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:

• Application for Changed Assessment (APPEAL FORM - It is requested that this form be signed in blue ink.)
  • Information And Instructions For Application For Changed Assessment
  • Assessment Appeals Filing Dates
  • Preparing For Your Hearing
• Related Forms
  • Multi-Parcel Form (For Contiguous Parcels Only)
  • Agent Authorization
  • Agent Authorization Instructions
  • Extension of Time [R&T Code Section 1604(c)]
    
• Function and Purpose of Assessment Appeals Boards
• Function and Purpose of the Hearing Officer
• Property Assessment Appeals
• Filing an Appeal
• Terminology
• Preparing for a Hearing
• Appointment of Assessment Appeals Board Members