AB 1203: Property taxation: assessment appeals board: qualifications: County of Los Angeles.

Existing property tax law authorizes a county board of supervisors to create, by ordinance, assessment appeals boards for the county to equalize the valuation of taxable property within the county for the purpose of taxation. Existing property tax law disqualifies, in counties with a population of 200,000 or more, a person for nomination for membership on an assessment appeals board unless they have a minimum of 5 years professional experience in the state in one of various specified professions, including, but not limited to, as an attorney or certified public accountant.

This bill would expand the type of professional experience a person may have to be eligible for nomination for membership on an assessment appeals board in the County of Los Angeles to include professional experience in a real estate field, including, but not limited to, business accounting and taxation, land use and urban planning, real estate development or investment analysis, and real estate banking or financing.

Existing property tax law disqualifies a person from appointment to an assessment appeals board if the person has, within the 3 years immediately preceding their appointment to the board, been an employee of an assessors office.

This bill, until January 1, 2028, would authorize the board of supervisors for the County of Los Angeles to reduce the above described restriction to no less than one year.

This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Los Angeles.