CA AB 2172
enactedProperty taxation: county assessment appeals boards: assessment appeals commissioners.
California · 2025-2026 Regular Session · lower
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did CA AB 2172 pass?
Yes. CA AB 2172 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State - Chapter 585, Statutes of 2026.
What is CA AB 2172 about?
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.
Who sponsors CA AB 2172?
Gipson is the primary sponsor of CA AB 2172.
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
- Latest action
- 2026-09-27 — Chaptered by Secretary of State - Chapter 585, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Gipsonauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-27
Chaptered by Secretary of State - Chapter 585, Statutes of 2026.
became-law
2026-09-27
Approved by the Governor.
executive-signature
2026-08-31
Enrolled and presented to the Governor at 4 p.m.
executive-receipt
2026-08-25
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-25
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6484.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-24
In Assembly. Concurrence in Senate amendments pending.
2026-08-24
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
passage,reading-1,reading-3
2026-08-13
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-13
From committee: Do pass. (Ayes 7. Noes 0.) (August 13).
committee-passage,committee-passage-favorable
2026-08-03
In committee: Referred to APPR. suspense file.
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
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
2026-06-03
Referred to Com. on REV. & TAX.
referral-committee
2026-05-21
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2026-05-21
Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5183.)
passage,reading-1,reading-3
2026-05-14
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-05-13
From committee: Do pass. (Ayes 15. Noes 0.) (May 13).
committee-passage,committee-passage-favorable
2026-04-27
Re-referred to Com. on APPR.
referral-committee
2026-04-23
Read second time and amended.
amendment-passage,reading-1,reading-2
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
2026-04-13
Re-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
2026-03-02
Referred to Com. on REV. & TAX.
referral-committee
2026-02-19
From printer. May be heard in committee March 21.
2026-02-18
Read first time. To print.
reading-1
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
- 08/27/26 - Enrolled — 2026-08-27Compare
- 09/27/26 - Chaptered — 2026-09-27Compare
- (document, no version)Compare
- AB2172Compare
Documents
- application/pdf
- application/pdf
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf
- application/pdf
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
Attribution
Data from openstates_api_sync, retrieved 2026-09-29T14:57:39.727694Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CA&identifier=AB 2172. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
- Some documents have no extracted text yet, so version comparison may be limited.
See the methodology page for data sources and limitations.