Property taxes: equalization: multicounty assessment appeals boards.

The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards. This bill would authorize the boards of supervisors of 2 or more counties to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county by enactment of an ordinance in each participating county, as defined, for a period of not less than 4 years. The bill would require the board to comply with rules and regulations as may be adopted by the participating counties or the State Board of Equalization, and with existing statutory provisions governing equalization proceedings before a multijurisdictional board. The bill would require that the board include a minimum of 3 members, comprised of at least one appointed representative from each participating county, to serve for a term to be determined by the participating counties, as provided. The bill would require members of the board to meet specified eligibility and training requirements. The bill would also provide for the admission of new participating counties and the withdrawal of existing participating counties. The bill would repeal its provisions on January 1, 2028.