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Assessment Appeals Information

The Board of Supervisors has created Assessment Appeals Boards to sit as the Board of Equalization for the County of Los Angeles. On behalf of the Board of Supervisors, the Assessment Appeals Boards and individual Assessment Hearing Officers conduct hearings on property assessment disputes between taxpayers and the County Assessor in order to establish the assessed value of real and personal property on the County property tax roll. Acting in a judicial capacity, and acting on the basis of relevant evidence submitted at these hearings and on the laws pertaining thereto, it is the Appeals Boards' mission to make fair and impartial decisions regarding these disputes.

 
Assessment Appeals Board Division
The Assessment Appeals Division is responsible for providing staff support to the five assessment appeals boards and over 35 hearing officers. There are four units in the Assessment Appeals Division: (1) Public Interaction Unit, (2) Processing Unit, (3) Scheduling and Final Action Unit, and (4) Board/Hearing Officer Unit. The Division is bound by the laws, rules and regulations governing the assessment appeals process such as the Revenue and Taxation Code, the State Property Tax Rules (which are set forth in the California Code of Regulations), and the local Rules established by the Board of Supervisors.

The Assessment Appeals Division perhaps has more direct contact and impact on the public than any other unit in the Executive Office and provides the following services:

  • Supports five Assessment Appeals Boards and more than twenty Assessment Hearing Officers.
  • Provides assistance and information to taxpayers, ranging from homeowners and small business owners to multi-billion dollar corporations, on their appeal rights; how to properly complete an application; and how to prepare their case for hearing.
  • Clerks the Assessment Appeals Boards and assists the Boards in preparing written findings of fact and conclusions of law on complex appeal cases.
  • Prepares and sends notices of the Boards' decisions and provides any additional information or explanation of those decisions that the taxpayer may require.

Customer Service Center

Kenneth Hahn
Hall of Administration
500 W. Temple St, Ste 383
Los Angeles, CA 90012

Copyright 2014 by County of Los Angeles Board of Supervisors