Assessment Appeals Board / Hearing Officers
Under the authority of Article 13 of the Constitution of the State of California, the Board of Supervisors has created five assessment appeals boards to sit as the Board of Equalization of the Los Angeles County. The Board of Supervisors appoints three members to each of the five assessment appeals boards, as well as alternates to perform the function of the local board of equalization.
The Board of Supervisors also established the Hearing Officer Program and authorized the recruitment and appointment of hearing officers to assist with hearings. Primarily, the function of the assessment appeals boards and hearing officers is to hear appeals filed by property owners/ assesses who are seeking reduction in the Assessor's valuation of their property. The boards and hearing officers are expected to consider all evidence presented at the hearing by the taxpayer or their representatives and the Assessor, and on that basis, determined the fair market value of the property under appeal (Hearing Officer's decision is only a recommendation). The boards are required by law to hear and make a final determination on an application within two years of the timely filing of an application, unless the time limit is waived.
TERM OF OFFICE
Assessment Appeals Board Members are appointed by the Board of Supervisors to serve a three-year term of office (or to complete a vacated, unexpired term). No member of the Appeals Board may serve more than two consecutive, three year terms. The Board of Supervisors may, by order, extend the length of service or waive the limit for an individual Board Member.
OATH OF OFFICE
An oath of office must be signed and sworn to by each Board Member and Alternate Board Member, prior to commencement of service. The oath of office form, including instructions for completing and filing, are included with notification from the Executive Officer upon appointment by the Board of Supervisors.
The Assessment Appeals Board conducts hearings Monday through Thursday, as business dictates, in Room B-4, Kenneth Hahn Hall of Administration, 500 West Temple Street, Los Angeles, CA 90012. Work schedules are prepared in advance and the Board Clerk will advise a Board Member or Alternate of the Boards hearing schedule.
Hearings are scheduled to begin at 8:30 a.m. and conclude when all scheduled business has been completed.
ARA AROUSTAMIAN is a licensed California attorney, practicing law since 1986, when he first served with the Los Angeles County Counsel’s office and then a private firm. Since 1992 he has been a partner in his own general practice firm. He specializes in civil litigation, real estate, corporate and construction cases along with probate and personal injury matters. He is a graduate of UCLA, with a Bachelors’ Degree in Political Science. He received a Juris Doctor Degree from Pepperdine University School of Law. In 1995, he was appointed as Commissioner to the Board of Los Angeles County Capital Asset Leasing Corporation, a County owned Corporation. He is a member of several local and national professional and social/cultural organizations and a member of the Board of Directors of an International Charitable Organization.
S. JOE AYVAZI is a real estate broker who has been practicing since 1976. He owns and operates Broadway Realtors, Inc. He has owned several realty offices in Glendale and La Canada-Flintridge. He specializes in commercial real estate. In addition, he owns and operates Broadway Property Management Company.
He is a member of Glendale, San Fernando Valley and Greater Los Angeles Boards of Realtors. In addition, he is a member of the California Association of Realtors and National Association of Realtors. Joe is active in various community organizations, a member of the Chamber of Commerce and the Treasurer of the American Red Cross, Glendale - La Crescent Chapter.
MERCEDES BARBA has been a realtor/broker for over 13 years in the Los Angeles area and is the owner of Casablanca Properties.
LESLIE G. BELLAMY is a real estate broker specializing in real estate sales. He is a past President and Chairman of the Board of the California Association of Real Estate Brokers, Inc. He is active in various community organizations and is on the faculty of the California Community College District as an instructor in real estate.
PAUL L. BENJAMIN is a real estate broker since 1984. He owns and operates Paul Benjamin Realty. He is a member of the Rancho Los Cerritos Board of Realtors. Mr. Benjamin is active in various community organizations, and is a member of the Bellflower Chamber of Commerce.
MALCOLM BENNETT is a licensed real estate broker and licensed contractor. He is the founder and President of International Realty & Investments, Inc. since 1975. He is a State court-appointed receiver for real property in Los Angeles, Orange and Riverside Counties. Malcolm is the President and Founder (1987) of the Minority Apartment Owners Association. He is a member and President (January 2001) of the Los Angeles County Board of Real Estate; member/ director of California Association of Realtors, Apartment Association of Greater Los Angeles, Westside Fair Housing Council, Southwest Los Angeles Board of Realtors, and numerous other similar associations, committees and boards.
HUI-PING “PINKIE” CHEN is a real estate broker since 1983, and has been very active in real estate development and property management in the San Gabriel Valley. At present, she works as an event organizer in charge of the Alhambra/San Gabriel Chinese New Year Parade, among others.
HILDA COHEN is a Real Estate Broker, working in Los Angeles’ Westside, since 1990. She specializes in Residential and Residential Income Properties. In 1998, Hilda was appointed as a Commissioner of the Assessment Appeals Board by Supervisor Zev Yaroslavsky. She has been an active member of the Board since. In 2015, Hilda was reappointed by Supervisor Shiela Kuehl. Hilda is a member of National Association of Realtors; California Association of Realtors; and the Greater Beverly Hills/Los Angeles Association of Realtors; and the Multiple Listing Service.
PHILLIP HAWKINS has been a real estate broker since 1977, which is the same year that he started his first real estate office. In 1982 he started an investment company that created general and limited partnerships for large developments and managed this partnership. He also started his own property management company. This business generated the need to create a construction company and he became a Genera Contractor (B1) licensee. Mr. Hawkins was also a State Assemblyman and was the Chairman of Housing and Community Development Committee. While in Sacramento, he was sat on the budget committee for the State of California.
