Property Tax Assessment Appeals FAQ

An assessment appeal is a process whereby property owners can appeal their property’s assessed value to an independent citizen’s review board appointed by the Board of Supervisors. This board will review the evidence presented by the Assessor’s Office and the taxpayer, and will then establish the taxable value for the property.

An assessment appeal is the due process a taxpayer may initiate if the assessed value of his or her property cannot be agreed upon with the county assessor. Your county’s appeals board, a quasi-judicial body consisting of impartial persons or a hearing officer, hears evidence from both parties before deciding upon the value of the property in question. The assessment appeal process provides for the ‘equalization,’ or the fairness of the assessment, of a property’s value.

You must file an Application for Changed Assessment, form BOE-305-AH, obtained from the clerk of the board of the county where your property is located. Some counties have this form available on the website of either the clerk of the board or the county assessor, or both. You must use the county application for the appeal to be considered a valid filing. Some counties may charge a fee for filing or processing your application. Please check with the clerk of the board for the county in which your property is located to find out if fees apply.

After hearing all the evidence, an appeals board is required by law to determine the value of your property, which means that they can leave the value the same, decrease the value, or increase the value of your property. An appeals board is not bound by the value presented by you or the county assessor. The appeals board decision is final, and your only recourse would be to appeal their decision to your county’s superior court.

The county appeals board will either advise you of their decision at the conclusion of the hearing, or you will be notified of their decision by mail at a later date. Depending upon the county and their workload and the complexity of your appeal, your notification may take up to several months. The decision of the appeals board is final. A challenge of the board’s decision must be filed in superior court of your county within six months of the decision on your application.

An assessment appeal can be filed on either the supplemental or the regular assessment. When appealing a supplemental assessment, the appeal must be filed within 60 days of the date of mailing printed on the Notice of Supplemental Assessment or the postmark date on the envelope in which the notice was mailed, whichever is later. When appealing an escape assessment, the appeal must be filed within 60 days of the date of mailing printed on the Notice of Enrollment of Escape Assessment or the postmark date on the envelope in which the notice was mailed, whichever is later [see Revenue and Taxation Code, Section 1605(b)(1)]. When appealing the regular assessment, the appeal must be filed between July 2 and September 15 orNovember 30, depending on your county.

If the property owner and the Assessor’s Office reach an agreement on the value of the property, as happens in most cases, and sign a written stipulation, no appearance is necessary. However, if an agreement is not reached with the Assessor’s Office, the property owner or an authorized agent must appear at the hearing or the case will be denied.

You should present information that helps to support your opinion of market values, such as sales information of comparable properties. Contact the Clerk of the Appeals Board for required number of copies, etc.

First, you should contact your county assessor’s office. Many county assessors request that you complete a short informal assessment or appraisal review form providing them with data to support why you believe your property’s value is lower than your assessed value. The county assessor’s staff will then review this information and may concur with the information you have submitted. However, if a difference of opinion of value still exists after reviewing pertinent information, you may appeal the assessed value to the county assessment appeals board.

If you decide to appeal, you must obtain form BOE-305-AH, Application , from the clerk of the board where your property is located. If your clerk of the board does not provide the form on their website, you may call them to send you a form or you may pick it up at their office. Your application must be filed during a specific period with the clerk of the board in order for the application to be valid.

The Proposition 13 Valuerepresents the maximum taxable value for your property.

Since the passage of Proposition 13 in 1978, property is assessed at its fair market value as of the date it is acquired. Your purchase price generally becomes the taxable “base value” as of that date. From that point forward the taxable value of your property is limited to no more than a 2% increase per year.² For example, if you purchase a property which gets assessed at $500,000, the annual taxes would be based on $500,000 the first year, trended to $510,000 ($500,000 x 1.02) the second year, and trended to $520,200 ($510,000 x 1.02) the third year, etc. Also see example below.

In a declining real estate market, the market value of your property may actually be lower than your trended base value. In this case, your property may qualify for a decline-in-value reassessment, temporarily reducing the taxable value to its current market value. Once granted, a decline-in-value reassessment is reviewed annually and may be further reduced, partially restored, or fully restored to its trended base value.

