AB 2172: Property taxation: county assessment appeals boards: assessment appeals commissioners.

This bill authorizes counties to create a single-member assessment appeals board, known as an assessment appeals commissioner, to hear and decide property tax assessment appeals. The commissioner must meet minimum qualifications and the state board of equalization must establish rules and guidelines for consistent hearing procedures and decision-making standards. The bill prohibits new appeals from being heard after December 31, 2031, but allows existing appeals to be heard until then. Counties that create single-member boards must also provide a process for appealing to a 3- or 5-member board if desired. The bill applies to counties until January 1, 2034.