Title
Clerk of the Board recommending the Board provide conceptual approval to amended Ordinance 4442, titled "County Assessment Appeals Board" to update the qualifications for Assessment Appeals Board members to make it consistent with the provisions outlined in Revenue and Taxation Code Section 1624.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
The proposed amendment aims to update the qualifications required for Assessment Appeals Board members, ensuring alignment with current statutory provisions. By revising these qualifications, the Ordinance will reflect changes in relevant laws and best practices, supporting a fair and knowledgeable Board equipped to review property assessments and appeals effectively. This conceptual approval will allow staff to proceed with further review, potential refinements, and formal adoption of the revised Ordinance.
Chapter 2.20, Section 2.20.060 of the El Dorado County Code outlines the qualifications for Assessment Appeals Board members as follows: "A person shall be eligible for nomination for membership only if he or she has a minimum of five years' professional experience in the State as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, property appraiser accredited by a nationally recognized professional organization or is a person who the nominating member of the Board of Supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation or as otherwise provided by law."
Revenue and Taxation Code Section 1624 states the following::
(a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria:
(1) Has a minimum of five years professional experience in this state as a certified public accountant or public accountant, a licensed real estate broker, an attorney, a property appraiser accredited by a nationally recognized professional organization, or a property appraiser certified by the Office of Real Estate Appraisers, or a property appraiser certified by the State Board of Equalization.
(2) Is a person who the nominating member of the board of supervisors has reason to believe is possessed of competent knowledge of property appraisal and taxation.
(b) Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.
(c) This section shall apply only to an assessment appeals board in a county with a population of less than 200,000.
(d) County population estimates conducted by the Department of Finance pursuant to Section 13073.5 of the Government Code shall be used in determining the population of a county for purposes of this section.
Chapter 2.20, Section 2.20.060 of the El Dorado County Code dates back to 1997. Since then, Revenue and Taxation Code Section 1624 has been amended twice-adding new eligibility categories, including property appraisers certified by the Office of Real Estate Appraisers and the State Board of Equalization. Additionally, the amendments clarify that (2) stands as its own distinct category. If approved, the existing language in Chapter 2.20, Section 2.20.060 will be removed and replaced with the following: '"A person shall be eligible for membership only if they meet the requirements in Revenue and Taxation Code section 1624, as it now reads or may thereafter be amended."
Updating Chapter 2.20, Section 2.20.060, would make it consistent with the provisions outlined in Revenue and Taxation Code Section 1624.
ALTERNATIVES
The Board could decide not to provide conceptual approval of the County Ordinance Code and would continue to be inconsistent with the provisions of Revenue and Taxation Code Section 1624.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel
Assessor
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
N/A
CLERK OF THE BOARD FOLLOW UP ACTIONS
Following the second reading, if approved, the Chair and staff should sign the Ordinance. If adopted, make a notation on the amended Ordinance 4442 indicating that this Ordinance supersedes it. Additionally, update the Assessment Appeals Board information on the website to reflect the new Ordinance.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Kim Dawson, Clerk of the Board of Supervisors