25 County Center Drive
Oroville, CA 95965
Assessment appeals’ hearings are held before a three-member Board, all of which are citizens appointed by the Board of Supervisors. The Board hears the evidence from both the applicant and the Assessor.
The Assessment Appeals Board:
- DOES NOT fix tax rates, levy taxes, or change the tax rate.
- CANNOT reduce your assessment:
- because you cannot pay your taxes, or
- because the assessed value of neighboring properties is lower than your present assessment
- CANNOT grant exemptions or remove penalties for delinquent payments.
- WILL DETERMINE THE BASE YEAR MARKET VALUE OF YOUR PROPERTY:
- WILL ASK:
- Your opinion of full market value and facts or justification for your opinion of value as of: (a) January 1 for personal property, or (b) the date real property is purchased, newly constructed, or changed ownership after March 1, 1975.
- WILL DETERMINE whether transfer of ownership occurred requiring reappraisal for tax purposes if there is any disagreement regarding this issue.
Assessment Appeals Hearing Dates
January 22, 2014
February 19, 2014
March 19, 2014
April 23, 2014
May 21, 2014
October 22, 2014
November 19, 2014
December 17, 2014
Hearing Officer Dates
February 5, 2014
April 9, 2014
October 8, 2014
December 3, 2014