Rev. & Tax. Code, § 1624.05 · Article 1.5. Equalization by Assessment Appeals Board
Rev. & Tax. Code, § 1624.05
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A person shall not be eligible for nomination for membership on an assessment appeals board unless they have a minimum of five years’ professional experience in this state as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, property appraiser accredited by a nationally recognized professional organization, property appraiser certified by the Bureau of Real Estate Appraisers, or property appraiser certified by the State Board of Equalization.
(b) Notwithstanding subdivision (a), a person shall be eligible for nomination for membership on an assessment appeals board if, at the time of the nomination, they are a current member of an assessment appeals board.
(c) Notwithstanding subdivision (a), a person shall also be eligible for nomination for membership on an assessment appeals board for the County of Los Angeles if the person has a minimum of five years’ professional experience in this state in a real estate field, including, but not limited to, business accounting and taxation, land use and urban planning, real estate development or investment analysis, and real estate banking or financing.
(d) Documentation of qualifying experience of appeals board members shall be filed with the clerk of the board.
(e) This section shall apply only to an assessment appeals board in a county with a population of 200,000 or more.
(f) County population estimates conducted by the Department of Finance pursuant to Section 13073.5 of the Government Code shall be used in determining the population of a county for purposes of this section.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 418, Sec. 1. (AB 1203) Effective January 1, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1624.05.
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- sha256 bb51dc012758ed3d358389d92b7ea7a261d1dadcb89426b621e232df723ed08b
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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