About the Assessment Appeals Board
The Assessment Appeals Board (AAB) consists of a three-member panel: David Guerland (Chair), W. Jack Kidder (Vice Chair), and Gerald Bushore. It also consists of two alternate members, Dick Corn and one vacancy.
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. AAB Schedule AAB Agendas AAB Workshop.pdf Preparing for your Hearing Property Tax Publications Your Assessment Appeal Video Local Rules AAB Forms
Preparing for your Hearing
AAB Forms
Applications for Changed Assessment for regular assessments for the 2013/14 tax role year will be accepted beginning July 2, 2013 through Monday, December 2, 2013. All applications that are mailed and date stamped, or delivered to the Clerk of the Board/Board of Supervisors’ office, on or before December 2, will be accepted as filed in a timely manner.
Please be advised that the Clerk of the Board/Board of Supervisors office will be closed Monday, November 25, through Friday, November 29, in observance of the Thanksgiving holiday and furlough days scheduled for County employees. Applications for Changed Assessment will not be available to be picked up or delivered during that period. However, they will be available from the Assessment Appeals Board website to print, complete, and submit by mail during office closure. Reminder, there is a $30 processing fee required to be submitted with your application.
Appeal forms for Regular Assessments are available from July 2 through December 2 and can only be filed during that time period.
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. 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.
State Board of Equalization Frequently Asked Questions--------------------------------------------------------------------------------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.)