Example A property was purchased for $500,000. During a three-year period, the real estate market declined and recovered. The property owner filed for a decline-in-value reassessment. The following table shows the trended base value of the property, the market value of the property, and the assessed value of the property. Assuming a 2% annual consumer price index (CPI): Trended Base Value Market Value Assessed Value Year 1 $500,000 $500,000 $500,000 Year 2 $510,000 $480,000 $480,000 Year 3 $520,200 $510,000 $510,000 Year 4 $530,604 $550,000 $530,604 In Year 1, the property’s purchase price reflected the market value and was assessed accordingly. In Year 2, the property was granted a temporary decline-in-value to reflect its current market value. In Year 3, the property was partially restored to reflect its rising market value. In Year 4, the property was fully restored to its trended base value (maximum taxable value) even if its market value was now actually higher.

 

Their primary function is to conduct impartial hearings on property assessment disputes between taxpayers and the county assessor. Based on the evidence presented at these hearings, the appeals board determines the fair market value for the disputed property.

Among other things, they can:

• Lower or raise a property’s assessed value
• Remove a penalty assessment imposed by the county assessor
• Reverse a change in ownership or new construction reassessment
• The appeals board has no legal authority to:
• Reduce an assessment because of the increase in value or taxes from prior years
• Grant or deny exemptions
• Reduce your taxes due to your inability to pay your taxes
• Dictate the manner in which tax funds are spent

The county board of supervisors has the authority to adopt rules and procedures that set forth whether or not they will use hearing officers and whether a hearing officer’s decision is a binding or non-binding recommendation. They may also adopt a resolution that the appeals board has the discretion to accept or reject the hearing officer’s recommendation. This means that if either the county assessor or you do not want to accept the hearing officer’s recommendation, you may request in writing, within a specific time frame, a new hearing before the county appeals board. You should check with your clerk of the board to verify what applies to your county.

Your authorized agent may be the name of a corporation or other legal entity. There is no requirement that a specific person’s name be provided

No. The agent authorization block on the application must be signed by the applicant, or if the applicant is a legal entity, an officer or authorized employee of the legal entity may sign this section. The application would be invalid if your agent signed the authorization section.

No. You may submit a separate written statement designating an agent after you have filed your application. However, the information required on an agent authorization is very specific and will not be valid unless it is complete; thus you should contact your clerk of the board for the specific details. Additionally, some counties have a form specifically for naming an agent after the initial filing, the substitution of an agent, or the revocation of an agent.

No. Persons who are the applicant’s spouse, registered domestic partner, parent, child, or co-owners may also file on behalf of the applicant and are not deemed to be agents. The filer need only indicate the relationship with the applicant in the certification section at the end of the application and be able to provide proof of relationship if requested.

Any information provided with the application must also be presented at the hearing in order for it to be considered evidence that the appeals board may hear. However, you should provide you county assessor with information that supports your opinion of the market value for your property. This may result in the county assessor concurring with your evidence, and there would be no need to pursue the appeal. For a residential property, the best supporting documentation is information on sales of comparable properties. Your assessor’s website may offer sales information for properties that have sold within the last two years.

The same information is available from many assessors’ district offices. Many websites offer sales information free of charge. Additionally, a local real estate agent or title agent can also be a valuable source of information. Sales of comparable properties may be any time prior to the date of your value, but those closest in time are the best indicators of value. However, an appeals board may not consider comparable sales that have occurred more than 90 days after the date your value was set by the county assessor. Any relevant evidence may be admitted if it is a customary method in which a property is appraised. You may use the income approach or the replacement cost approach if they are considered the most appropriate method of valuation for your property.

Both the county assessor’s evidence and your evidence may include oral testimony by an assessor’s staff member, you, your agent or attorney, or by an expert witness or other witness. Submission of a formal appraisal or any other written material (for example, a Realtor’s opinion of value or an engineering study) is allowed; however, the county board may require the person who prepared the report or document be present at the hearing to respond to any questions the appeal board members or county assessor may have about the information. Depositions are not admissible and will not be considered by the appeals board.

The only evidence that an appeals board can consider is the evidence that you and the assessor present at your hearing. The board may not consider any information, documents, or correspondence, either verbally or written, that you previously submitted to the assessor, or that the assessor previously presented to you, prior to filing for an appeal, or any information attached to your application unless you also present that evidence at your appeals hearing. The outcome of your hearing will be determined only by the evidence presented at the hearing.

