Assessment Appeals Board (AAB)


  • 3rd Monday of each month, unless there are no appeals scheduled
  • Eric Rood Administrative Center
    950 Maidu Avenue
    First Floor
    Nevada City, CA 95959

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.
View Most Recent Agendas and Minutes


  • Gerald Bushore, Chair
  • James Dal Bon, Vice Chair
  • James Rees
  • David Guerland, Alternate
  • Vacant, Alternate

About the Assessment Appeals Board

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.