Chapter 2B

ASSESSMENT APPEALS BOARDS (TAX APPEAL BOARDS)

Sec. 2B.1. Boards Created.

Sec. 2B.2. Designation.

Sec. 2B.3. Board Membership and Selection.

Sec. 2B.4. Duty of Boards.

Sec. 2B.5. Compensation of Board Members.

Sec. 2B.6. Board Composition and Board Quorum.

Sec. 2B.7. Clerk of the Board.

Sec. 2B.8. Tax Appeals Board.

Sec. 2B.9. Administrative Processing Fee.

Sec. 2B.10. Hearing Fee.

Sec. 2B.11. Fee for Findings.

Sec. 2B.12. Reference to Other Statutes.

Sec. 2B.13. Duties and Operations.

Sec. 2B.14. Hearing Officers.

Sec. 2B.15. Conduct of Hearings.

Sec. 2B.16. Hearing Officer Report.

Sec. 2B.17. Transmittal of Report and Recommendation.

Sec. 2B.18. Acceptance or Rejection of Recommendation.

Sec. 2B.20. Hearing Procedures.

Sec. 2B.21. Production and Inspection Demand Procedures.

Sec. 2B.22. Pre-hearing Conference.

Sec. 2B.23. Time for Filing Assessment Appeal after Receipt of Escape Assessment Tax Bill.

Sec. 2B.24. In-Person, Remote, and Hybrid Hearings and Conferences.

Pursuant to Section 16 of Article XIII of the California State Constitution three Assessment Appeals Boards are hereby created.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98; Ord. 273-99, File No. 990406, App. 10/27/99)

The Assessment Appeals Boards hereby created shall be designated Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 1/24/98; Ord. 273-99, File No. 990406, App. 10/27/99)

(a) Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3, shall each consist of five regular members and three alternate members who shall be selected in the manner described in Subsections (b), (c), and (d).

(b) Pursuant to Sections 1622.1 and 1623.1 of the California Revenue and Taxation Code, the Board of Supervisors hereby elects to appoint directly the regular and alternate members of the Assessment Appeals Boards.

(c) No person shall be eligible for appointment as a regular or alternate member of Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, or Assessment Appeals Board No. 3, unless he or she meets the eligibility criteria set forth in Section 1624.05 of the California Revenue and Taxation Code.

(d) No person may concurrently hold a seat on more than one of the three Assessment Appeals Boards (Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, Assessment Appeals Board No. 3).

(e) Subject to Sections 1623(d) and (e) of the California Revenue and Taxation Code, the terms of regular and alternate members of the Assessment Appeals Boards shall be three years, expiring at 12:01 a.m. on the first Monday in September of the third year.

(Amended Ord. 110-68, App. 5/1/68; Ord. 82-94, App. 2/25/94; Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)

(Added by Ord. 393-98, App. 12/24/98; amended by Ord. 273-99, File No. 990406, App. 10/27/99)

Editor's Note:

Section 2B.3.1 expired according to its terms on September 30, 2001.

It shall be the duty of each Assessment Appeals Board to equalize the valuation of the taxable property within the City and County for the purposes of taxation in the manner and subject to the limitations contained in Article XIII of the California State Constitution.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99)

(a) Except when serving as an assessment hearing officer under Section 2B.14, the compensation of regular and alternate members of the Assessment Appeals Boards shall be as follows:

(1) $175 for each morning, afternoon, or evening, or portion thereof, of a hearing on which the member serves, not to exceed $525 for each calendar day.

(2) For purposes of this subsection (a), “hearing” means the Board or a panel of the Board convening to consider the matter or matters that appear on a single meeting agenda; and “serves” means to attend a hearing in one’s capacity as a member of the Board.

(b) When serving as an assessment hearing officer under Section 2B.14, the compensation of regular and alternate members of the Assessment Appeals Boards shall be as follows:

(1) $175 for each morning, afternoon, or evening, or portion thereof, of a hearing on which the member serves, not to exceed $350 for each calendar day.

(2) For purposes of this subsection (b), “serves” means to attend a hearing in one’s capacity as an assessment hearing officer.