You should be prepared to present evidence to prove that the value you are requesting is correct. The burden of proof lies with the assessor’s office to establish that their opinion of value is correct under the following situations:

• Appeals of a single-family dwelling when it is occupied by the owner as a primary residence
• Non-enrollment of purchase prices (provided a Change in Ownership Statement was timely filed by you)
• Requests by the assessor to enroll a higher assessed value than what is currently on the roll
• Escape assessments, when it is not due to you failure to file a Change in Ownership Statement, a Business Property Statement, or permits for new construction
• Penalty assessments In all other situations, including the appeal of an owner’s vacation or secondary home, the applicant has the burden of proving that the property has not been correctly assessed and must be the first to present the evidence at the hearing.

Yes. You are required to pay your property taxes timely despite any appeal you have pending. Failure to do so will result in financial penalties and interest charges regardless of the outcome of your appeal. If you are granted a reduction, you will receive a refund and interest.

No. You may represent yourself. However, if you have someone other than yourself, spouse, children, parent, or a California-licensed attorney appear for you, you must sign a written authorization prior to the hearing permitting that person to represent you.

In preparation for your hearing, you will need to collect and organize the evidence you plan to present to the hearing officer or appeals board. The evidence must support your opinion of the ‘fair market value’ of the property covered by your application. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of how to prepare for your hearing. At the hearing, you and the county assessor will be given an opportunity to present factual evidence to substantiate your opinions of value. You and the county assessor may question each other regarding the evidence presented.

It will vary from county to county and on their workload. The law allows up to two years for an Application to be resolved. Notice of the hearing date will be mailed to you at least 45 days prior to the date of your hearing. If your Application is not heard within two years, your opinion of value may temporarily become the taxable value of your property by default until the appeals board hears and decides your case. If, after the hearing, increased or escaped taxes are warranted, they will not apply during the time in which the board failed to act. There are some exceptions to this rule, so you should contact your clerk of the board for more details.

Your application will be denied for nonappearance and your appeal will be considered closed if you or your representative missed your hearing date. No further action will be taken on your appeal and a notice of denial will be mailed to you. However, if a local board has adopted procedures to reconsider a denial, you must file a written request with the appeals board for reconsideration within a specified number of days from the date of mailing of the notification of the denial for nonappearance. Such requests are generally granted only if extraordinary circumstances caused you to miss the hearing. Check with the clerk of the board for the period when the request must be filed, typically within 30-60 days, but in any case, not to exceed 60 days.

Yes, unless you, the county assessor, and county legal officer have signed a stipulation agreeing to the new value. A stipulation is a written agreement signed by the county assessor, county legal officer, and you or your agent when the value of your property is agreed upon after the Application for Changed Assessment has been filed, but prior to the hearing. The stipulation sets forth the full value and assessed value of the property and sets forth the facts upon which the reduction in value is premised. Please contact your county assessor for more details on stipulations.

Yes. Regardless of the value of your property, you may request an ‘exchange of information’ with the county assessor. If the assessed value of your property is more than $100,000, the county assessor may request an ‘exchange of information’ from you. Request for an exchange of information must be made at least 30 days prior to the hearing and the requestor must include his/her opinion of value and the data that supports the value. The other party must then respond to the request at least 15 days prior to the hearing with their opinion of value and supporting data.

When an exchange of information occurs, the evidence at the hearing is largely restricted to what information has been exchanged. While the parties may not introduce evidence on matters not previously exchanged, each party may introduce new material relating to the information already received from the other party. If this occurs and the other party wishes, a continuance may be requested at that time.

You may submit your request to the clerk of the board at the time of the filing of the application, or it may be submitted to the county assessor and the clerk of the board at any time 30 days before the scheduled hearing date. Some counties have a specific form to request an exchange of information, while others only require the request be written. Some counties have adopted local rules of notice and procedures related to exchanges of information. You should contact the clerk of the board for more information.

Under most circumstances, you are permitted to withdraw your application at any time prior to the hearing. In some counties, if the county assessor has indicated that evidence supporting a higher value than what is currently shown on the roll will be introduced at the hearing, you may not withdraw your application. It is within the law for an appeals board to decide to continue an appeal, even though the county assessor and you may have agreed to withdraw the appeal. If you decide to withdraw your assessment appeal, you should notify the clerk of the board in writing as soon as possible so more time is not spent on reviewing your application. Most counties do not charge a withdrawal fee; however, please check with your county’s clerk of the board for details.

No, based on the type of appeal you are filing, applications may only be accepted during a specific time period. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of the appeals filing periods.

