill would also make nonsubstantive changes.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 1621 of the Revenue and Taxation Code is amended to read:

1621.
 (a)Not more than five assessment appeals boards may be created within any county. Assessment The board of supervisors may create as many assessment appeals boards for the county as it deems necessary for the orderly and timely processing, hearing, and disposition of assessment appeals. An assessment appeals boards board shall be designated by number in the ordinance providing for their its creation.

(b)This section shall become operative on January 1, 2005.