Assessment Appeals Resources
The following resources provide information and guidance on the Assessment Appeals Survey Topic.
Revenue and Taxation Code
| Section | Title |
|---|---|
| 50-53 | Base Year Values |
| 80-82 | Assessment Appeals |
| 155-169 | Administrative Provisions |
| 441-470 | Information From Taxpayer |
| 480-487 | Change in Ownership Reporting |
| 601-623 | Assessment Roll |
| 1601-1616 | Generally |
| 1620-1630 | Equalization by Assessment Appeals Board |
| 1636-1641.5 | Assessment Hearing Officers |
| 1750 | Findings and Declarations |
| 1752-1752.4 | Establishment and Procedure |
| 5140-5149.5 | Refund Actions by Taxpayers |
Property Tax Rules
The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and County Assessors when assessing in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules which are contained in Title 18 of the California Code of Regulations.
The following Property Tax Rules pertain to assessment appeals.
| Rule | Title |
|---|---|
| 302 | The Board's Function and Jurisdiction |
| 305 | Application |
| 305.1 | Exchange of Information |
| 305.2 | Prehearing Conference |
| 305.3 | Application for Equalization Under Revenue and Taxation Code Section 469 |
| 305.5 | Base Year Value Presumption |
| 306 | Copy of Application, Amendment, and Correction to Assessor |
| 307 | Notice of Hearing |
| 308 | Request for Findings |
| 308.6 | Application for Equalization by Member, Alternative Member, or Hearing Officer |
| 309 | Hearing |
| 312 | Hearings Recorded |
| 313 | Hearing Procedure |
| 321 | Burden of Proof |
| 323 | Postponements and Continuances |
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for County Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.
The following LTAs pertain to procedural issues involving assessment appeals.
| Letter to Assessors | Title |
|---|---|
| 84/33 | Questions and Answers Regarding Supplemental Assessments |
| 84/38 | Assessment Appeals After Audit |
| 94/27 | Appeals Rights of the FDIC |
| 94/41 | Recent Appellate Cases |
| 95/32 | Sea World, Inc. v. County of San Diego (1994) 27 Cal.App.4th 1390 |
| 95/36 | Application of subdivision (c) of Section 1603 of the Revenue and Taxation Code |
| 2001/031 | Decision in Heavenly Valley v. El Dorado County is Now Final |
| 2001/063 | Extension of Time for Accepting Applications for Reduction in Assessment Under Sections 11603 and 1605 of the Revenue and Taxation Code |
| 2002/040 | Legislative Changes Regarding Property Tax Appeals |
| 2007/059 | E-Filing of Assessment Appeals Applications |
| 2008/021 | Clarification of Escape Assessment Procedures Sections 531.8, 534, and 1605 |
| 2010/011 | Property Tax Assessment Appeals Conflict of Interest Changes |
| 2010/018 | Property Tax Rule 312, Hearings Recorded |
| 2010/034 | Steinhart v. County of Los Angeles |
| 2010/053 | Assessment Appeals |
| 2011/051 | Decline in Value Roll Corrections: Floating Homes and Manufactured Homes |
| 2012/005 | Assessment Appeals |
| 2012/049 | California Code of Regulations Title 18, Public Revenues, Property Tax Rule 313, Hearing Procedures, and Property Tax Rule 321, Burden of Proof |
| 2013/039 | Effective Administrative Practices — Assessment Appeals Process |
| 2017/042 | Construction in Progress |
| 2018/012 | Multicounty Assessment Appeals Board |
| 2018/043 | California Code of Regulations Title 18, Public Revenues, Property Tax Rule 301 |
| 2019/051 | California Code of Regulations Title 18, Public Revenues, Property Tax Rules 302, 305, 305.1, 305.2, and 323 |
| 2020/028 | Request for Information Pursuant to Revenue and Taxation Code Section 441 |
| 2020/053 | Assembly Bill 107 — Signed by Governor Assessment Appeals Boards Hearing Decisions |
| 2020/056 | 2020 Property Tax Legislation |
| 2022/007 | Assessment Appeals Boards Remote Hearings During the COVID-19 Pandemic |
Annotated Legal Opinions
Annotated legal opinions are summaries of the conclusions reached in selected legal rulings of California State Board of Equalization counsel.
The following legal opinions pertain to questions involving assessment appeals.
| Annotated Legal Opinion | Title |
|---|---|
| 180.0000 et. seq | Assessment Appeals |
| 190.0000 et. seq | Assessment Appeals Board |