• Lien Date Appeal / Decline in Value – The filing periods for a lien date appeal (where the value of your property was on the roll on January 1) are from July 2 to September 15, or July 2 to November 30, depending upon the county in which you are located. Please check the filing deadline for the county in which your property is located or contact your clerk of the board.
• Base Year Value / Supplemental and Escape Assessments – If you are appealing the value based on a notice sent to you because your property had a change of ownership or new construction, you must file within 60 days of the mailing of the supplemental assessment notice. If no notice was sent to you, you must file within 60 days of the supplemental tax bill.
• Calamity Reassessment Appeals: If you disagree with the value stated on a reassessment notice sent to you because your property was damaged due to a natural disaster or other calamity, you must file within six months of the mailing of the notice

No. You may revise the opinion of value stated on your application at any time up to or during your appeals hearing without submitting a new application. Additionally, you may present testimony and other evidence at the hearing to support a value that is different from what was stated on the application.

The easiest way is to call the clerk of the board and explain your situation. They may be able to correct the application for you under certain circumstances, or they will explain what you need to do to correct your application.

If your assessment is reduced after your hearing and your application has been designated to also serve as a claim for a refund, the county will automatically process a refund for you. However, if your application has not been designated to serve as a claim for refund and you are successful at the appeals hearing, you will be required to submit a separate ‘claim for refund’ form with the county board of supervisors.

A disadvantage of having your application also serve as a claim for refund is that it may shorten your time to make a decision regarding whether to pursue your claim in superior court when the outcome of your appeal is not in your favor. If the application is also your claim for refund, you must file your claim in superior court within six months of the date of the appeals board’s decision.

If your application is not being designated as claim for refund, you will have six months from the appeals board’s decision to file a claim for refund with the county board of supervisors. Then, you will have six months from the time the board of supervisors denies your claim for refund to file your claim in superior court.

Written findings of facts are a brief summary of your case showing the basis for the appeals board’s decision. They disclose the board’s findings on all material points raised in the application and at the hearing and include a statement of the methods of valuation used in determining the value of the property.

Findings of facts are available only for hearings in front of an appeals board and are not available if a hearing is with a hearing officer. You will need findings of facts if you think you will want to pursue the appeals board’s decision to superior court. Thus you may request them at the onset on the application (question number 7) or they may be requested in writing to the clerk of the board any time prior to the beginning of the hearing, or orally on record just prior to the start of the board hearing.

A fee will be imposed by the county to cover the expense of preparing findings and conclusions. The cost varies from county to county, either on a per application/parcel basis or on an hourly basis, and also may depend upon the type of property being appealed. The estimated fee must be paid prior to the end of the hearing, and any cost for the findings that exceed the initial deposit must be paid before findings are released.

At the end of the hearing, but before the board renders a decision, the requesting party may withdraw the request for findings and any fees paid will be refunded. At that time, the other party may orally or in writing renew the request and pay the cost of the findings preparation.

More detailed information is available in Publication 30, Residential Property Assessment Appeals and in the Assessment Appeals Manual. If you have further questions, you may also call the County-Assessed Properties Division at 1-916-274-3350 or your county clerk of the board.

Visit the Clerk of the Board’s website at http://ocgov.com/gov/cob/ and select ‘Appeal Your Property Value’ to get information on how to file an appeal and prepare for your hearing, forms and instructions and access to the online filing system that provides step-by-step help in completing your appeal application.

It’s not your taxes that are appealable, it’s the Assessor’s enrolled value of your property that you can appeal. If homes in your area of the same size, condition and type have sold for less than the Assessor’s enrolled value of your home, you may have a valid assessment appeal. Be sure to review your annual July notice from the Assessor to see if after the Assessor’s review of your property resulted in a lower enrolled value.

Contact your realtor and have them provide you with comparable sales as close as possible to your property for the “lien date” timeframe. The lien date is January 1 of the year you are appealing. Your evidence (comparable sales) cannot be sales that occur 90 days after the lien date (January 1) but can go back in time. Evidence that is closest to the January 1 lien date will be the most credible evidence.

Type of Assessment and Filing Deadlines are:

Regular Appeals: July 2 to September 15 or November 30* (verifywith your county each taxyear)
Supplemental/Roll Correction Appeals: 60 Days from date of notice*
Escape Appeals: 60 Days from date of notice*
Calamity Appeals: 6 Months from date of calamity reassessment notice*
* If the last day of the filing deadline falls on a weekend or holiday, the filing period will be extended to the next business day at 5:00 p.m.

