Assessment Appeals Board

Legislative References

• Ordinance 5240 June 6, 2014
  Amendments to Chapter 2.40 to reestablish staggered terms and to carry out the intent of existing regulations to rotate nomination of members and alternate members by Supervisorial District.
• Ordinance 3802 December 13, 1994
  An ordinance amending Chapter 2.4 to the Monterey County Code pertaining to terms, filling of vacancies and compensation of the Assessment Appeals Board.
• Ordinance 2457 October 17, 1978
  An ordinance amending Ordinance No. 1956 creating an assessment appeals board.
• Ordinance No. 2098 July 15, 1975
  An ordinance amending Ordinance No. 1956 creating an assessment appeals board.
• Ordinance 1956 April 3, 1973
  Established pursuant to Section 9.5 of Article 13, Constitution of the State of California. This Board shall constitute the Board of Equalization for Monterey County. the Board shall have the power to equalize the valuation of taxable property in this County for the purpose of taxation in the manner provided for in Section 9, Article 13, of the Constitution of the State of California.

Qualifications Explanation

A person shall not be eligible for nomination for membership in the State of California unless they have a minimum of five years professional experience in one of the following categories: • Certified Public Accountant or Public Accountant; • Licensed Real Estate Broker; • Attorney; • Property Appraiser accredited by a nationally recognized professional organization; • Or a person whom the nominating member of the Board of Supervisors has reason to believe possesses competent knowledge of property appraisal and taxation.

Alternate Member Rules Explanation

Rotation schedule of appointment of regular and alternate members of the Assessment Appeals Board are to be made in District numerical order.

Term Rules Explanation

The term of each member shall be three years and shall begin on the first Monday in September for the year designated by the Board of Supervisors at the time of appointment, with the exception that the member nominated in 2016 by District 2 shall serve for a term of one year for the purpose of reestablishing the staggering of terms. Not less than sixty (60) days prior to the expiration of the term of office of any member of the Assessment Appeals Board or upon the occurrence of any vacancy on such Board, the Board of Supervisors shall appoint a person to serve for the succeeding term on said Board or to fill the vacancy for the remainder of the unexpired term, as the case may be. (Ord. 2098, 1975; Ord. 1956 § 2, 1973) (Terms of office, eligibility, disqualification, conflict of interest, preemptory challenge and removal of members are governed by the Revenue and Taxation Code 1620.)

Meeting Day and Time Explanation

The Assessment Appeals Board hearings begin at 9:00 a.m.

Staff Contacts