To: Board of Supervisors
From: Clerk of the Board
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
title
Opposition Letter to Senate Bill 1402
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Authorize the Chair to sign the Letter of Opposition: and
2. Authorize the County Administrative Officer to continue advocacy on this bill throughout the remainder of the 2026 legislative session.
Body
STRATEGIC PLAN:
This action supports the following areas of your Board’s Strategic Plan.
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
Senate Bill 1402 has proposed a reduction of the time to hear evidence and make a final determination on Assessment Appeals Applications, from the current two years to just six months. This would create significant operational challenges for counties as well as applicants.
Humboldt County processes rely on the flexibility of the two-year timelines to ensure that a thorough review and fair hearing is conducted. To shorten the timeline would cause operational impacts to both the Clerk of the Board’s Office and the Assessor Office. It would also impact the Assessment Appels Board (AAB) members, as they would have larger volume of appeals and lengthy meetings to meet these deadlines. For these reasons, Humboldt County should oppose SB 1402.
SOURCE OF FUNDING:
General Fund
FINANCIAL IMPACT:
Narrative Explanation of Financial Impact:
SB 1402 would cause a need to increase the Assessment Appeals Budget for board members stipend and travel reimbursement as they would have additional meetings to manage. The added costs are undetermined at this time.
STAFFING IMPACT:
Narrative Explanation of Staffing Impact:
Clerk of the Board and Assessor’s Office staffing would be impacted as the need to hold additional meetings would be required.
OTHER AGENCY INVOLVEMENT:
None
ALTERNATIVES TO STAFF RECOMMENDATIONS:
Board Discretion
ATTACHMENTS:
SB 1402
PREVIOUS ACTION/REFERRAL:
Meeting of: N/A
File No.: N/A