There are three vacancies on the Assessment Appeals Board (AAB). The AAB hearings are held once a year, in the month of April, for up to a three-day duration.
The AAB consists of three members appointed directly by the Board of Supervisors. The Board of Supervisors may also appoint as many alternate members as the Board of Supervisors deems necessary. To be eligible for membership a person must have a minimum of five years' professional experience in the state of California as either 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 possess competent knowledge and experience in property appraisal and taxation. No person shall be qualified to be a member of the AAB who has, within the three years immediately preceding their appointment to the AAB, been an employee of an assessor’s office.
Each AAB member shall be paid $75 for each day that the AAB is in session except that in the event the AAB is in session for one-half day or less, the compensation for each board member in such event is $40 per day.
The Notice of Vacancy was posted three times between August 3, 2017 and January 25, 2018 (for 15 days each time) and they are on file with the Clerk of the Board.
Only one letter of interest was received; from Mr. Ken Murray. Mr. Murray meets membership requirements.
Although a AAB of four members is preferred, pursuant to Title 18 of the California Code of Regulations section 311 and Revenue and Taxation Code section 1604, the AAB hearings can proceed with only two members. However, if any party demands a hearing before the full three-member AAB, then the matter will need to be convened before a full three-member AAB. In the event that only two members are present and the applicant demands a hearing before the full AAB, the AAB may request that the applicant extend the two-year period provided in section 1604 of the Revenue and Taxation Code if the demand precludes the matter from being heard and decided before the expiration of the two-year period. If an applicant refuses to extend the two-year limitations period and the demand for a full three-member AAB would preclude the matter from being heard before the expiration of that limitations period, then the AAB may deny the request for a hearing before the full AAB.
Also, if a hearing takes place before a two-member AAB, and they have a “tie” vote, then the application will need to be reheard before the full AAB.
The Clerk of the Board will continue its efforts to recruit a third and fourth AAB member before the next round of hearings are scheduled to begin April 19-20, 2018.