Assessment Appeals Board

Meetings

Overview

Assessment appeals hearings are held before a 3-member board, all of which are citizens appointed by the Board of Supervisors. The Assessment Appeals 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
    • 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 one of the following:
    1. January 1 for personal property
    2. 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