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California bills · 2025-2026 Regular Session

California AB 2172

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

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

Sponsors

Summary

Official abstract published by the California legislature· summary

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.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 4:08 AM.

DateVoteResultYour legislators
Aug 25, 2026
House		AB 2172 Gipson Concurrence in Senate AmendmentspassSet your home in California to see
Aug 24, 2026
Senate		3rd Reading AB2172 Gipson By GraysonpassSet your home in California to see
Aug 13, 2026
Senate		Do passpassSet your home in California to see
Aug 3, 2026
Senate		Placed on suspense filepassSet your home in California to see
Jun 24, 2026
Senate		Do pass, but first be re-referred to the Committee on [Appropriations]passSet your home in California to see
May 21, 2026
House		AB 2172 Gipson Assembly Third ReadingpassSet your home in California to see
May 13, 2026
House		Do pass.passSet your home in California to see
Apr 20, 2026
House		Do pass as amended and be re-referred to the Committee on [Appropriations]passSet your home in California to see

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