TO: Board of Supervisors
FROM: Sheryl L. Bratton, County Counsel
REPORT BY: Ryan FitzGerald, Deputy County Counsel III
SUBJECT: Amending Napa County Assessment Appeals Board Local Rules
RECOMMENDATION
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Adopt a Resolution amending the Napa County Assessment Appeals Board (AAB) Local Rules to allow assessees to file Assessment Appeal Applications electronically; to allow the AAB to set its annual calendar before its January meeting; and to clarify the AAB Clerk's discretion to approve or deny requests for remote hearings. (No Fiscal Impact)
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BACKGROUND
In April 2018, the Board of Supervisors adopted Ordinance No. 1428, adding a new Chapter 2.49 to establish an Assessment Appeals Board (AAB), a quasi-judicial meeting body that hears and adjudicates property assessment appeals. The Board also adopted Resolution No. 2018-48, which created the Local Rules to govern the procedures of the AAB, pursuant to Article XIII, section 16 of the California Constitution.
Amendments to the Local Rules are periodically made to address specific functions and efficiencies pertaining to the processing of assessment appeals. Some previous amendments to the Local Rules pertained to allowing remote hearing attendance and the introduction of a process to elect a Chair and Vice Chair.
The County is under contract with Megabyte Systems Solutions to build a web client to accept electronic versions of Assessment Appeal Applications. The web client is expected to be operational in early 2026, but the current Local Rules only allow for hard copy Assessment Appeal Applications.
The proposed amendments include allowing for the electronic signing and submission of Assessment Appeal Applications; the timing of when the AAB adopts its annual meeting calendar, which is made less restrictive so long as the calendar is adopted on or before the AAB's January meeting; and clarifying that the AAB Clerk has discretion to approve or deny requests for remote hearings.
During its December 4, 2025...
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