Administration Office
25 County Center Drive
Suite 200
Oroville, CA 95965
530.552.3300

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.