The Need for a Kings County Assessor Appeals Board

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3 2 2 * e i n e * r o g s r c i f a l A C E s s o s e m c a p s s m m e 5 1 7 1 3 2 e r d e c n i a t s l *** When an application is filed, the Kings County Board of Equalization has two years to hold the hearing. Some applications have filed for a waiver so that it is possible to have additional time for all parties to research and submit information. This might lead to a hearing not being necessary. In general, the appeals board is limited to the evidence presented by the assessor and the taxpayer. (See the Assessment Appeals Manual, May 2003-Reprinted January 2015.) An appeals board decision is final and may not be reheard by the appeals board even if requested by the assessor or taxpayer unless by order of the court. A reviewing court may only set aside an appeals board decision if it is determined to be fraudulent, arbitrary, involve an abuse of discretion, or unless the appeals board failed to follow standards prescribed by the Legislature. An appeals board’s findings on legal issues, such as the valuation method used, are subject to complete review by a court on appeal. Findings F1. In Kings County, the five-member Kings County Board of Supervisors acts as the Board of Equalization and, by default, the assessment appeals board. F2. The members of the Kings County Board of Supervisors are not required by the State of California to have any official training to serve as the county’s assessment appeals board. F3. The Kings County Board of Supervisors members sit on many boards and commissions and have many duties and responsibilities that are of great importance to the citizens of Kings County. F4. There may be a perceived conflict of interest and/or transparency issues in a board of supervisors hearing assessment appeals. F5. There are operational options available for the County of Kings when it comes to addressing assessment appeals. These include maintaining the status quo, creating a professional assessment appeals board, creating a hearing officer program, or mandating the same training for the Kings County Board of Supervisors sitting as the Board of Equalization that is required of a professional assessment appeals board member. Recommendations R1-5 The Kings County Board of Supervisors should consider their available operational choices for the County of Kings when it comes to handling assessment appeals. These include: A. Create a professional assessment appeals board. B. Create a hearing officer program. C. Mandate the same training for the Kings County Board of Supervisors sitting as the Board of Equalization that is required by law of an assessment appeals board member. REQUIRED RESPONSE Pursuant to Penal Code Section §933 (c), provided in part: “No later than 90 days after the Grand Jury Submits a final report on the operations of any public agency subject to its reviewing authority, the governing body of the public agency shall comment to the presiding judge of the superior court on the findings and recommendations pertaining to matters under the control of the governing body and every elected county officer or agency head for which the Grand Jury had responsibility pursuant to Section §914.1 shall comment to the presiding judge of the superior court…” Kings County Board of Supervisors Administration Bldg. 1 1400 Lacey Boulevard Hanford, Ca 93230 7 INVITED RESPONSES Kristine Lee Kings County Assessor/Clerk/Recorder 1400 W. Lacey Blvd. Hanford, Ca 93230 SEND FINAL REPORT RESPONSES TO: Respond with Original to: Judge Jennifer Giuliani, Presiding Judge Kings County Superior Court 1640 Kings Court Drive Hanford, CA 93230 Respond with Copy to: Kings County Civil Grand Jury P O Box 1562 Hanford, CA 93232 8

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To determine the full value and, where appealed, the base year value of the property that is the subject of the hearing,

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To hear and decide penalty assessments, and to review, equalize, and adjust escaped assessments on that roll except escaped assessments made pursuant to Revenue and Taxations Code section 531.12,

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To determine the classification of the property that is the subject of the hearing, including classifications within the general classifications of real property, improvements, and personal property. Such classifications may result in the property so classified being exempt from property taxation.

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To determine the allocation of value to property that is the subject of the hearing, and