(c) For purposes of this Section 2B.5, “morning” means 9:30 a.m. to 12:30 p.m., “afternoon” means 1:30 p.m. to 4:30 p.m., and “evening” means 5:30 p.m. to 8:30 p.m.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 82-94, App. 2/25/94; Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 9-19, File No. 181044, App. 1/25/2019, Eff. 2/25/2019; Ord. 96-25, File No. 250489, App. 6/27/2025, Eff. 7/28/2025)

(a) The Assessment Appeals Board shall hold joint meetings from time to time for the purpose of proposing rules and regulations to the Board of Supervisors to govern the operation of the Assessment Appeals Boards. Such joint meetings shall be held before the five regular members of Assessment Appeals Board No. 1, the five regular members of Assessment Appeals Board No. 2, and the five regular members of Assessment Appeals Board No. 3. The attendance by three regular members of Assessment Appeals Board No. 1, three regular members of Assessment Appeals Board No. 2, and three regular members of Assessment Appeals Board No. 3 shall constitute a quorum for such meetings.

(b) Except as provided in Subsection (a), each Assessment Appeals Board shall act separately and only as three-member panels designated by the Clerk in the manner described in Subsection (d). The attendance by two members of any designated Assessment Appeals Board three-member panel shall constitute a quorum for the transaction of business.

(c) Except as provided by Title 18 California Code of Regulations Rule 310, no act of the joint Boards or a three-member panel of a Board shall be valid or binding unless approved by a majority of all the members of the applicable body.

(d) Subject to California Revenue and Taxation Code Section 1622.5 and Title 18 California Code of Regulations Rule 311, the Clerk shall designate three-member panels to transact the business of the Assessment Appeals Boards, as set forth in Subsection (b), using a rotating system designed to assure that all members with the same priority level, as described in this Subsection 2B.6(d), have an equal opportunity over time to participate as panelists.

(1) For any application for reduction or other matter to be heard by Assessment Appeals Board No. 1, the Clerk shall designate three panelists from among the members in the following priority order: (A) the regular members of Assessment Appeals Board No. 1; (B) the alternate members of Assessment Appeals Board No. 1; (C) the alternate members of Assessment Appeals Board No. 2; (D) the regular members of Assessment Appeals Board No. 2; (E) the alternate members of Assessment Appeals Board No. 3; and (F) the regular members of Assessment Appeals Board No. 3.

(2) For any application for reduction to be heard by Assessment Appeals Board No. 2, the Clerk shall designate three panelists from among the members in the following priority order: (A) the regular members of Assessment Appeals Board No. 2; (B) the alternate members of Assessment Appeals Board No. 2; (C) the alternate members of Assessment Appeals Board No. 3; (D) the regular members of Assessment Appeals Board No. 3; (E) the alternate members of Assessment Appeals Board No. 1; and (F) the regular members of Assessment Appeals Board No. 1.

ers in the following priority order: (A) the regular members of Assessment Appeals Board No. 2; (B) the alternate members of Assessment Appeals Board No. 2; (C) the alternate members of Assessment Appeals Board No. 3; (D) the regular members of Assessment Appeals Board No. 3; (E) the alternate members of Assessment Appeals Board No. 1; and (F) the regular members of Assessment Appeals Board No. 1.

(3) For any application for reduction to be heard by Assessment Appeals Board No. 3, the Clerk shall designate three panelists from among the members in the following priority order: (A) the regular members of Assessment Appeals Board No. 3; (B) the alternate members of Assessment Appeals Board No. 3; (C) the alternate members of Assessment Appeals Board No. 2; (D) the regular members of Assessment Appeals Board No. 2; (E) the alternate members of Assessment Appeals Board No. 1; and (F) the regular members of Assessment Appeals Board No. 1.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 79-07, File No. 061695, App. 4/19/2007; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)

"The Clerk," as used in this Chapter, shall mean the Clerk of the Board of Supervisors or his or her designee. The Clerk shall function as both the Clerk and the Administrator of the Assessment Appeals Boards and to any assessment hearing officers. The Clerk shall perform those duties prescribed for the Clerk of the Assessment Appeals Board in Article 1.5 (commencing with Section 1620) of Chapter 1, Part 3, Division 1 of the California Revenue and Taxation Code, and shall: (1) appoint, subject to the civil service provisions of the Charter, all employees in the department of the Board of Supervisors who are to perform any duties in connection with the Assessment Appeals Boards' or assessment hearing officers' proceedings; (2) fix the time and place of sessions of the Assessment Appeals Boards' and assessment hearing officers' proceedings; (3) calendar all petitions or applications to be heard by the Assessment Appeals Boards and hearing officers, and notify all parties of the time and place fixed for such hearings; (4) assign applications for reduction to the Assessment Appeals Boards and designate three-member panels to transact the business of the Assessment Appeals Boards as described in Sections 2B.6 and 2B.13 of this Chapter; and (5) designate hearing officers as described in Section 2B.14 of this Chapter.

