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Assessment Appeals Board

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Assessment Appeals Board
Published on: 2/4/2013 12:00 AM

About the Assessment Appeals Board

The Assessment Appeals Board (AAB) consists of a three-member panel: Gerald Bushore (Chair), James Dal Bon, and David Guerland (Vice Chair). It also consists of two alternate members, Dick Corn and James Rees. 

This Board is appointed by the Board of Supervisors as an independent agency, separate from the Assessor's office, and was established to decide disputes between the County Assessor and property owners. Specific qualifications are required per Section 1624 of the Revenue and Taxation Code. The function of the Appeals Board is to determine the full value of property or to determine other matters of property tax assessment over which the Appeals Board has jurisdiction. The Board acts in a quasi-judicial capacity and renders its decision only on the basis of proper evidence presented at the hearing. The functions of the Board are outlined in Section 1620 et seq. of the Revenue and Taxation Code.

AAB Meetings

Unless there are no appeals scheduled, meetings are normally held the third Monday of each month in the Board of Supervisors' Chambers, First Floor, Eric Rood Administrative Center, 950 Maidu Avenue, Nevada City. A 45-day notice to an applicant is provided. For more information, please contact the Clerk of the Board of Supervisors at (530) 265-1480. 

Meeting agendas are posted on bulletin boards 72 hours in advance of the meeting outside the Board office, outside the Board Chambers, and outside the main entrance of the Eric Rood Administrative Center.

Preparing for your Hearing

The information provided below will provide you direction on preparing for your hearing. The Board encourages all parties to provide maps and photos as part of their presentation.

 AAB Forms

 

Appeal forms for Regular Assessments are available from July 2 through November 30 and can only be filed during that time period. As November 30 falls on a Sunday, all applications that are mailed and date stamped or delivered to the Clerk of the Board/Board of Supervisors office on or before December 1, 2014 will be accepted as filed in a timely manner.

Please be aware that the Post Office no longer routinely date stamps mail; you may want to request this service. If an application arrives at the Clerk of the Board’s office without clear proof of mailing date, it will be accepted up to three days after the final filing date of December 1, 2014.

Appeal forms for Supplemental or Escape Assessments are available any time throughout the year and must be filed no later than 60 days after the date on which the assessee was notified. Appeal forms for Calamity assessments are available any time throughout the year and must be filed within 14 days of the mailing of the Assessor's notice of reassessment.

These forms are available from the Clerk of the Board's office, 950 Maidu Avenue, Suite 200, Nevada City, CA 95959, (530) 265-1480 or (888) 785-1480. The appeal form for Regular Assessments can also be obtained on-line between July 2 and November 30 each year, but must be submitted with an original signature to the Board of Supervisors office. A $30 processing fee per application is required. (Pursuant to Government Code Section 68632, you may qualify for a fee waiver. Please contact the Clerk of the Board for further information.) The Assessor's office accepts request for informal reviews beginning in July through November of each year. 

A guide for California property owners on how to appeal the assessed value of residential properties is available through the Board of Equalization web site. You must have Adobe Reader to access. A copy of this pamphlet may also be obtained from the Clerk of the Board's office at 950 Maidu Avenue, Suite 200, Nevada City, CA 95959.

Taxpayers' Bill of Rights HearingsYou are invited to attend the State Board of Equalization's Taxpayers' Bill of Rights public hearings, scheduled on May 22, 2014 and June 24, 2014. The hearings provide an opportunity to address issues identified in their Annual Report, lwhich can be accessed at www.boe.ca.gov/tra/tra.htm.

State Board of Equalization Frequently Asked Questions
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Please note: Documents are provided here as a public service for information only. The County of Nevada is not liable for any omissions or inaccuracies in the on-line versions of these reports and is not liable for any reliance on these documents by the reader. It is recommended that you consult the official documents on file at the Office of the Clerk of the Board. (Website privacy policies and disclaimers are linked at the bottom of every page of this site.) The information provided below will provide you direction on preparing for your hearing. The Board encourages all parties to provide maps and photos as part of their presentation. The Assessment Appeals Board Local Rules are currently being revised and the updated version should be available by the beginning of September 2014.