Assessment Appeals >

The principal function of an appeals board is to determine the full value of property or to determine other matters of property assessment over which the appeals board has jurisdiction. Section 15606, subdivision (c), of the Government Code authorizes that the State Board of Equalization shall “prescribe rules and regulations to govern local boards of equalization when equalizing …” Pursuant to that provision, the State Board promulgated Property Tax Rule 302 which enumerates the functions of an appeals board as follows:

(a) The functions of the board are:

(1) To lower, sustain, or increase upon application, or to increase after giving notice when no application has been filed, individual assessments in order to equalize assessments on the local tax assessment roll,

(2) To determine the full value and, where appealed, the base year value of the property that is the subject of the hearing,

(3) To hear and decide penalty assessments, and to review, equalize, and adjust escaped assessments on that roll except escaped assessments made pursuant to Revenue and Taxation Code section 531.1,

(4) To determine the classification of the property that is the subject of the hearing, including classifications within the general classifications of real property, improvements, and personal property. Such classifications may result in the property so classified being exempt from property taxation.

(5) To determine the allocation of value to property that is the subject of the hearing, and

(6) To exercise the powers specified in sections 1605.5 and 1613 of the Revenue and Taxation Code.

(b) Except as provided in subsection (a)(4), the board has no jurisdiction to grant or deny exemptions or to consider allegations that claims for exemption from property taxes have been improperly denied.

(c) The board acts in a quasi-judicial capacity and renders its decision only on the basis of proper evidence presented at the hearing.

An appeals board is a quasi-judicial body and has some of the characteristics of a court of law as it adjudicates disputes between taxpayers and the assessor, and its decisions are legally binding and enforceable. However, rules of evidence and other matters of procedure are less formal than in a court of law. Nevertheless, due process requires that an appeals board must give each side a reasonable notice of hearing and an opportunity to present its case and to question the other side’s evidence and witnesses.

All hearings are open and public and are conducted in an informal manner except that all testimony shall be taken under oath or affirmation.

In the process of determining the value of property, an appeals board is generally limited to the evidence presented by the assessor and taxpayer. An appeals board may, on its own motion, request the assessor or taxpayer to provide specific evidence and may examine the assessor and taxpayer on evidence they present.

An appeals board’s decision is final and may not be reheard. An appeals board may not reconsider or rehear its own decision on an application unless a court so orders, except as provided in Property Tax Rule 326 (denial of an application for lack of appearance.)

An appeals board has no jurisdiction to grant or deny exemptions, to decide disputes involving tax rates, local governmental budgets, tax bills, tax policy, and has no authority to consider a taxpayer’s ability to pay in making its determination.

Assessment Appeals Manual
State Board of Equalization
September 2000