(Added by Ord. 37-67, App. 1/31/67; amended by Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99)

All references in this code or other ordinances, resolutions or official records and documents to the Tax Appeals Board shall mean the Assessment Appeals Boards.

(Added by Ord. 132-68, App. 5/16/68; amended by Ord. 393-98, App. 12/24/98)

An applicant shall pay a $120 administrative processing fee to the Assessment Appeals Board at the time of filing an application with the Board. If the Board accepts the application, the fee is non-refundable. If Board staff determine there is a deficiency in the application and reject it, the Board shall refund $60 of the fee. An applicant shall pay a separate administrative processing fee for each application filed. The administrative processing fee shall be waived where:

(a) The applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68632; or

(b) (1) The application is accompanied by a stipulation pursuant to Revenue and Taxation Code Section 1607 signed by the Assessor, the applicant, and the City Attorney,

(2) The applicant requests a reduction for the tax year following a tax year for which the Assessment Appeals Board has reduced the assessed value at the time of filing the application for the subsequent tax year, and

(3) The applicant’s opinion of value is not less than the value determined by the Board for the prior year plus any automatic increases allowed by law; or

(c) The subject property is enrolled on the property tax roll at an assessed value of $7,500 or less, for the time period that is the subject of the application; or

(d) There is a difference in value of $7,500 or less, between the taxpayer’s opinion of value as stated on the application, and the assessed value of the subject property on the property tax roll for the time period that is the subject of the application.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 206-95, App. 6/16/95; Ord. 170-10, File No. 100557, App. 7/23/2010; Ord. 88-25, File No. 250439, App. 6/13/2025, Eff. 7/14/2025)

(a) Where an application is not withdrawn at least 30 days prior to the date on which an Assessment Appeals Board has scheduled the application for hearing, at least 30 days prior to the hearing date the applicant shall pay a hearing fee to the Assessment Appeals Board in accordance with the following schedule:

(b) Where an applicant files two or more applications at the same time affecting the same appraisal unit for the same tax year, the applicant shall be liable for the greater of: (1) a single hearing fee based on the sum of the current assessment role values of all property contained in the appraisal unit, or (2) the total of all hearing fees in which each hearing fee is based on the current assessment role value of each individual property contained in the appraisal unit.

(c) Revenues generated by the filing fees and hearing fees shall be used exclusively to pay for the Assessment Appeals Boards’ costs of operation.

(d) One-half of the hearing fee shall be refunded to any applicant where the assessor’s value is lowered to the applicant’s opinion of value as stated in the initial application filed with the Assessment Appeals Board or by 30% or more of the assessor’s value following the hearing. No hearing fee will be refunded unless the applicant applies to the Board for a refund in writing within 30 days following receipt of the Board’s decision.

(e) The hearing fee shall be waived if the application concerns residential property and the applicant elects to have the appeal heard by a hearing officer pursuant to Sections 2B.14 through 2B.18 of this Chapter 2B. If the applicant subsequently applies for a hearing before the Assessment Appeals Board pursuant to Section 2B.18, the applicant shall pay the hearing fee required by this Section 2B.10. However, if the assessor subsequently applies for a hearing, the applicant shall not be required to pay the hearing fee.

(f) The hearing fee shall be waived where the applicant would qualify for a waiver of court fees and costs pursuant to California Government Code Section 68511.3.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 398-94, App. 11/23/94; Ord. 206-95, App. 6/16/95; Ord. 393-98, App. 12/24/98; Ord. 88-25, File No. 250439, App. 6/13/2025, Eff. 7/14/2025)

(a) Pursuant to California Revenue and Taxation Code Section 1611.5 and Property Tax Rules 308 and 325 under Title 18 of the California Code of Regulations, if either the Applicant or the Assessor desires written findings of fact and conclusions of law (“findings”), that party shall submit a written request for findings to the Clerk of the Assessment Appeals Board before commencement of the hearing. The requesting party shall also pay the Assessment Appeals Board (1) a $430 deposit to cover the first hour of time that the County will spend to prepare the findings, which deposit shall be due before the conclusion of the hearing; and (2) a $430 fee for every additional hour spent by the County to prepare the findings, with a total maximum of 30 hours billed, which shall be due within 30 days after the Clerk has informed the requesting party in writing of the total amount owed.

