AB 1228

This bill makes the following changes to property tax assessments and

assessment practices.

Assessor certification

Current law requires the Department of Revenue to certify property tax

assessors and other property tax assessment personnel and to promulgate rules to

establish the certification requirements. This bill establishes certain statutory

certification and training requirements for assessors and assessment personnel.

Under the bill, in order to obtain certification, an assessment technician must

complete 50 hours of education; an appraiser must complete 150 hours of education;

and an assessor, regardless of his or her certification level, must complete 300 hours

of education.

Under current law, a certification expires five years after the date it was issued.

DOR may recertify a technician, appraiser, or assessor if the individual attends at

least four annual training meetings held by DOR during the individual's term. In

addition, an appraiser must complete 20 hours of continuing education and an

assessor must complete 30 hours of continuing education. Under the bill, for

recertification, in addition to the annual meeting requirements, technicians and

appraisers must complete 50 hours of continuing education and assessors must

complete 75 hours of continuing education.

Current law also requires that an individual seeking certification as an

assessor or assessment personnel take an examination for each level of certification

that the individual wishes to obtain. This bill provides that no person may take an

examination for a higher certification level without first completing the exam at each

lower level, and no person may take an examination for a higher level to avoid

disciplinary action at the person's original examination level.

Finally, the bill requires DOR to conduct a background check on each individual

seeking certification.

Expert assessment help

Under current law, if a municipality determines that it is in the public interest

to employ expert help to aid in making an assessment, the municipality may employ

a person currently certified by DOR as an expert appraiser to aid in making an

assessment. An applicant for appraiser certification must submit to DOR

satisfactory evidence “that the applicant has acquired a thorough knowledge of

appraisal techniques and general property assessment standards” and has

successfully completed the applicable DOR examination.

This bill requires that a business entity employed by a municipality to provide

expert appraisers to make an assessment also be certified by DOR. Generally, the

entity must provide satisfactory evidence that all assessment personnel employed by

the entity are certified by DOR and have completed the applicable education

requirements. In addition, the entity must provide satisfactory evidence that it