CA AB 2172

in committee

Property taxation: county assessment appeals boards: assessment appeals commissioners.

California · 2025-2026 Regular Session · lower

Description

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 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.

Introduced: 2026-04-09
Status date: —
Latest action: 2026-06-24 — From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
Bill type: bill
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2026-02-18
Read first time. To print.
reading-1
2026-02-19
From printer. May be heard in committee March 21.
2026-03-02
Referred to Com. on REV. & TAX.
referral-committee
2026-04-09
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-04-13
Re-referred to Com. on REV. & TAX.
referral-committee
2026-04-22
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).
amendment-introduction,amendment-passage,committee-passage,referral-committee
2026-04-23
Read second time and amended.
amendment-passage,reading-1,reading-2
2026-04-27
Re-referred to Com. on APPR.
referral-committee
2026-05-13
From committee: Do pass. (Ayes 15. Noes 0.) (May 13).
committee-passage,committee-passage-favorable
2026-05-14
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-21
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5183.)
passage,reading-1,reading-3
2026-05-21
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-06-03
Referred to Com. on REV. & TAX.
referral-committee
2026-06-11
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-06-24
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee

Versions

02/18/26 - Introduced — 2026-02-18Compare
04/09/26 - Amended Assembly — 2026-04-09Compare
04/23/26 - Amended Assembly — 2026-04-23Compare
06/11/26 - Amended Senate — 2026-06-11Compare
AB2172Compare
(document, no version)Compare

Documents

Votes

Do pass as amended and be re-referred to the Committee on [Appropriations]
2026-04-20 · pass · 7-0
Member-level votes (7)
- Quirk-Silva: yes
- McKinnor: yes
- Michelle Rodriguez: yes
- Sanchez: yes
- Carrillo: yes
- Gipson: yes
- DeMaio: yes
Do pass.
2026-05-13 · pass · 15-0
Member-level votes (15)
- Pacheco: yes
- Krell: yes
- Mark González: yes
- Ellis: yes
- Sharp-Collins: yes
- Hoover: yes
- Tangipa: yes
- Wicks: yes
- Bauer-Kahan: yes
- Ta: yes
- Caloza: yes
- Calderon: yes
- Fong: yes
- Solache: yes
- Pellerin: yes
AB 2172 Gipson Assembly Third Reading
2026-05-21 · pass · 73-0
Member-level votes (80)
- Ta: yes
- Lowenthal: yes
- Stefani: yes
- Mark González: yes
- Soria: yes
- Dixon: yes
- Ortega: yes
- Sharp-Collins: yes
- Ávila Farías: yes
- Schultz: yes
- Berman: yes
- Schiavo: yes
- Rogers: yes
- Papan: yes
- Petrie-Norris: yes
- Ellis: yes
- Ahrens: yes
- Haney: yes
- Solache: yes
- Nguyen: yes
- Patel: yes
- Tangipa: yes
- Bonta: yes
- Aguiar-Curry: yes
- Calderon: yes
- Patterson: yes
- Quirk-Silva: yes
- Kalra: yes
- Wicks: yes
- Davies: yes
- Lee: yes
- Wallis: yes
- Alanis: yes
- Michelle Rodriguez: yes
- Gabriel: yes
- Boerner: yes
- Krell: yes
- Ransom: yes
- Bryan: yes
- Castillo: yes
- Rivas: yes
- Wilson: yes
- Pacheco: yes
- Bains: yes
- Harabedian: yes
- Zbur: yes
- Valencia: yes
- Carrillo: yes
- Fong: yes
- Addis: yes
- Connolly: yes
- Gipson: yes
- Elhawary: yes
- Hoover: yes
- Pellerin: yes
- Ward: yes
- Jeff Gonzalez: yes
- McKinnor: yes
- Hadwick: yes
- Bennett: yes
- Hart: yes
- DeMaio: yes
- Gallagher: yes
- Jackson: yes
- Johnson: yes
- Flora: yes
- Macedo: yes
- Muratsuchi: yes
- Blanca Rubio: yes
- Sanchez: yes
- Irwin: yes
- Alvarez: yes
- Bauer-Kahan: yes
- Caloza: other
- Celeste Rodriguez: other
- Ramos: other
- Garcia: other
- Lackey: other
- Arambula: other
- Chen: other
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-06-24 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Becker: yes
- McNerney: yes
- Grayson: yes
- Alvarado-Gil: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260AB2172

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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