(b) A request for findings shall be deemed abandoned and finding fees shall be waived if any of the following occur: (1) the requesting party fails to pay the deposit before the conclusion of the hearing; (2) the requesting party fails to pay the total fee within 30 days after the Clerk of the Assessment Appeals Board has informed that party in writing of the total amount owed; (3) upon issuance of the notice of decision the Clerk requests written confirmation within 10 business days that the requesting party is still requesting findings and that party does not confirm; (4) the requesting party abandons its request orally on the record before the conclusion of the hearing; or (5) the requesting party informs the Clerk in writ- ing that it wishes to abandon its request, provided that the findings have not already issued.

(c) If a party abandons its request for find- ings as set forth in subsection (b), the Assessment Appeals Board shall cause that party to receive a refund of any deposits or fees paid, unless the County has already spent one hour or more on the findings. In addition, the Clerk of the Assessment Appeals Board shall promptly notify all parties in writing that the request for findings has been abandoned and that any other party may renew the request by submitting a written request to the Clerk, accompanied by the required one-hour deposit, within 10 business days. If a renewed re- quest for findings is deemed abandoned pursuant to subsection (b), there shall be no further oppor- tunity to request findings, and the Assessment Appeals Board need not prepare the findings.

(d) Nothing in this Section 2B.11 shall be construed to prohibit the Assessment Appeals Board from preparing and issuing findings on its own motion at its own expense.

(e) Where an applicant files two or more applications at the same time affecting the same appraisal unit for the same tax year, the applicant shall be liable for a single findings fee.

(f) Revenues generated by the findings fees shall be used exclusively to pay actual expenses incurred by the County for producing the findings.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 398-94, App. 11/23/94; Ord. 393-98, App. 12/24/98; Ord. 170-10, File No. 100557, App. 7/23/2010; Ord. 238-17, File No. 170836, App. 12/15/2017, Eff. 1/14/2018; Ord. 88-25, File No. 250439, App. 6/13/2025, Eff. 7/14/2025)

Whenever this ordinance refers to a provision of the California Constitution or a State statue or administrative regulation, that reference shall be read to incorporate the law at the time this ordinance was adopted and any subsequent amendments to the law.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 393-98, App. 12/24/98)

(a) Assessment Appeals Board No. 1 shall have jurisdiction to hear applications for reduction affecting any property on the secured or unsecured rolls without limitation.

(b) In addition to the general jurisdiction of Board No. 1 as specified in Subsection (a), the Clerk shall exclusively assign to Assessment Appeals Board No. 1 any application for reduction that involves:

(1) Real property located all or in apart within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive, except not including residential real property on the secured roll consisting of four units or less that is located all or in a part within those Blocks;

(2) A possessory interest; or

(3) Property on the secured or unsecured roll assessed at $50,000,000.00 or more.

(c) Assessment Appeals Board No. 2 and Assessment Appeals Board No. 3 shall have jurisdiction to hear applications for reduction only for property on the secured or unsecured rolls assessed at less than $50,000,000.00, excluding applications involving possessory interests or real property located all or in part within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive. Except that, Assessment Appeals Board No. 2 shall have jurisdiction to hear applications for reduction for residential real property consisting of four units or less that is assessed at less than $50,000,000.00 and located all or in part within Assessor's Blocks 1 through 876, inclusive, or Assessor's Blocks 3701 through 3899, inclusive.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 398-94, App. 11/23/94; Ord. 206-95, App. 6/16/95; Ord. 393-98, App. 12/24/98; Ord. 273-99, File No. 990406, App. 10/27/99; Ord. 79-07, File No. 061695, App. 4/19/07; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013)

(a) Pursuant to California Revenue and Taxation Code Division 1, Part 3, Chapter 1, Article 1.7 (commencing with Section 1636), all regular and alternate members appointed to Assessment Appeals Board No. 1, Assessment Appeals Board No. 2, and Assessment Appeals Board No. 3, are deemed concurrently appointed as assessment hearing officers. As provided by law and regulation, assessment hearing officers may conduct hearings on applications for reduction filed with the Assessment Appeals Boards and make recommendations to an Assessment Appeals Board concerning such applications.