No, at this time there is no charge to file an assessment appeal.

No.You may file your application and present your evidence at the hearing without an agent or attorney. However, if you have an unusual property or legal issue, you may want to consult an appraiser, tax agent or attorney for guidance.

Weholdworkshopsthroughout the County on how to prepare for your hearing.

Once the Clerk of the Board has reviewed your application to ensure it was filed timely and completely, it will be scheduled on a calendar before an Assessment Appeals Board or Hearing Officer. At that time, you will be asked to present your evidence challenging the Assessor’s enrolled value. The Assessor will also have an opportunity to present evidence supporting his enrolled value. The Assessment Appeals Board or Hearing Officer may announce their decision at the conclusion of your hearing or they may take the matter under submission and you will be notified of their decision by mail.

If you file your appeal at the beginning of the filing period in July vs. at the end of the filing period September 15, you are likely to have your appeal heard within the first eight months beginning in November. However, with the high number of appeals currently being received it will likely take a year or more for your appeal to be scheduled for hearing if you file during the September timeframe. However, under no circumstances will your appeal be heard beyond the two-year statutory timeframe to hear and resolve your appeal. You will receive a hearing notice no later than 45-days prior to your scheduled hearing.

Yes, if you do not appear your application will be denied.

An Appeals Board is a three-member panel. When your hearing is scheduled with an Appeals Board it is a more formal courtroom atmosphere. The hearing will be tape-recorded and there will be a clerk and an appraiser from the Assessor’s office at the hearing along with the Appeals Board.

When your hearing is scheduled with a Hearing Officer it is a more informal setting. A Hearing Officer is a qualified individual who hears residential valuation appeals. An Assessor’s department appraiser also attends this hearing and the hearing is tape-recorded.

Selecting to have your appeal heard before an Appeals Board or a Hearing Officer is a personal choice. Both abide by the same guidelines and make their decisions upon the evidence presented at the hearing. Having your appeal heard before a Hearing Officer is considered an expedient and convenient alternative to the more formal Board proceedings. However, if you wish to have Findings of Fact prepared, you must have your appeal heard before a full Appeal Board.

Yes, you need to print, sign and mail or deliver your completed application to the Clerk of the Board PRIOR TO the deadline for your type of appeal. We cannot process your application unless it is received timely and with your original signature.

No, we need an original signature on the application.

Yes, otherwise a penalty for non-payment of taxes will be imposed which is not appealable to the Assessment Appeals Board. If your property taxes are reduced you will be refunded the amount of overpayment plus interest.

No, but you are encouraged to gather your “Comps” (comparable sales) prior to filing to make an informed decision whether you should file an assessment appeal. If you choose to file an appeal, then bring the information to your hearing as evidence. You should bring 6 copies of your evidence for an Appeal Board hearing and 4 copies for a Hearing Officer.

Under California law, Assessment Appeals Boards and Hearing Officers cannot consider a comparable sale if it occurred more than 90 days after the date of valuation. Forproperty owners appealing their January 1 assessment, youmay onlycollect comparable information from January 1 to March 30 (90 days) in the same year. Any evidence presented from April 3 forward is not admissible and cannot be considered by the Board or Hearing Officer. You may collect evidence prior to January 1 without having to be concerned with a timelimitation, but understand that youmay need to apply appropriate adjustmentsas evidence closer toJanuary 1 isthe most credible.

For Supplemental Assessments, the 90 day rule applies from the date of transfer or the completion of new construction (both dates displayed on the Assessor’s Supplemental Notice) and 90 daysforward.

Usually, three comparable sales of homes in your area of the same size, condition and type are enough as evidence. However, if your property has extraordinary factors that influence its value and/or you don’t feel you can collect adequate information/comparables, then you may consider seeking assistance from a real estate professional such as a real estate agent/broker and/or appraiser.

Your APN is your Assessor’s Parcel Number, often referred to as your Parcel #.

Findings of Fact are a written summary showing the basis for the Appeal Board’s decision prepared by an attorney. Findings of Fact are necessary to challenge an Appeal Board’s decision in Superior Court. They are available only for Assessment Appeal Boards and not Hearing Officers. Findings of Fact must be requested in writing and paid for prior to the start of your hearing.

Once we receive your application and process it, if it all checks out and there are no discrepancies, it will all depend on how many appeals have been filed before yours.Applicationsare heardon first-come- first-serve bases.Since the counties have a backlog ofapplications, most hearings are generallyscheduled approximately 6-12 months, or longer,afterapplicationsarefiled.You will receivea hearing notice 60-70 days prior to your scheduled hearing.

