Bill Text: CA AB2234 | 2013-2014 | Regular Session | Amended
Bill Title: State Board of Equalization: surveys: assessment procedures: counties and cities and counties.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-05-23 - In committee: Set, second hearing. Held under submission. [AB2234 Detail]
Download: California-2013-AB2234-Amended.html
BILL NUMBER: AB 2234 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 30, 2014
INTRODUCED BY Assembly Member Ting
FEBRUARY 21, 2014
An act to amend Sections 15640, 15643, and 15645 of the Government
Code, relating to the State Board of Equalization.
LEGISLATIVE COUNSEL'S DIGEST
AB 2234, as amended, Ting. State Board of Equalization: surveys:
assessment procedures: counties and cities and counties.
Existing law requires the State Board of Equalization to make
surveys in each county and city and county to determine the adequacy
of the procedures and practices employed by the county assessor in
the valuation of property. Existing law requires the board to provide
a right to each county assessor to appeal to the board appraisals
made within his or her county where differences have not been
resolved before completion of a field review.
This bill would require the board, when appropriate, to also
provide a similar right to each former county assessor whose
administration is being reviewed to appeal the board appraisals made
within his or her county.
Existing law requires the board to proceed with the surveys of the
assessment procedures and practices in the several counties and
cities and counties as rapidly as feasible , and to repeat
or supplement each survey at least once in 5 years .
This bill would eliminate the requirement to proceed with the
surveys as rapidly as feasible, and would, instead, require the board
to complete each survey within 3 months after the date the board
began the survey and to repeat or supplement the survey at
least once every 7 years .
Existing law requires the board, upon completion of the survey of
the procedures and practices of a county assessor, to prepare a
written survey report setting forth its findings and recommendations,
and requires the board, before preparing its written survey report,
to meet with the assessor to discuss and confer on those matters
which may be included in the written survey report. Existing law
requires the final survey report to be issued by the board within 2
years after the date the board began the survey.
This bill would require the written survey report to include
best practices the county assessor may adopt
recommendations specific to the context of the issues
identified and comparable examples of practices in other counties or
properties the county assessor may adopt to improve existing
practices , and would require the board, before preparing its
written survey report, to also meet, when appropriate, with the
former assessor whose administration is being reviewed. This bill
would shorten the period of time the board has to issue the final
survey report from 2 years to 18 months for any survey commenced
on or after January 1, 2015, to December 31, 2015, inclusive, and
from 2 years to 9 months after the date the board
began the survey for any survey commenced on or after
January 1, 2016 .
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 15640 of the Government Code is amended to
read:
15640. (a) The State Board of Equalization shall make surveys in
each county and city and county to determine the adequacy of the
procedures and practices employed by the county assessor in the
valuation of property for the purposes of taxation and in the
performance generally of the duties enjoined upon him or her.
(b) The surveys shall include a review of the practices of the
assessor with respect to uniformity of treatment of all classes of
property to ensure that all classes are treated equitably, and that
no class receives a systematic overvaluation or undervaluation as
compared to other classes of property in the county or city and
county.
(c) The surveys may include a sampling of assessments from the
local assessment rolls. Any sampling conducted pursuant to
subdivision (b) of Section 15643 shall be sufficient in size and
dispersion to insure an adequate representation therein of the
several classes of property throughout the county.
(d) In addition, the board may periodically conduct statewide
surveys limited in scope to specific topics, issues, or problems
requiring immediate attention.
(e) The board's duly authorized representatives shall, for
purposes of these surveys, have access to, and may make copies of,
all records, public or otherwise, maintained in the office of any
county assessor.
(f) The board shall develop procedures to carry out its duties
under this section after consultation with the California Assessors'
Association. The board shall also provide a right to each county
assessor and when appropriate, to each former county assessor whose
administration is being reviewed, to appeal to the board appraisals
made within his or her county where differences have not been
resolved before completion of a field review and shall adopt
procedures to implement the appeal process.
SEC. 2. Section 15643 of the Government Code is amended to read:
15643. (a) (1) The board shall conduct surveys of the assessment
procedures and practices in the several counties and cities and
counties, and shall repeat or supplement each survey at least once in
seven five years.
(2) Each survey required pursuant to paragraph (1) shall be
completed within three months after the date the board began the
survey.
(b) The surveys of the 10 largest counties and cities and counties
shall include a sampling of assessments on the local assessment
rolls as described in Section 15640. In addition, the board shall
each year, in accordance with procedures established by the board by
regulation, select at random at least three of the remaining counties
or cities and counties, and conduct a sample of assessments on the
local assessment roll in those counties. If the board finds that a
county or city and county has "significant assessment problems," as
provided in Section 75.60 of the Revenue and Taxation Code, a sample
of assessments will be conducted in that county or city and county in
lieu of a county or city and county selected at random. The 10
largest counties and cities and counties shall be determined based
upon the total value of locally assessed property located in the
counties and cities and counties on the lien date that falls within
the calendar year of 1995 and every fifth calendar year thereafter.
(c) The statewide surveys which are limited in scope to specific
topics, issues, or problems may be conducted whenever the board
determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any
county or city and county to perform a survey not otherwise
scheduled, the board may enter into a contract with the requesting
local agency to conduct that survey. The contract may provide for a
board sampling of assessments on the local roll. The amount of the
contracts shall not be less than the cost to the board, and shall be
subject to regulations approved by the Director of General Services.
SEC. 3. Section 15645 of the Government Code is amended to read:
15645. (a) Upon completion of a survey of the procedures and
practices of a county assessor, the board shall prepare a written
survey report setting forth its findings and recommendations that
shall include, but not be limited to, best practices the
county assessor may adopt recommendations specific to
the context of the issues identified and comparable examples of
practices in other counties the county assessor may adopt to improve
existing practices , and transmit a copy to the assessor. In
addition the board may file with the assessor a confidential report
containing matters relating to personnel. Before preparing its
written survey report, the board shall meet with the assessor and
when appropriate, the former assessor whose administration is being
reviewed, to discuss and confer on those matters which may be
included in the written survey report.
(b) Within 30 days after receiving a copy of the survey report,
the assessor may file with the board a written response to the
findings and recommendations in the survey report.
The board may, for good cause, extend the period for filing the
response.
(c) (1) The survey report, together with the
assessor's response, if any, and the board's comments, if any, shall
constitute the final survey report. The final survey report
shall be issued by the board within nine months after the date the
board began the survey. Within a year after receiving a
copy of the final survey report, and annually thereafter, no later
than the date on which the initial report was issued by the board and
until all issues are resolved, the assessor shall file with the
board of supervisors a report, indicating the manner in which the
assessor has implemented, intends to implement , or the
reasons for not implementing, the recommendations of the survey
report, with copies of that response being sent to the Governor, the
Attorney General, the State Board of Equalization, the Senate and
Assembly , and to the grand juries and assessment appeals
boards of the counties to which they relate.
(2) The final survey report shall be issued by the board in the
following manner:
(A) For any survey commenced on or before December 31, 2014,
within two years after the date the board began the survey.
(B) For any survey commenced on or after January 1, 2015, to
December 31, 2015, inclusive, within 18 months after the date the
board began the survey.
(C) For any survey commenced on or after January 1, 2016, within
nine months after the date the board began the survey.