(b) The Clerk shall designate members to act as hearing officers for particular applications using a rotating system designed to assure that all members with the same priority level, as described in this Subsection 2B.14(b), have an equal opportunity over time to participate as hearing officers. The Clerk shall designate hearing officers in the following priority order: (1) the regular members of Assessment Appeals Board No. 3; (2) the alternate members of Assessment Appeals Board No. 3; (3) the alternate members of Assessment Appeals Board No. 2; (4) the alternate members of Assessment Appeals Board No. 1; (5) the regular members of Assessment Appeals Board No. 2; and (6) the regular members of Assessment Appeals Board No. 1.

(c) In their capacity as assessment hearing officers, the officers shall serve at the pleasure of and by contract with the Board of Supervisors. For their work performed as assessment hearing officers, the officers shall be compensated at the rate provided in Section 2B.5(b) of this Chapter.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 86-96, App. 3/1/96; Ord. 393-98, App. 12/24/98; Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013; Ord. 9-19, File No. 181044, App. 1/25/2019, Eff. 2/25/2019)

(a) Hearings before an assessment hearing officer appointed under Section 2B.13 of this Chapter shall be conducted pursuant to the provisions of Article 1.7 (commencing with Section 1636) of the California Revenue and Taxation Code.

(b) An assessment hearing officer may conduct hearings on applications where (1) the applicant is the assessee and has filed an application for reduction in accordance with applicable law, and (2) the property under consideration is a single-family dwelling condominium or cooperative, or a multiple-family dwelling of four units or less, and (3) the applicant has requested that the hearing be held before an assessment hearing officer. The Clerk shall inform applicants of their right to elect a hearing before a hearing officer.

(Added by Ord. 82-94, App. 2/25/94)

Pursuant to Section 1639 of the Revenue and Taxation Code, the hearing officer shall prepare a summary report of the proceedings together with a recommendation on the application and shall transmit this report and recommendation to the Clerk of the Board of Supervisors.

(Added by Ord. 82-94, App. 2/25/94)

Pursuant to Section 1640.1 of the California Revenue and Taxation Code, the Clerk shall transmit by mail to the applicant and to a designated Assessment Appeals Board the hearing officer's report and recommendation on the application. The applicant shall be informed that the Assessment Appeals Board is not bound by the recommendation of the assessment hearing officer and that he or she or the assessor is entitled to a full hearing before the Assessment Appeals Board.

(Added by Ord. 82-94, App. 2/25/94)

(a) The protesting party or the assessor may, within 14 days after mailing of the hearing officer's report and recommendation, make application for a hearing before the Assessment Appeals Board, and the application shall be set for hearing by the Assessment Appeals Board. The Board may consider, but shall not be bound by, the recommendation of the assessment hearing officer.

(b) If no application for a hearing is filed within 14 days of mailing of the hearing officer's report and recommendation, pursuant to Section 1641.1 of the California Revenue and Taxation Code, the Assessment Appeals Board shall, without further testimony, accept the recommendation and make any necessary change in the assessed value in accordance with Section 1610.8 of the Revenue and Taxation Code.

(Added by Ord. 82-94, App. 2/25/94; amended by Ord. 206-95, App. 6/16/95)

(Added by Ord. 82-94, App. 2/25/94; repealed by Ord. 132-99, File No. 990583, App. 5/28/99)

Each Assessment Appeals Board created pursuant to this Chapter shall:

(a) In addition to complying with notice and procedural requirements of the Revenue and Taxation Code and the California Code of Regulations, provide notice of all meetings, including deliberations, and post agendas as if Assessment Appeals Boards were subject to the Brown Act and the Sunshine Ordinance. The agendas shall list each application including the address of the property, the purpose of the hearing, the current assessment, and applicant's opinion of value.

(b) Allow public comment on each assessment appeal to be heard by an Assessment Appeals Board. Public comment shall be received either when an Assessment Appeals Board convenes to hear one or more assessment appeals, or at the time each appeal is called for hearing. The agenda for each meeting of an Assessment Appeals Board shall bear the following notice:

Under the California Constitution and applicable statutes, hearings of assessment appeals boards are judicial proceedings. The decisions of assessment appeals boards must be based exclusively on properly admitted evidence. Assessment appeals boards may not base any factual determinations necessary for their decisions on anything other than the aforementioned evidence. Information presented through public comment unless properly admitted into evidence in compliance with the Revenue and Taxation Code and of the Property Tax Rules of the State Board of Equalization is not evidence upon which assessment appeals boards may base findings.

