March 19 Oppose Letter for SB 1402 (Ochoa Bogh) Property taxation: imposition and assessment: appeals

March 19^th, 2026

Senator Ochoa Bogh

1021 O Street, Suite 7220

Sacramento, CA 95814

RE: SB 1402 (Ochoa Bogh) Property taxation: imposition and assessment: appeals – oppose 

Dear Senator Ochoa Bogh,

On behalf of the Marin County Board of Supervisors, I write to respectfully oppose SB 1402. We appreciate the intent behind SB 1402 and recognize the importance of ensuring fairness and accessibility within the property assessment appeals process. However, the bill would create significant operational and fiscal challenges for our County, impairing our ability to effectively administer assessment appeals. These pending appeals also represent a substantial amount of assessed value, placing significant property tax revenue for local governments and schools at risk.

The County of Marin receives ~700 new assessment appeal applications annually and is currently managing a backlog of 1,300+ cases. Much of this backlog stems from increasingly complex commercial property appeals, which require significant staff time for coordination, document management, and post-hearing processing. 

The changes proposed in SB 1402 would further strain limited administrative resources, in particular:

• The existing 45-day noticing requirements mandated by the Board of Equalization already create challenging administrative timelines. Additional requirements under this bill would add logistical challenges for staff responsible for intake, scheduling, noticing, records management, and post-hearing documentation.
• Additionally, SB 1402 would eliminate the $50 application filing fee, removing a modest cost-recovery tool that helps offset administrative expenses. While the fee does not cover the full cost of processing appeals, its elimination would shift additional costs to the County’s general fund without reducing workload.

We would welcome the opportunity to work collaboratively on solutions that improve fairness and accessibility while maintaining administrative feasibility.

Sincerely,

Eric Lucan, President

Marin County Board of Supervisors

CC:       Marin County Board of Supervisors

            Assemblymember Damon Connolly

            Senator Mike McGuire