An application for changed assessment (assessment appeal) is your opportunity to challenge the assessed value placed upon your property by the Assessor.

How does assessed value affect my taxes?

The assessed value of property and the tax rate applied to this value equals the amount of tax money each property owner is required to pay. The Assessment Appeals process concerns only the assessed value of your property.

The County Assessor, who is elected by the people, is directed by the California Constitution to assess all taxable property within the County. By law, the assessment of property involves estimating a property’s value and listing that value on the assessment roll.

In preparing the assessment roll, the Assessor Department estimates a property’s full cash value. Appraising is not an exact science, but is an opinion based on consideration of relevant facts.

A valuation notice is mailed to you each July by the Assessor that shows your annual assessment. This notice contains important information about your property, including the value as of January 1, referred to as the “lien date”. Separate notices are mailed for special assessments, referred to as “supplemental”, “revised”, “calamity” or “escape” assessments.

Differences of opinion can and do arise. Property owners have a right to challenge their property assessments by filing an application for changed assessment with the Assessment Appeals Board.

You are also urged to contact the Assessor to verify the circumstances of the assessment. This will assist you in understanding the method used in appraising your property. You may also ask the Assessor for an informal review which may result in an adjustment without requiring further action. Be sure to check with the Assessor for any form or filing deadline that may apply to an informal review.

Determinations of value are made by either a three member Assessment Appeals Board or a Hearing Officer. These individuals are appointed by the Board of Supervisors to serve as the local board of equalization. They must have experience as an appraiser, real estate broker, CPA or attorney. Their role is to determine the value of your property based upon evidence presented by you and the Assessor.

Having your case heard before a hearing officer is considered an expedient and convenient alternative to the formal Board quasi-judicial proceedings. However, if you wish to have Findings prepared, you must have your case heard before a full AAB Board and the appropriate fee.

Applications for “REGULAR APPEALS” (value as of January 1 of the current year) must be filed with the Clerk of the Assessment Appeals Board between July 2 and no later than September 15 each year. If the date for the end of the filing period (September 15) falls on a Saturday or Sunday, then the last date to file will default to the date of the following business working day.

Applications for “SUPPLEMENTAL” assessments must be filed no later than sixty (60) days from the Assessor’s Notice of Supplemental Assessment.

Applications for “ROLL CHANGE” assessments must be filed no later than sixty (60) days from the Assessor’s Notice of Roll Change Assessment.

Applications for “ESCAPE” assessments must be filed no later than sixty (60) days from the Assessor’s Notice of Enrollment of Escape Assessment.

Applications for “CALAMITY” assessments must be filed no later than six (6) months from the Assessor’s Notice of Reassessment Due to Calamity or Misfortune.

Any property owner who disagrees with the assessed value of his/her property may file an appeal. Although not required, a property owner may have an attorney, family member or professional tax agent file on his/her behalf.

Possibly. If you disagree with the assessed value of your property, can support it with evidence, and are not satisfied with the outcome of an informal review with the Assessor, you may wish to file an application.

No. The County does not charge fees for filing or processing assessment appeal applications.

ALL QUESTIONS ON THE APPLICATION MUST BE ANSWERED. Specific instructions are included on the reverse of the application to assist you.

Mail the completed and signed application to the post office box listed on the back of the application.

Yes. Don’t forget to pay your property tax bill to the Tax Collector while awaiting the outcome of your appeal. The assessment of your property is deemed correct until such time as it is changed by the Board. If taxes are not paid in a timely manner, you will be subject to a non-refundable 10% penalty regardless of whether your assessment is subsequently adjusted. If adjusted, your refund will include the amount of overpayment plus interest.

Most appeals heard by an Assessment Appeals Board are scheduled within twelve to eighteen months; Residential appeals heard by a Hearing Officer are scheduled within six-nine months. Revenue and Taxation Code § 1604, however, allows up to two years for an assessment appeal to be decided.

At the hearing, you and the Assessor are given the opportunity to present factual evidence to substantiate your opinions of value. All testimony is presented under oath. You and the Assessor may question each other regarding the evidence presented.

The Board or Hearing Officer will either advise you of their decision at the conclusion of the hearing or you will be notified of their decision by mail at a later date. This decision is final and may only be appealed to Superior Court.