(c) Conduct all hearings, deliberations, and other business including closed sessions as authorized by law, at duly noticed meetings, with notice afforded to all members of the Board; and take decisions only through the actions of members present at such meetings.

(d) Conduct hearings in-person at a physical location with all members physically present, or remotely by videoconference with no members physically present, or under a hybrid model with some members appearing in-person at a physical location and some members appearing remotely by videoconference, as set forth in Section 2B.24.

(e) Require that any request to continue the date of a hearing be submitted to the Assessment Appeals Board in writing on a form prescribed by the Assessment Appeals Board.

(Added by Ord. 353-96, App. 9/11/96; amended by Ord. 128-13, File No. 130501, App. 7/3/2013, Eff. 8/2/2013; Ord. 227-23, File No. 230885, App. 11/9/2023, Eff. 12/10/2023; Ord. 88-25, File No. 250439, App. 6/13/2025, Eff. 7/14/2025)

(a) To the end that proceedings before the Board move forward in a timely and efficient manner, the Applicant and the Assessor are expected to cooperate and communicate with each other prior to any hearing before the Board.

(b) The Applicant shall comply with any written request by the Assessor, pursuant to Revenue and Taxation Code section 441, for information, books and records, or inspections of the subject property that disclose acquisition or construction costs, income and expense data, construction details, or physical condition. When requested to do so in writing by the Assessor, the Applicant also shall disclose the basis or bases, whether due to damage, destruction, depreciation, obsolescence, removal of property, or other factors causing a decline in value, such as a changed physical environment, changed income and expense experiences and capitalization or yield rate expectations, or new market comparables events, which form or support the Applicant's opinion(s) of value set out in the application filed with the Clerk.

(c) On written request of the Applicant, the Assessor shall make available for inspection or copying any data or information that is kept or maintained by the Assessor about the subject property, as provided in Revenue and Taxation Code section 408, subdivisions (d), (e), and (f).

(d) The information requested by the Assessor or the Applicant shall be provided no later than thirty (30) calendar days from the date of the request unless another date is mutually agreed upon. Both parties shall fully supplement their responses to information requests by 10 days before the hearing.

(e) Should the Applicant not comply with the requirements of the preceding subparagraphs (b) and (d) in a timely manner the Assessor may request and shall be granted a postponement for a reasonable period of time. The postponement shall extend the two-year period specified in Revenue and Taxation Code section 1604, subdivision (c), for a period of time equal to the period of the postponement. The period of time granted for the postponement shall be established at the discretion of the Board, taking into account the nature and amount of the information introduced, the Board's calendar assignments, the Assessor's caseload demands, and the schedules of the parties. If the board finds willful noncompliance with an information request on the part of the Applicant, the hearing will be convened as scheduled and the Applicant may comment on evidence presented by the Assessor but shall not be permitted to introduce other evidence unless the Assessor consents to such introduction.

(Added by Ord. 85-04, File No. 040274, App. 5-20-2004)

(a) The Board, on its own initiative or at the written request of the Assessor, Applicant or Applicant's agent, may direct the Clerk to set a prehearing conference. A request by the Assessor, Applicant or Applicant's agent shall identify the application(s) and reason(s) for the pre-hearing conference. The requesting party shall serve the written request on all parties to the proceedings by mail, in person, or by facsimile transmission and mail.

(b) The Clerk shall serve the Assessor and Applicant or Applicant's agent with written notice of the time, date, place, and reason(s) for the prehearing conference at least thirty (30) days before the pre-hearing conference in a manner specified in subsection (a). The Assessor and Applicant or

Applicant's agent may agree in writing to a pre-hearing conference with less than thirty (30) days advance notice.

(c) The Board may conduct the pre-hearing conference in-person at a physical location with all members physically present, or remotely by videoconference with no members physically present, or under a hybrid model with some members appearing in-person at a physical location and some members appearing remotely by videoconference, as set forth in Section 2B.24.

(d) A three-member panel of the Board shall conduct the pre-hearing conference. At the discretion of the Board, one Board member may act as a pre-hearing conference hearing officer and preside over the pre-hearing conference.

(e) The pre-hearing conference is part of the formal assessment appeals process and the Applicant or Applicant's agent must attend a properly noticed pre-hearing conference.

(1) If the Applicant fails to appear at the pre-hearing conference before a three-member panel of the Board, that failure may constitute abandonment of the case and provide grounds for denial of the application at that hearing. If the Applicant furnishes evidence of excusable good cause for the failure to appear or to make a timely request for postponement and files a written request for reconsideration within 30 days from the date of mailing of the denial due to lack of appearance the Board may reconsider the denial based on the information provided and may set aside the denial of the application for lack of appearance.

