To: Sonoma County Board of Supervisors
Department or Agency Name(s): Sonoma County Board of Supervisors
Staff Name and Phone Number: Michelle Norman, 707-565-2241
Vote Requirement: Majority
Supervisorial District(s): Countywide
Title:
Title
Assessment Appeals Board Local Rules Amendment
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Recommended Action:
Recommended action
Approve the Recommended Amendments to the Assessment Appeals Board Local Rules
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Executive Summary:
The Assessment Appeals Board is a body appointed by the Board of Supervisors and it serves as the County Board of Equalization. The role of the Assessment Appeals Board is to make determinations about matters of property assessment when property owners wish to challenge the assessed taxable value of real property located within Sonoma County. The current item seeks approval to amend Rule 7 regarding fees for written findings of fact and Rule 8 regarding virtual hearings.
Discussion:
When considering appeals, the Assessment Appeals Board follows procedures to ensure decisions are made fairly with consistent treatment and review of each request. The Assessment Appeals Board holds hearings and issues decisions in accordance with procedural rules set forth in state law and in the Assessment Appeals Board Local Rules. Article XIII section 16 of the California Constitution specifically directs county boards of the supervisors to adopt rules of notice and procedure to facilitate the work of local appeals boards under the county’s control and to ensure uniformity in the processing and decision of applications before those local appeals boards.
The County of Sonoma’s Assessment Appeals Local Rules have not been updated since 2014. The Assessment Appeals Board, the Deputy Clerk of the Assessment Appeals Board, the Assessor’s Office, and County Counsel have spent a significant amount of time coordinating efforts to revise and amend the Local Rules. The proposed revisions are to Rule 7 regarding fees for written findings of fact and Rule 8 regarding virtual hearings.
The recommended amendment to Rule 7 changes the existing fee that may be charged for the cost to prepare findings of fact, from $225/hour to the regular hourly rate of the Office of the County Counsel for the relevant fiscal year. This change is necessary in order to recover the actual and reasonable cost of County Counsel’s services. This fee structure is also in alignment with Revenue and Taxation Code 1611.5 which states that “A reasonable fee may be imposed by the county to cover the expense of preparing findings and conclusions.” Property Tax Rule 308 requires that this fee be determined by the board of supervisors.
The recommended amendment to Rule 8 is to clarify that the Assessment Appeals Board will not offer regularly scheduled virtual hearings. The changes further state that the Assessment Appeals Board may consider written requests from applicants showing good cause to allow a virtual hearing.
The Assessment Appeals Board took action on November 1, 2024 to recommend the Board of Supervisors approve the proposed rules.
If these amended rules are approved, they will go into effect on January 1, 2025. The Clerk of the Assessment Appeals Board will post the amended rules to the County’s webpage.
Strategic Plan:
N/A
Racial Equity:
Was this item identified as an opportunity to apply the Racial Equity Toolkit?
No
Prior Board Actions:
May 20, 2014
Fiscal Summary
Narrative Explanation of Fiscal Impacts:
N/A
Narrative Explanation of Staffing Impacts (If Required):
N/A
Attachments:
AAB Local Rules Amended - Tracked Changes
AAB Local Rules Amended - Changes Accepted
Related Items “On File” with the Clerk of the Board:
N/A