Board approves concept of assessor/AAB work group and a poverty–property-tax informational hearing; staff to report back in February

The Board of Equalization on Jan. 23 approved, in concept, a board work group to study county assessor and assessment-appeals issues and agreed to hold an informational hearing about how California’s property-tax system contributes to disproportionate economic impacts on low-income residents. The board directed staff to finish a survey of county offices and to return with planning details at the regular Feb. 19 meeting.

What the board authorized and why - Work group concept: Member Vasquez proposed revisiting a 2024 proposal to form a work group to study county assessor and assessment appeals board (AAB) administrative issues. The board agreed that a group could gather stakeholder testimony, find facts about common administrative burdens, and prepare recommendations. The proposal calls for a brief February pre-planning item and a full-day work group meeting tentatively on April 30, 2025, if the board votes to proceed after reviewing survey results. - Informational hearing on property-tax impacts and poverty: Vice Chair Lieber moved and the board approved the concept of an informational hearing on how California’s property-tax system affects concentrated poverty and economic mobility. The board asked staff to bring a proposed schedule and planning details back at the February meeting; Vice Chair Lieber and Member Vasquez said they would coordinate on timing that can accommodate wildfire recovery needs in Los Angeles.

Survey, timing and Bagley-Keene considerations - Survey status: Executive Director Stowers said staff prepared a survey of county assessors, treasurers-tax collectors and clerks of the board but had delayed sending it to Los Angeles and Ventura assessors out of sensitivity to recovery. The board asked staff to send the survey to other counties and to present results in February. Member Lieber suggested the February pre-planning slot be used to review the survey results and to set the scope and time commitment for a work group or hearing. - Open-meeting constraints: Chief Counsel Moon and other staff reminded members that if more than two board members attend an out-of-area informational hearing, Bagley-Keene Open Meeting rules apply and additional procedural requirements follow. The board discussed options: (a) hold the hearing with two members representing the board in the field and later agendize a separate February vote to approve a formal board informational hearing if members want full participation, or (b) schedule a second day in Sacramento tied to the Feb. 19 meeting to host witnesses and panelists with full board participation.

Legislative concepts discussed - Member Vasquez presented several legislative priorities the board may consider tracking or supporting: incentives for developers to build small homes targeted to first-time buyers (possible CEQA/SEQUA exemptions and property-tax deferrals); restoring public accountability for taxpayer appeals (discussion only); tax incentives for hydrogen/clean-energy investments at ports (exclusion of taxable possessory interests for certain equipment); and wildfire-related property-tax relief measures (deadline extensions, assistance and insurance issues).

Next steps and deliverables - Staff will send the county survey to the 58 counties (excluding immediate outreach to Los Angeles and Ventura until recovery allows), compile responses and present results at the Feb. 19 meeting. - The board asked that any February pre-planning item include an estimate of time commitment (e.g., 30–90 minutes) and a proposed scope for any work group or hearing. The board will not form a full work group or take formal action to hold a Bagley-Keene-covered informational hearing until the February agenda is considered.

Ending: Members emphasized careful scheduling and respect for county workloads during disaster recovery while seeking to advance administrative reforms and an informational hearing about poverty and property taxes. Staff will return with the survey results and a recommended schedule next month.