DATE:
June 25, 2026
05
TO:
Board of Supervisors
SUBJECT
Title
ADMINISTRATIVE ITEM:
SECOND CONSIDERATION AND ADOPTION OF ORDINANCE:
AMEND THE RULES OF PROCEDURE FOR THE SAN DIEGO COUNTY ASSESSMENT APPEALS BOARDS AND ASSESSMENT HEARING OFFICERS (First Reading of Ordinance - 06/09/2026; Second Reading, 06/25/2026) (DISTRICTS: ALL)
Body
OVERVIEW
On June 9, 2026 (13), the Board of Supervisors took action to further consider and adopt the Ordinance on June 25, 2026. The Clerk of the Board of Supervisors administers the property tax assessment appeals process, including the acceptance, processing, and scheduling of applications. The Assessment Appeals Boards and Assessment Hearing Officers maintain Rules of Procedure that govern responsibilities and procedures for the appeals process. The proposed changes to the Rules of Procedure are focused on modernizing the process by introducing Prehearing Conferences to improve case flow, reduce avoidable postponements, and expand availability for timely hearings. The amendments also support the transition to online filing through the County's new Case Management System and include several technical updates such as fee revisions, clarified evidence-return procedures, and minor clerical corrections.
RECOMMENDATION(S)
CHIEF ADMINISTRATIVE OFFICER
On June 25, 2026:
1. Approve the adoption of the Ordinance (second reading):
AN ORDINANCE AMENDING THE SAN DIEGO COUNTY ASSESSMENT APPEALS BOARDS AND ASSESSMENT HEARING OFFICERS RULES OF PROCEDURE
EQUITY IMPACT STATEMENT
These amendments support equitable access to the assessment appeals process by enhancing the clarity, predictability, and accessibility of hearings. Online filing will reduce barriers for applicants with limited ability to travel, limited availability during business hours, or limited familiarity with paper based procedures. Prehearing Conferences will help ensure that cases proceed efficiently and that hearing calendars remain accessible to all applicants...
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