Assessment Appeal Hearing

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Assessment Appeal Hearing

The Board of Supervisors of many counties create Assessment Appeals Boards to sit as the Board of Equalization for the County.

On behalf of the Board of Supervisors, the Assessment Appeals Boards and individual Assessment Hearing Officers conduct hearings on property assessment disputes between taxpayers and the County Assessor in order to establish the assessed value of real and personal property on the County property tax roll.

Acting in a judicial capacity, and acting on the basis of relevant evidence submitted at these hearings and on the laws pertaining thereto, it is the Appeals Boards’ mission to make fair and impartial decisions regarding these disputes.


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