Board backs bills on assessment appeals, veterans' tax relief, Prop 19 fixes and schedules housing hearing

The Board of Equalization on May 27 took unanimous votes to back several pending bills in the Assembly and Senate, moving beyond its core appraisal duties to weigh in on legislative fixes board members said are urgently needed.

Assessment appeals: The board voted to support AB 2172, an opt-in option authored by Assembly Member Mike Gibson and presented to the board by Los Angeles County Assessor Jeff Pring. The measure would allow counties to use a single full-time assessment appeals commissioner — an alternate, not a mandate — to reduce case backlogs and speed hearings. Pring said Los Angeles County'which faces a backlog in the tens of thousands'has trouble scheduling three-member panels of part-time board members. "A single hearing commissioner can more easily schedule hearings, manage proceedings, and move cases forward," he said, while preserving taxpayers'right to request a multi-member panel.

Veterans' relief measures: The board unanimously supported AB 2022, introduced by Assembly Member Jeff Gonzalez, which would provide a full property tax exemption for 100% service-connected disabled veterans under an income cutoff (adjusted annually) and a 50% exemption for higher-income veterans, while preserving existing law protections where the proposed change would reduce existing benefits. Gonzalez, a 100% disabled veteran, framed the bill as a measure to reduce veteran homelessness and financial hardship.

In related action, the board voted to support SB 888 (Sen. Sarto), which excludes service-connected disability payments from household-income calculations used for disabled-veteran exemptions. Senator staff said the change aligns state law with federal practice and prevents disability compensation from pushing veterans over income-based cutoffs.

Prop 19 technical fixes: The board also approved support for two measures addressing problems created by Proposition 19 implementation. SB 288 would make the Prop 19 one-year deadline for intergenerational transfers begin when probate concludes, a technical fix advocates said is necessary because probate commonly takes more than a year. SB 974 would clarify that special needs trusts should be treated as permitted transfers for disabled beneficiaries, protecting homes held for the long-term care of disabled family members.

Welfare exemption and open-space: The board backed AB 1668 to extend the welfare exemption for natural and open-space lands, which advocates stipulate helps land trusts and non-profit stewards continue to preserve habitat and public recreation. The bill also adds a new annual reporting requirement for exempt acreage and assessed value; BOE staff said they would need to set up a collection mechanism with county assessors to satisfy the reporting obligation.

Board members discussed implementation details, opt-in versus opt-out mechanics for AB 2172, and whether new forms and opt-in check boxes should be managed at the BOE level to reduce county paperwork. The California Association of Taxpayer Advocates (KADA) urged an opt-in mechanism for taxpayers, proposing a standardized checkbox on the statewide appeals application and written county acknowledgement of opt-ins.

Chair Liieber also scheduled an informational hearing on July 22 to examine how the welfare exemption is being applied to affordable housing projects and to review AB 2353 implementation, after public commenters and community land trusts asked the board to study delays and discrepancies in county practices.

All the board's motions to express support were carried unanimously by participating members and recorded in roll calls.