🏛️ The Key Players

There are two main bodies involved in a property tax appeal:

1. The Assessor’s Office

   • They determine your property’s assessed value each year.
   • They defend that value if you challenge it.
   • They can also reduce it voluntarily if they agree it’s too high — which is why they often suggest an “informal review” before anything becomes official.

2. The Assessment Appeals Board (AAB)

   • This is a neutral, independent board created by state law.
   • It operates under the County Board of Supervisors, not the Assessor.
   • Its members are usually trained citizens — retired appraisers, accountants, or real estate professionals.
   • Their job is to act as a kind of mini-court for property tax disputes, hearing both sides and deciding what’s fair.

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📄 The Formal Appeal Process (Step by Step)

1. You file the BOE-305-AH form

   • This goes to the Clerk of the Assessment Appeals Board, not the Assessor.
   • It must be filed during the county’s annual filing window (usually July 2 – Nov 30).
   • Once filed, it officially protects your right to contest that year’s assessment.

2. The Clerk logs it and notifies the Assessor’s Office

   • The Assessor receives your appeal and must respond.
   • They might contact you to discuss your evidence and see if the issue can be resolved informally.

3. Optional: Informal review or “stipulation”

   • Before any hearing, the Assessor can review your comparables and may agree that your property was overvalued.
   • If you both agree on a new value, you sign a stipulation — a short settlement form.
   • The AAB then typically approves it automatically.

4. If no agreement, you get a hearing date

   • The Clerk schedules a hearing, and you’ll receive a Notice of Hearing.
   • At the hearing, you present your data (sales, photos, appraisals) and the Assessor presents theirs.
   • It’s formal but not intimidating — more like a business meeting than a courtroom.

5. The Appeals Board makes a decision

   • The AAB’s ruling is final for that tax year.
   • The Assessor must follow it and correct your assessment.
   • If you still disagree, your next step would be Superior Court, but that’s rare.

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⚖️ In Simple Terms

• The Assessor is like the prosecutor — they propose the value.
• The Assessment Appeals Board is the judge and jury — neutral and independent.
• The Clerk of the Board is the court clerk — handling your form, schedule, and paperwork.

Once you’ve filed, the Assessor cannot block your appeal, and the Board’s decision overrides theirs.

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💡 How Boards Think

The Assessment Appeals Board isn’t looking for arguments — it’s looking for clarity.

• They rely on data, not emotion.
• They weigh both sides’ evidence — whoever’s analysis of market value is more credible usually wins.
• They appreciate homeowners who are organized: clear comparables, consistent January 1 lien date, and reasonable adjustments.

If you approach your case like that, you’ll speak the Board’s language.