Property taxation: county assessment appeals boards: assessment appeals commissioners

The law creates an optional single-member process intended to handle complex property valuation disputes while preserving an appellant’s right to a multi-member board.

What the law does ​

• Lets counties with at least 500,000 residents authorize assessment appeals commissioners by ordinance from January 1, 2027, through December 31, 2031.
• Requires commissioners to meet specified professional and hearing-conduct qualifications, and permits qualified alternates.
• Requires the State Board of Equalization to set rules and guidelines for consistent procedures, public access, and decision standards.
• Allows commissioners to finish eligible appeals after 2031, but bars them from taking new appeals after December 31, 2031; the authority expires January 1, 2034.

Who it affects ​

• Property owners and other appellants challenging county property tax assessments.
• Counties with at least 500,000 residents and their assessment appeals systems.
• Qualified accountants, real estate professionals, appraisers, attorneys, and comparable experts eligible for commissioner appointments.

Context ​

Traditional three-member and five-member assessment appeals board options remain available.