Assessment Appeals Board

Board of Supervisors
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The Assessment Appeals Board hears appeals from taxpayers on property assessments. This Board is governed by the rules and regulations of the Board of Equalization and Property Tax Laws of the State of California.

These are the general assessment appeal guidelines. Specific questions regarding the assessment appeal process should be directed to the Assessment Appeals clerk at (415) 473-7345, the Assessor's office (415) 473-7215 or by consulting other professionals in the field. You can also email the Assessment Appeals Board directly.

 

How to Appeal

Discuss Your Application with the Assessor's Office

You are urged to discuss the basis of your assessment with the Assessor's staff. If you do not agree as to the taxable value, you may file an "Application for Changed Assessment." You must file a separate Application for Changed Assessment form for each Assessor's Parcel or Property Identification number. You must also file a separate Application for Changed Assessment for each additional tax bill for the Assessor's Parcel or Property Identification number (regular assessment, supplemental assessment(s), roll change(s), escape assessment(s) or calamity reassessment.)

After filing within the deadline you may still attempt to reach agreement with the Assessor anytime up to the date set for the Assessment Appeals Board hearing.

You must also file a separate Application for Changed Assessment form for each additional tax bill for the Assessor's Parcel or Property Identification number (regular assessment, supplemental assessment(s), roll change(s), escape assessment(s) or calamity reassessment.)

Complete an Application

The required form to appeal an assessment can be requested by contacting the Assessment Appeals Board office at (415) 473-7345. Please leave your name, mailing address and telephone number to receive an Application for Changed Assessment form. You may pick up a form by going to the Assessment Appeals Board office located at the Marin County Civic Center, Room 329, San Rafael California. The Assessment Appeals Board office is closed weekends and holidays.

The State Board of Equalization has prepared a pamphlet to assist you in completing the Application for Changed Assessment form. You may download a copy of Publication 30, Residential Property Assessment Appeals, or contact the clerk of the Assessment Appeals Board office for a copy.

The State Board of Equalization has a video online that walks you through the process of preparing and presenting your appeal at the Assessment Appeals Board.

Application Processing Fee

There is a $50 non-refundable processing fee for each Application. Payment can be made by check or money order payable to "County of Marin". We do not accept credit cards. Applications submitted without the processing fee will be returned unprocessed. Applicant will be charged an additional $30 fee by the County should their check be returned because of insufficient funds. Applicant will be required to pay the NSF bank fee.

Return Application by the Deadline

Applications for changed assessments for the regular assessment period must be filed between July 2 and November 30 of each year by 5:00 p.m. Assessment changes made outside of the regular assessment period; i.e., supplemental, roll change, escape, must be filed no later than 60 days after the date of mailing of the tax bill (California Revenue and Taxation Code, Section 1605 (c), and as adopted by the County Board of Supervisors, Resolution 91-204.) APPLICATIONS CANNOT BE ACCEPTED UNLESS FILED ON TIME.

An Application for Changed Assessment which does not state the Applicant's Opinion of Taxable Value (market value) is not valid and cannot be acted upon by the Assessment Appeals Board.

Filing an application for reduced assessment does not relieve the Applicant from the obligation to pay the taxes on the subject property on or before the applicable due date shown on the tax bill. If a reduction is granted, a proportionate refund of taxes paid will be made by the County Finance office.

Based on the evidence, the Assessment Appeals Board can increase as well as decrease an assessment. The decision of the Board upon the application is final; the Board may not reconsider or rehear any application. However, either the Applicant or the Assessor may bring timely action in superior court for review of an adverse decision.

Receiving Notice of Your Hearing Date

After filing an application you will receive a Notice of Hearing and a Hearing Date Confirmation Notice by mail 45 days prior to the hearing. You MUST complete and return the Hearing Date Confirmation Notice by fax, U.S. mail or email at least 21 days before your scheduled hearing.

Consequences of failing to timely return the Hearing Date Confirmation Notice include:

  • If you/your agent fail to complete and return the Hearing Date Confirmation Notice at least 21 days prior to the scheduled hearing, and you/your agent appear at the scheduled hearing, the scope of the hearing will be limited to identifying a new hearing date.
  • If you/your agent fail to complete and return the Hearing Date Confirmation Notice at least 21 days prior to the scheduled hearing, and you/your agent do not appear on the scheduled hearing date, the application will be denied for lack of appearance.

The Applicant and/or the Assessor's one-time request for postponement must be made not later than 21 days before the hearing is scheduled to commence (Property Tax Rule 323).

You should promptly notify the Clerk of the Board in writing when you change your authorization for being represented by an agent:

  • When a new agent has been substituted for a previously authorized agent.
  • When an agent is authorized after your Application for Changed Assessment is filed.
  • If you previously authorized an agent and plan to represent yourself regarding your appeal.

Hearings are open to the public. Feel free to attend hearings of other cases so that you may familiarize yourself with the procedures. You will be given a full opportunity to present your case and to challenge the Assessor's case. The Board will make every effort to see that all relevant evidence is considered.

Hearings are not reported by a stenographic reporter. However, the Applicant at his or her expense may arrange to have the hearing reported by a stenographer. If the Applicant desires the clerk to arrange for a stenographer, then the Applicant must request the clerk to do so in writing at least 10 days prior to the date of the hearing. Payment for the stenographer is the responsibility of the Applicant.

All hearings for the Assessment Appeals Board are audio recorded. An Applicant may at his or her expense request a copy or a transcript of the audio recording of the proceedings. Any such request must be made no later than sixty (60) days following the final decision by the Board. Upon receipt of a request for a copy or a transcript, the clerk shall ascertain the approximate cost of preparing the copy or transcript, and shall require the Applicant to deposit an amount equal to the estimated cost of the preparation of the copy or transcript.

If You Fail to Appear for Your Scheduled Hearing

By failing to appear at a scheduled hearing (which has not been postponed by the Board) your application will be denied for lack of an appearance and you may refile an appeal of the base year value during the next regular filing period in accordance with Revenue and Taxation Code Section 80.