Assessment Appeals

Unresolved differences between the Assessor and the taxpayer over the assessment of property are handled by the Assessment Appeals Board. They consider all evidence presented by the property owner and the Assessor’s Office at a formal hearing. The Appeals Board then determines the value of the property in question. Appeals of regular assessments must be filed between July 2 and September 15. Appeals of Supplemental or Escape Assessments must be filed within 60 days of the date of “Notice of Supplemental Assessment” or “Notice of Enrollment of Escape Assessment” or the postmark for that notice, whichever is later. All appeal applications must be filed with the Clerk of the Board, Administration Bldg. 5th Floor, 1221 Oak Street, Oakland 94612. These forms may be obtained by calling (510) 272-6352 or visiting www.acgov.org/clerk/assessment.htm.

The California State Board of Equalization, in conjunction with all 58 California Counties, has produced a sequence of videos to assist taxpayers in preparing and presenting their Assessment Appeal. To view each of the video segments, please visit http://www.boe.ca.gov/info/AssessmentVideo/Index.html.

The California State Board of Equalization also publishes a brochure titled “Residential Property Assessment Appeals”, Publication 30, that that can be viewed online or printed at http://www.boe.ca.gov/proptaxes/pdf/pub30.pdf.