Santa Clara County Municipal Code Ch. III Assessment Hearing Officers

The position of Santa Clara County Assessment Hearing Officer is hereby created pursuant to the provisions of the California Revenue and Taxation and Government Codes, including, but not limited to, Government Code § 27720 and Revenue and Taxation Code § 1636.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 6, 8-7-01)

Each hearing officer shall be appointed by an individual member of the Santa Clara County Board of Supervisors on a rotating basis, and the order of such rotating appointment shall be designated by a majority vote of the Board at the time of this chapter's adoption or according to procedures previously established by the Clerk of the Board of Supervisors. The qualifications of the legal hearing officers shall be that hearing officers possess a minimum of five years' professional experience in this State as an attorney who the nominating member of the Board of Supervisors has reason to believe is possessed of competent knowledge of property taxation. The qualifications of the value hearing officers shall be those set forth in the Revenue and Taxation Code section 1624 et seq. No person shall be qualified to be a hearing officer who, within the three years immediately preceding his or her appointment, has served as the legal representative for, or was employed by, the County Assessor. No hearing officer shall knowingly participate in an assessment hearing wherein the hearing officer has an interest in either the subject matter of, or a party to, the proceeding of such nature that it could reasonably be expected to influence the impartiality of his or her judgment in the proceeding.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.829, 8-24-10; effective 10-4-10)

The Board of Supervisors shall appoint as many hearing officers as is necessary to carry out the functions designated in this chapter. The Board of Supervisors at its discretion may, by a majority vote, elect to discontinue or resume the appointment of hearing officers or the conduct of legal or value hearings by hearing officers.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.961, § 4, 6-28-22)

The term of office shall be three years. In the event of a vacancy, the person selected to fill the vacancy shall serve the remainder of the unexpired term.

(Ord. No. NS-300.408, § 1, 1-13-86)

Each hearing officer shall receive as compensation for services $300.00 for each day the hearing officer conducts a hearing. The provisions of Division A31 relating to travel shall apply to hearing officers.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.427, § 1, 2-9-88; Ord. No. NS-300.830, § 1, 8-24-10, effective 10-4-10)

There shall be two types of hearing officers authorized to conduct hearings on assessment protests on behalf of the Assessment Appeals Board. Legal hearing officers shall conduct hearings on the sole issue of whether a "change of ownership" (Revenue and Taxation Code § 60 et seq.) or new construction (Revenue and Taxation Code § 70 et seq.) has occurred with regard to real property in the County so as to cause a reassessment of said property for ad valorem property tax purposes. Value hearing officers shall conduct hearings solely to determine the value of real property in the County (Revenue and Taxation Code § 1601 et seq.).

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.830, § 2, 8-24-10, effective 10-4-10)

Written applications contesting a "change in ownership" or new construction determination by the Assessor shall be verified and filed with the Clerk of the Board. The application shall be on the form provided by the County and prescribed by the State Board of Equalization. The Clerk shall reject all applications not containing the required information. Such an application may solely address the "change in ownership" or new construction protest only, or it may be combined with an appeal seeking an assessment reduction, if such assessment reduction appeal is otherwise timely.

After the filing of an application contesting a "change in ownership" or new construction determination by the Assessor, the Clerk shall set the matters for hearing, and notify the applicant or his agent in writing by personal delivery or by depositing the notice in the United States mail directed to the address given in the application. The notice shall designate the time and place of hearing. The notice shall be given in accordance with the provisions of Revenue and Taxation Code § 1605.6.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 7, 8-7-01; Ord. No. NS-300.889, § 11, 11-17-15)

The Clerk of the Board of Supervisors shall be clerk for the hearing officers. The clerk shall keep a record of all proceedings and shall perform the same duties as is required by law for the proceedings of the County boards of equalization.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.889, § 12, 11-17-15)

The County Counsel or the County Counsel's designated representative for the Assessment Appeals Board shall give legal advice to the hearing officers.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.889, § 13, 11-17-15)

The applicant or his or her designated representative shall attend the hearing of the application and shall have the right to offer evidence. The County Assessor, in person or through a deputy, shall attend all meetings of the hearing officer. The Assessor may be represented in the hearing by an attorney if the applicant is represented by an attorney, and the Assessor and members of his or her staff shall have the right to offer evidence.

(Ord. No. NS-300.408, § 1, 1-13-86)

Hearings before an individual hearing officer shall be conducted pursuant to the provisions of Revenue and Taxation Code § 1601 et seq.

In the event that a timely application for reduction of assessment is made, together with a timely application for hearing before a legal hearing officer, the "change of ownership" or new construction protest shall be heard prior to the Assessment Appeals Board's hearing of the valuation portions of the application.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.889, § 14, 11-17-15)

Editor's note— Sec. 15 of Ord. No. NS-300.889, adopted Nov. 17, 2015, repealed § A4-37, which pertained to Applicability of California Code of Regulations, and derived from Ord. No. NS-300.408, adopted Jan. 13, 1986; and Ord. No. NS-300.653, adopted Aug. 7, 2001.

The decisions of the Hearing Officers are binding. The decisions and any related findings shall not constitute precedent for future proceedings initiated by the applicant or other applicants.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.889, § 16, 11-17-15)

Appeals from the decisions of a hearing officer shall be to the Superior Court of California, County of Santa Clara, in accordance with the provisions of the California Revenue and Taxation Code and the exhaustion requirements therein.

(Ord. No. NS-300.408, § 1, 1-13-86; Ord. No. NS-300.653, § 9, 8-7-01; Ord. No. NS-300.889, § 17, 11-17-15)