California AB2172 allows counties with over 500,000 residents to use single-member assessment appeals boards for property tax disputes.

California AB2172 amends the Revenue and Taxation Code to allow counties with a population of 500,000 or more to use single-member assessment appeals boards for property tax disputes, starting January 1, 2027, and before January 1, 2032. This change aims to increase efficiency and expertise in handling complex property assessment appeals. The bill also mandates that if an appellant objects to being heard by a single-member board, the appeal must be decided by a three- or five-member board.

California AB2172 allows counties with over 500,000 residents to use single-member assessment appeals boards for property tax disputes.

California AB2172 amends the Revenue and Taxation Code to allow counties with a population of 500,000 or more to use single-member assessment appeals boards for property tax disputes, starting January 1, 2027, and before January 1, 2032. This change aims to increase efficiency and expertise in handling complex property assessment appeals. The bill also mandates that if an appellant objects to being heard by a single-member board, the appeal must be decided by a three- or five-member board.