DATE:
June 9, 2026
13
TO:
Board of Supervisors
SUBJECT
Title
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, unless the ordinance is modified on the second reading - 06/25/2026) (DISTRICTS: ALL)
Body
OVERVIEW
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 9, 2026:
1. Approve the introduction of the Ordinance (first reading):
AN ORDINANCE AMENDING THE SAN DIEGO COUNTY ASSESSMENT APPEALS BOARDS AND ASSESSMENT HEARING OFFICERS RULES OF PROCEDURE
If, on June 9, 2026 the Board takes action as recommended in item 1 above, then on June 25, 2026:
2. 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
If the proposed ordinance is altered on June 9, 2026, then on that date a subsequent meeting date will be selected for the adoption of the ordinance.
EQUITY IMPACT STATEMENT
These amendments support equitable access to the assessment appeals process by enhancing the clarity, predictability, and accessibility of hearings. Online filin...
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