California 20252026 Regular Session Status: To Executive 1 D cosponsors

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

Last action — Enrolled and presented to the Governor at 4 p.m.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced February 18, 2026. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Prognosis

Likely to advance 64% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • To Executive

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Cleared a recorded vote

    Passed 9 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill allows single-member appeals boards for property tax assessments in large counties.

The bill permits counties with populations over 500,000 to establish single-member assessment appeals boards for property tax assessments. It sets qualifications for these commissioners and ensures a process for appellants to object to their appeal being heard by a single member.

What this means for you
  • Families: Families facing property tax issues may find appeals more accessible with a single-member board option.
  • Consumers: For homeowners or property owners, this means a new option for appealing property tax assessments may streamline the process.
  • Small Business: Small business owners may benefit from a potentially quicker resolution of property tax assessment appeals.

Summary

Existing property tax law authorizes a county board of supervisors to create assessment appeals boards for the county to equalize the valuation of taxable property within the county for purposes of taxation. Existing property tax law requires an assessment appeals board to consist of 3 members or of 5 members acting as a 3-member panel, selected as specified. Existing law also sets forth minimum qualifications for a member of an assessment appeals board. This bill, commencing January 1, 2027, and until January 1, 2034, would authorize the county board of supervisors of a county containing a population of 500,000 or more to alternatively provide by ordinance that any property tax assessment appeals in the county may be heard and decided by a single-member appeals board, the single member of which would be known as an assessment appeals commissioner. The bill would set forth minimum qualifications for the commissioner, as specified. The bill would require the State Board of Equalization to adopt rules and guidelines necessary to ensure consistent hearing procedures, public access, and decisionmaking standards for these commissioners. The bill would prohibit a commissioner from hearing any new appeals after December 31, 2031, but would permit the commissioner to continue to hear and decide appeals received after January 1, 2027, but on or before December 31, 2031, following December 31, 2031. This bill would additionally require, if a county appoints commissioners to hear and decide assessment appeals, the county to provide a process by which the appellant may object to their appeal being heard and decided by an assessment appeals commissioner. The board would require the county, in the case that an appellant does not make that objection, to ensure the appeal is heard by a 3- or 5-member board. This bill would specify that, for purposes of implementing the bill's provisions with respect to other provisions relating to assessment appeals boards, a reference to an assessment appeals board also includes a single-member appeals board, as applicable, and a reference to member means a commissioner with respect to a single-member appeals board. The bill would make related findings and declarations.

Bill Text

Action History

  1. Enrolled and presented to the Governor at 4 p.m.

  2. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.).

  3. In Assembly. Concurrence in Senate amendments pending.

  4. Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).

  5. Read second time. Ordered to third reading.

  6. From committee: Do pass. (Ayes 7. Noes 0.) (August 13).

  7. In committee: Referred to APPR. suspense file.

  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.

  9. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

  10. Referred to Com. on REV. & TAX.

  11. In Senate. Read first time. To Com. on RLS. for assignment.

  12. Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5183.)

  13. Read second time. Ordered to third reading.

  14. From committee: Do pass. (Ayes 15. Noes 0.) (May 13).

  15. Re-referred to Com. on APPR.

  16. Read second time and amended.

  17. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 20).

  18. Re-referred to Com. on REV. & TAX.

  19. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  20. Referred to Com. on REV. & TAX.

  21. From printer. May be heard in committee March 21.

  22. Read first time. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 2172 Gipson Concurrence in Senate Amendments

Passed 77 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 18000
Democratic 52002
Unaffiliated 7000
Total 77002
% of votes cast 97%0%0%3%
How each member voted (79)
Member Party Vote
Patterson — Yea
Ávila Farías — Yea
Rivas — Yea
Carrillo — Yea
Fong — Yea
Garcia — Yea
Lowenthal — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Ahrens, Patrick Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Not Voting
Connolly, Damon Democratic Yea
Elhawary, Sade Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
González, Mark Democratic Yea
Haney, Matt Democratic Yea
Harabedian, John Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Krell, Maggy Democratic Yea
Lee, Alex Democratic Yea
McKinnor, Tina Democratic Not Voting
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Yea
Patel, Darshana R. Democratic Yea
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Ransom, Rhodesia Democratic Yea
Rodriguez, Celeste Democratic Yea
Rodriguez, Michelle Democratic Yea
Rogers, Chris Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Schultz, Nick Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Soria, Esmeralda Democratic Yea
Stefani, Catherine Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Yea
Castillo, Leticia Republican Yea
Chen, Phillip Republican Yea
Davies, Laurie Republican Yea
DeMaio, Carl Republican Yea
Dixon, Diane Republican Yea
Ellis, Stan Republican Yea
Flora, Heath Republican Yea
Gonzalez, Jeff Republican Yea
Hadwick, Heather Republican Yea
Hoover, Josh Republican Yea
Johnson, Natasha Republican Yea
Lackey, Tom Republican Yea
Macedo, Alexandra Republican Yea
Sanchez, Kate Republican Yea
Ta, Tri Republican Yea
Tangipa, David J. Republican Yea
Wallis, Greg Republican Yea