(2) If the Applicant fails to appear at the pre-hearing conference at which one Board member is acting as a hearing officer, the hearing officer may refer the application to the full Board for a failure to appear denial hearing. The Clerk shall serve the Assessor and Applicant or Applicant's agent with written notice of the time, date, and place for the failure to appear denial hearing at least thirty (30) days before the hearing in a manner specified in subsection (a). The Applicant may furnish evidence of excusable good cause for the failure to appear in writing prior to the hearing or at the hearing. Based on the evidence furnished by the Applicant the Board may reconsider the denial and may set aside the denial of the application for lack of appearance.

(f) The pre-hearing conference may be conducted to:

(1) determine the present status of the appeal and the time estimate for the hearing;

(2) identify non-controverted issues, consolidation of appeals, and bifurcation of issues;

(3) determine the status of exchange of information requests under Revenue and Taxation Code section 1606;

(4) determine the status or requests for information pursuant to Revenue and Taxation Code sections 441 and 408;

(5) issue subpoenas pursuant to Revenue and Taxation Code sections 1609.4 and 1609.5;

(6) address any other matters to expedite the hearing and resolution of the case; and

(7) issue any order or ruling permitted by law relative to the subject application(s).

(Added by Ord. 85-04, File No. 040274, App. 5-20-2004; amended by Ord. 227-23, File No. 230885, App. 11/9/2023, Eff. 12/10/2023)

In accordance with Section 1605(c) and Section 534(c)(3) of the California Revenue and Taxation Code, the City and County of San Francisco hereby requires that applications for reductions of escaped tax assessments under Section 1603(a) of the California Revenue and Taxation Code must be filed with the Administrator of the Assessment Appeals Board no later than 60 days after the date of mailing printed on the escaped tax assessment bill or the postmark therefor, whichever is later, and that the tax bill shall include information regarding the assessee's right to appeal the assessment.

(Added by Ord. 158-15, File No. 150527, App. 8/6/2015, Eff. 9/5/2015)

Notwithstanding Section 1.29 of this Code or any other provision of the Municipal Code, an Assessment Appeals Board may conduct hearings and pre-hearing conferences in-person at a physical location with all members physically present, or remotely by videoconference with no members physically present, or under a hybrid model with some members appearing in-person at a physical location and some members appearing remotely by videoconference. An Assessment Appeals Board member appearing remotely by videoconference shall: (1) be counted toward satisfying the attendance requirement for purposes of constituting a quorum for the transaction of business under Section 2B.6(b) of this Code; and (2) be deemed to be present for purposes of participating, taking action, and making decisions at meetings under subsection (c) of Section 2B.20. Where a hearing or pre-hearing conference is held in-person, the Applicant, Applicant’s agent, Assessor and witnesses must attend in person at the physical location. Where a hearing or pre-hearing conference is held remotely, the Applicant, Applicant’s agent, Assessor, and witnesses must attend remotely. Where a hearing or pre-hearing conference is held under a hybrid model, the Applicant, Assessor, Applicant’s agent, and witnesses may elect to attend inperson or remotely. Each hearing, whether conducted in-person, remotely, or under a hybrid model, shall be subject to the requirements in Section 2B.20. Each pre-hearing conference, whether conducted in-person, remotely, or under a hybrid model, shall be subject to the requirements in Section 2.B.22. [1 ] Each hearing and pre-hearing conference, whether conducted in-person, remotely, or under a hybrid model, shall also be subject to the following requirements:

(a) The notice of pre-hearing conference or hearing shall state whether a scheduled conference or hearing will be in-person at a physical location, remote, or hybrid.

(b) If the notice states that the pre-hearing conference or hearing will be remote or hybrid, an Applicant shall have the right to request a postponement until an in-person pre-hearing conference or hearing is available. Such requests shall comply with the provisions governing postponements and continuances set forth in the California Code of Regulations, Property Tax Rules, including the requirement, if applicable, that the Applicant sign a written agreement to extend and toll indefinitely the two-year limitation period provided in Revenue and Taxation Code Section 1604.

(Added by Ord. 227-23, File No. 230885, App. 11/9/2023, Eff. 12/10/2023)

CODIFICATION NOTE

1. So in Ord. 227-23.