Differences over the valuation of property between the taxpayer and the Assessor may arise. The taxpayer is encouraged to contact the Assessor's office for an informal review and to provide any information relating to the value of the property.
Where differences over the valuation of property cannot be resolved with the Assessor's Office an Assessment Appeal Application may be filed with the Clerk of the Board. This is an independent board composed of private citizens appointed by the County Board of Supervisors. At a formal hearing, the Assessment Appeals Board considers all information presented by the property owner and the Assessor's Office, and then establishes the value of the property in question.
Want to learn more about the appeals process? A video describing the assessment appeal process, Your Assessment Appeal, is available on the California State Board of Equalization website