Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1.7. Assessment Hearing Officers*

Section 1637

1637. Procedure. (a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing equalization proceedings by a county board of equalization or an assessment appeals board. The assessment hearing officer may conduct hearings on applications where all of the following apply:

(1) The applicant is the assessee and has filed an application under Section 1603;

(2) For counties in which the board of supervisors has not adopted the provisions of Section 1641.1, the total assessed value of the property under consideration, as shown on the current assessment roll, does not exceed five hundred thousand dollars ($500,000); or the property under consideration is a single-family dwelling, condominium or cooperative, or a multiple-family dwelling of four units or less regardless of value.

(3) The applicant has requested that the hearing be held before an assessment hearing officer.

(b) In addition to subdivision (a), the board of supervisors may, by resolution, require the assent of the assessor to hearings before an assessment hearing officer in all cases in which the total assessed value on the current roll of the property under consideration exceeds a sum set by the resolution. However, that requirement shall not apply in cases involving owner-occupied residential property.

History.—Stats. 1974, Ch. 564, p. 1383, in effect January 1, 1975, substituted "twenty-five thousand dollars ($25,000)" for "twelve thousand five hundred dollars ($12,500)" in subsection (b). Stats. 1976, Ch. 748, p. 1780, in effect January 1, 1977, added the balance of subsection (b) after "($25,000)". Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, substituted "one hundred thousand dollars ($100,000)" for "twenty-five thousand dollars ($25,000)" in subdivision (b). Stats. 1983, Ch. 1224, in effect January 1, 1984, deleted "of this chapter" before "governing" in the first sentence, added "For counties . . . Section 1641.1," before "the total" in subsection (b), and added subsection (d). Stats. 1990, Ch. 992, in effect January 1, 1990, substituted "1603" for "1607" after "Section" in subdivision (a). Stats. 1995, Ch. 164, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph, and added "all of the following apply" after "applications where" therein; renumbered former subdivisions (a), (b), (c), and (d) as paragraphs (1), (2), (3), and subdivision (b), respectively; substituted "five" for "one" after "not exceed", substituted "($500,000)" for "($100,000)" after "dollars" and substituted a period for "; and" after "of value" in paragraph (2) of subdivision (a); and substituted "subdivision (a)" for "subdivisions (a) and (c)" after "addition to" in subdivision (b).

* Article 1.7 was added by Stats. 1970, p. 1512, in effect September 2, 1970.