Official roll call →

Assembly 3rd Reading AB2172 Gipson By Grayson

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 6000
Republican 9000
Democratic 25000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Allen — Yea
Gonzalez — Yea
Ochoa Bogh — Yea
Pérez — Yea
Rubio — Yea
Weber Pierson — Yea
Archuleta, Bob Democratic Yea
Arreguín, Jesse Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Yea
Cabaldon, Christopher Democratic Yea
Caballero, Anna M. Democratic Yea
Cervantes, Sabrina Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Grayson, Timothy S. Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Richardson, Laura Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Seyarto, Kelly Republican Yea
Strickland, Tony Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

3rd Reading AB2172 Gipson By Grayson

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 30000
Republican 10000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Arreguín, Jesse Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Yea
Cabaldon, Christopher Democratic Yea
Caballero, Anna M. Democratic Yea
Cervantes, Sabrina Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
McNerney, Jerry Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Yea
Pérez, Sasha Renée Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Richardson, Laura Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea
Strickland, Tony Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

AB 2172 Gipson Assembly Third Reading

Passed 73 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Republican 18002
Democratic 54005
Unaffiliated 1000
Total 73007
% of votes cast 91%0%0%9%
How each member voted (80)
Member Party Vote
Ávila Farías — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Ahrens, Patrick Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Not Voting
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Not Voting
Carrillo, Juan Democratic Yea
Connolly, Damon Democratic Yea
Elhawary, Sade Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Garcia, Robert Democratic Not Voting
Gipson, Mike A. Democratic Yea
González, Mark Democratic Yea
Haney, Matt Democratic Yea
Harabedian, John Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Krell, Maggy Democratic Yea
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Yea
Patel, Darshana R. Democratic Yea
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Not Voting
Ransom, Rhodesia Democratic Yea
Rivas, Robert Democratic Yea
Rodriguez, Celeste Democratic Not Voting
Rodriguez, Michelle Democratic Yea
Rogers, Chris Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Schultz, Nick Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Soria, Esmeralda Democratic Yea
Stefani, Catherine Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Yea
Castillo, Leticia Republican Yea
Chen, Phillip Republican Not Voting
Davies, Laurie Republican Yea
DeMaio, Carl Republican Yea
Dixon, Diane Republican Yea
Ellis, Stan Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Gonzalez, Jeff Republican Yea
Hadwick, Heather Republican Yea
Hoover, Josh Republican Yea
Johnson, Natasha Republican Yea
Lackey, Tom Republican Not Voting
Macedo, Alexandra Republican Yea
Patterson, Joe Republican Yea
Sanchez, Kate Republican Yea
Ta, Tri Republican Yea
Tangipa, David J. Republican Yea
Wallis, Greg Republican Yea

Official roll call →

Do pass.

Passed 15 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 11000
Republican 4000
Total 15000
% of votes cast 100%0%0%0%
How each member voted (15)
Member Party Vote
Bauer-Kahan, Rebecca Democratic Yea
Calderon, Lisa Democratic Yea
Caloza, Jessica Democratic Yea
Fong, Mike Democratic Yea
González, Mark Democratic Yea
Krell, Maggy Democratic Yea
Pacheco, Blanca Democratic Yea
Pellerin, Gail Democratic Yea
Sharp-Collins, LaShae Democratic Yea
Solache, Jr., José Luis Democratic Yea
Wicks, Buffy Democratic Yea
Ellis, Stan Republican Yea
Hoover, Josh Republican Yea
Ta, Tri Republican Yea
Tangipa, David J. Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 2172 do?
Existing property tax law authorizes a county board of supervisors to create assessment appeals boards for the county to equalize the valuation of taxable property within the county for purposes of taxation. Existing property tax law requires an assessment appeals board to consist of 3 members or of 5 members acting as a 3-member panel, selected as specified. Existing law also sets forth minimum qualifications for a member of an assessment appeals board. This bill, commencing January 1, 2027, and until January 1, 2034, would authorize the county board of supervisors of a county containing a population of 500,000 or more to alternatively provide by ordinance that any property tax assessment appeals in the county may be heard and decided by a single-member appeals board, the single member of which would be known as an assessment appeals commissioner. The bill would set forth minimum qualifications for the commissioner, as specified. The bill would require the State Board of Equalization to adopt rules and guidelines necessary to ensure consistent hearing procedures, public access, and decisionmaking standards for these commissioners. The bill would prohibit a commissioner from hearing any new appeals after December 31, 2031, but would permit the commissioner to continue to hear and decide appeals received after January 1, 2027, but on or before December 31, 2031, following December 31, 2031. This bill would additionally require, if a county appoints commissioners to hear and decide assessment appeals, the county to provide a process by which the appellant may object to their appeal being heard and decided by an assessment appeals commissioner. The board would require the county, in the case that an appellant does not make that objection, to ensure the appeal is heard by a 3- or 5-member board. This bill would specify that, for purposes of implementing the bill's provisions with respect to other provisions relating to assessment appeals boards, a reference to an assessment appeals board also includes a single-member appeals board, as applicable, and a reference to member means a commissioner with respect to a single-member appeals board. The bill would make related findings and declarations.
Who sponsors AB 2172?
AB 2172 is sponsored by Gipson, Mike A. (Democratic).
What is the current status of AB 2172?
This bill has been sent to the executive. Introduced February 18, 2026. It awaits signature.
Where can I track AB 2172?
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