---
type: "Bill"
title: "Property taxes: equalization: multicounty assessment appeals boards."
description: "The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20172018"
identifier: "SB 447"
citation: "California SB 447 (20172018)"
classification: ["bill"]
subjects: ["Property taxes: equalization: multicounty assessment appeals boards."]
status: "enacted"
primary_sponsors: ["Nielsen"]
version_count: 6
action_count: 22
vote_count: 5
first_action: "2017-02-15"
last_action: "2017-07-24"
source: "openstates"
source_identifier: "ocd-bill/d02826a2-3e04-49ed-89d4-a2c053e276ee"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB447"
source_hash: "e21fe2807d7df2c88c5716ae54e66eba6cdab79257fced579911c2a741d1af3e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California SB 447 (20172018) — Property taxes: equalization: multicounty assessment appeals boards.

The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/15/17 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB447&version=20170SB44799INT)
2. **04/18/17 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB447&version=20170SB44798AMD)
3. **06/29/17 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB447&version=20170SB44797AMD)
4. **07/24/17 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB447&version=20170SB44795CHP)
5. **SB447** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB447)
6. **07/11/17 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180SB447&version=20170SB44796ENR)

## Votes

- SB 447 Nielsen Senate Third Reading By BIGELOW — **76–0** (pass) · lower
- Do pass as amended. — **9–0** (pass) · lower
- Unfinished Business SB447 Nielsen et al. Concurrence — **38–0** (pass) · upper
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **7–0** (pass) · upper
- 3rd Reading SB447 Nielsen et al. — **37–0** (pass) · upper

## Sponsors

- Nielsen — primary (person)
- Berryhill — coauthor (person)
- Bigelow — coauthor (person)
- Dahle — coauthor (person)
- Gaines — coauthor (person)
- Gallagher — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-15** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2017-02-16** From printer. May be acted upon on or after March 18.
- **2017-02-23** Referred to Com. on GOV. & F. `referral-committee`
- **2017-03-08** Set for hearing April 5.
- **2017-04-17** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 623.) (April 5). `committee-passage-favorable, committee-passage, amendment-passage`
- **2017-04-18** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-2, referral-committee, reading-1`
- **2017-04-19** Withdrawn from committee.
- **2017-04-19** Ordered to second reading.
- **2017-04-20** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2017-04-20** Published April 18 at 9 p.m.
- **2017-04-24** Read third time. Passed. (Ayes 37. Noes 0. Page 803.) Ordered to the Assembly. `reading-3, passage, reading-1`
- **2017-04-24** In Assembly. Read first time. Held at Desk. `reading-1`
- **2017-05-22** Referred to Com. on REV. & TAX. `referral-committee`
- **2017-06-28** From committee: Do pass as amended. (Ayes 9. Noes 0.) (June 19). `committee-passage-favorable, committee-passage, amendment-passage`
- **2017-06-29** Read second time and amended. Ordered to second reading. `reading-1, amendment-passage, reading-2`
- **2017-07-03** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2017-07-06** Read third time. Passed. (Ayes 76. Noes 0. Page 2472.) Ordered to the Senate. `reading-3, passage, reading-1`
- **2017-07-06** In Senate. Concurrence in Assembly amendments pending.
- **2017-07-10** Assembly amendments concurred in. (Ayes 38. Noes 0. Page 1933.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
- **2017-07-13** Enrolled and presented to the Governor at 10 a.m.
- **2017-07-24** Approved by the Governor. `executive-signature`
- **2017-07-24** Chaptered by Secretary of State. Chapter 132, Statutes of 2017.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d02826a2-3e04-49ed-89d4-a2c053e276ee`. Confidence: reported (aggregated from official California legislature records).