Legal Authority:

Established by Board of Supervisors Ordinance G-2400, Resolution No. 77-364, Ordinance No. G-2691, and Resolution No. 78-582, pursuant to Articles 1 & 1.5 of Chapter 1, Part 3, Division 1 of Revenue & Taxation Code and Rules 301-326 of Article 1, Sub-chapter 3, Chapter 1, Title 18 of the California Administrative Code. Revised by Resolution No. 80-402-A. Reorganized by Ordinance G-4116, effective November 21, 1985 to establish one five-member board. September 12, 1989, Resolution 89-724 increased per diem fees. June 4, 2019, Resolution 2019-139 increased per diem fees; Ordinance G-8851, effective July 12, 2019, increased membership from five (5) to ten (10) members.

Membership Qualifications:

The Board of Supervisors shall, by majority vote, appoint ten (10) members to the Assessment Appeals Board. Members shall qualify by having minimum of five (5) years professional experience in this state as one of the following: • certified public accountant or public accountant • licensed real estate broker • attorney • property appraiser accredited by nationally recognized professional organization • property appraiser certified by the Office of Real Estate Appraisers In addition, all current members of the Assessment Appeals Board are eligible for reappointment.

Term:

Three-year staggered term.

Duties:

It shall be the responsibility of the Board to • determine full cash value of each property for which an application of equalization is made and by reducing or increasing individual assessments to equalize assessments on local assessment roll • review, equalize, and adjust penal and escaped assessments on the assessment roll except escaped assessments made pursuant to Revenue and Taxation Code Section 531.1 where exemption was improperly granted • exercise powers specified in Section 1613 of the Revenue and Taxation Code

Meeting Place and Time:

Board of Supervisors Chamber 1115 Truxtun Avenue First Floor for noticed hearings

Compensation:

$250 per day and $150 per half day, and $300 per day for consecutive day special hearings. Members whose place of residence is located 20 miles from site of hearings shall be reimbursed for travel expenses as set forth in Bulletin No. 20 of the Kern County Administrative Procedures Manual.

Ethics/Other Training:

Pursuant to State law, on or after January 1, 2006, any person newly appointed shall successfully complete a course in ethics training approved by the Fair Political Practices Commission and Attorney General. Each member is required to complete this training every two years.

On or after January 1, 2001, any person newly appointed to be a member shall successfully complete a course of training conducted or approved by the State Board of Equalization.

Contact:

Assessment Appeals Clerk
1115 Truxtun Avenue, 5th Floor
Bakersfield, CA 93301
(661) 868-3585
aabclerk@kerncounty.com

Required Documents/Training:

• Loyalty Oath required
• Form 700 (Statement of Economic Interests) required; filed with Clerk of the Board
• Ethics training required; training provided by Kern County Counsel
• Assessment appeals training required