Kern County Municipal Code Ch. 2.44 Assessment Appeals Board

An assessment appeals board is created in the county. The assessment appeals board shall have ten (10) members appointed by the board of supervisors. Approval of each member shall be by majority vote of the board of supervisors. The term of office of each member shall be three (3) years except that upon the original appointment of members, the members shall be assigned terms in such a manner that the terms of no more than four (4) members shall expire in any one (1) year. Upon the expiration of the term of office of any member, the member whose term has expired shall continue to serve until such time as a new member takes office.

(Prior code § 1500; Ord. No. G-8851, § 2, 6-11-19)

The assessment appeals board shall only act as a three-member panel designated from time to time by the clerk of the assessment appeals board.

(Prior code § 1500.1)

Members serving on the assessment appeals board shall be compensated and reimbursed for expenses incurred in the performance of their duties in such amounts as shall hereafter be provided by resolution adopted by the board of supervisors. The board of supervisors shall also provide by resolution for clerical and other assistance to the assessment appeals board and may prescribe rules and regulations applicable to the board, including rules of procedure to facilitate the work thereof.

(Prior code § 1501)

A. Filing Fee. Effective August 29, 2025, applicants filing a property tax assessment appeal application must pay a non-refundable filing fee of seventy-five dollars ($75.00) per application. This fee shall be charged and collected for each application filed with the clerk of the Assessment Appeals Board (AAB).

B. Fee Waiver. Applicants meeting the requirements of California Government Code Section 68632 may request and receive a waiver of the property tax assessment appeal application fee from the clerk of the AAB. A fee waiver request must be made in writing on the form required for that purpose, signed under penalty of perjury by the applicant, and submitted to the clerk of the AAB. Documentation verifying an applicant's eligibility may be requested by the clerk of the AAB at the time of application or thereafter.

(Ord. No. A-395, § 2, 8-19-25)

Under the provisions of Revenue and Taxation Code Section 1611.5, the assessment appeals board may be requested to issue a statement of decision in conjunction with the application of a taxpayer for equalization of the assessment of any parcel of property and shall collect its reasonable costs for the preparation of such findings. The fees to be charged for the preparation of findings are as follows:

A. Owner-occupied single-family homes/mobilehomes: fifty dollars ($50.00) per parcel;

B. All other assessable real or personal property: One hundred dollars ($100.00) per parcel plus two hundred fifty dollars ($250.00) per hour after the first hour of time spent by the AAB and/or AAB counsel in preparation, review or approval of findings.

If a single taxpayer appeals the value of multiple parcels of commercial property in the same hearing, the AAB hourly fee shall not be assessed until the AAB and/or its counsel have devoted more than one hour per parcel under appeal. A single hourly fee shall be levied no matter how many appeals are heard together.

(Ord. G-6002 § 2, 1993)