Effective this year, county boards of supervisors can establish multijurisdictional assessment appeal boards in California. While larger counties will most likely not share boards, it may be a viable option for some smaller counties.
A multicounty assessment appeal board is established by the enactment of an ordinance by each participating county. The ordinance must be operative for at least four years.
The board must have a minimum of three members, including one appointed representative from each participating county. The lengths of the member's terms must be staggered so that no more than two members' terms expire at the same time.
Board members must have at least five years of professional experience in California as a CPA, public accountant, licensed real estate broker, attorney, or accredited property appraiser. Elected members of the boards of supervisors are ineligible to serve and former employees of an assessor's office cannot serve within three years after leaving their positions.
Property owners will continue to file their appeal applications with the clerk of the county where their property is located. Each county clerk will schedule hearings unless the participating counties appoint a single clerk to serve as the lead clerk for the multicounty assessment appeal board.
Any legal action filed by a property owner or the county assessor challenging the multicounty assessment appeal board's decision must be filed in the superior court where the property is located.