JAMES C. KIM is an attorney admitted to practice in the State of California since 1995. Mr. Kim is also a licensed real estate broker. He graduated from UCLA with a degree in Political Science, and received his Juris Doctor degree from the University of the Pacific, McGeorge School of Law. Mr. Kim is active in community organizations, and has served as a reserve deputy sheriff with the Los Angeles County Sheriff’s Department since 1989.
ZACHARY SEFF is a real estate mortgage loan broker in the West Los Angeles area. He has served as a public arbitrator with the American Arbitration Association, the New York Stock Exchange and the NASD. He also does mediation for the Los Angeles Superior Court and the State Bar of California.
MAGGIE SOLEIMANI is an attorney admitted to practice in the State of California in 1989. She is also a licensed real estate broker. She is active in many community and philanthropic organizations, and is a big advocate for children with special needs. She is also a published author.
JUSTIN J. KIM is a principal with the firm TMG Realty Advisors. Mr. Kim has over fifteen years of experience in real estate appraisal and real estate consulting. Mr. Kim specializes in appraisals in Los Angeles County. He is currently a member of the Board of Directors for the State Fund Enterprise, Business, Industrial Development Corporation, Korean Health, Education, Information & Research Center, and the Korean-American Chamber of Commerce. Mr. Kim is a senior member of the American Society of Appraisers (ASA). He is also an associate member of the Appraisal Institute, Urban Institute, Institute of Real Estate Management and committee member of USC Athletic Support Group. Mr. Kim is a graduate of the University of Southern California with emphasis in Accounting and Real Estate Finance.
ANITA MARIE LOPEZ
SZU PEI LU-YANG is an attorney and is presently a senior associate at Graves & King LLP, Glendale, CA. She is an alumnus of UCLA, where she received her Bachelors of Arts degrees in Political Science and Business Administration. She received her Juris Doctorate degree from Loyola Law School, where she was a member of the Entertainment Law Review. Mrs. Lu-Yang is also an elected official on the Rowland Water District Board of Directors since 2006 (Board President 2012-2016).
KATE MCWATTERS has worked in the real estate appraisal profession since 1978. She associated with Mason & Mason in 1997 after many years in the banking industry. She has wide experience with a variety of property types, including commercial, industrial, retail, office and residential, both existing and proposed. Appraisal services involve appraisal preparation, consultation, and appraisal review and appraisal department administration. Ms. McWatters prepared property appraisals for eminent domain, assessment districts, estate planning, asset management, loan underwriting, and others. She has provided litigation support for several cases. Ms. McWatters is a licensed real estate broker with the State of California. In 1995 she began working for the Los Angeles County Assessment Appeals Board as a Hearing Officer and in 2006 was appointed as an Alternate Assessment Appeals Board Member. Ms. McWatters is qualified as an expert witness in real estate valuation in Los Angeles and San Bernardino Superior Courts.
VICTOR SAMPSON is a real estate broker and Vice President, Coldwell Banker. He is a past President of the San Fernando Valley North Area Planning Commission for the City of Los Angeles, where he continues to serve as a member of the commission. He also served as a Commissioner for the Los Angeles Police Department Permit Section and as a Commissioner for the City of Los Angeles on business tax permits reform. Mr. Sampson served in the United States Air Force in the early 1960’s and received a Bachelor of Arts at Florida State Christian College. Mr. Sampson currently is the Vice Chair of the San Fernando Boys & Girls Club, Chairman of the Porter Ranch Architecture Review Board and a member of the Los Angeles Bar Association Trust Section.
HENRY B. TAPIA is a real estate broker since 1971. He is a past Director and Treasurer of the Montebello Board of Realtors and a current member of the California Association of Realtors and the National Association as well. Mr. Tapia received a Bachelor of Science degree from Arizona State University. He currently operates three real estate offices.
PAUL WEISMAN is an attorney. He attended Loyola’s Law School Los Angeles, 5-82 and was on the Dean’s List each year of law school. Mr. Weisman is a Tax and Sports Attorney and a Solo Practitioner with this own law practice having an emphasis in estate planning, tax controversy representation, corporate law, sports law and mediation. He is a co-author of BNA Tax Management Portfolio on Federal Tax Collection Procedure 638 2d. He is a former senior attorney for District Counsel, U.S. Department of Treasury, and I.R.S. 9-83 to 12-87. Mr. Weisman is the recipient of the Co-Attorney of the Year Award for the Western Region in General Litigation Matters. He is a member of the Los Angeles County Bar Association, Beverly Hills Bar Association, and San Fernando Valley Bar Association and is a Contract Advisor with National Football League Players Association.
W. ANTHONY WILLOUGHBY is a trial attorney and is presently senior partner at the law firm of Willoughby and Associates, Beverly Hills; CA. Anthony Willoughby is an alumnus of University of Southern California, where he received his bachelors of arts degrees in Political Science and Economics. He received his Juris Doctorate degree from Hastings Law School, where he was published for his research on Corporate Law. Mr. Willoughby is an associate with the Public Law Research Institute and is a member of various associations such as the California Trial Attorneys, Beverly Hills, National American and South Central Bar Associations. Mr. Willoughby chaired the Mayor's Blue Ribbon Committee on Water Rates, which was charged with restructuring the rate structure of the Department of Water and Power; the committee he chaired developed the most innovative water rate structure in the United States. Pursuant thereto the Mayor appointed him to the Board of Commissioners of the Department of Water and Power. In 1992, Mr. Willoughby served on the Finance Committee to elect President Bill Clinton. In 1993, Mr. Willoughby was honored by the NAACP Legal Defense Fund as Civil Rights Advocate of the year. In 1995, Mr. Willoughby co-founded BEACON, a non-profit organization whose goal and mission is the economic development of minority enterprises. In 1998 Mr. Willoughby was elected President of the Ladera Crest Homeowners Association. In 1999 Mr. Willoughby was appointed Chair of the Public Policy Committee of the New Leaders; and was appointed to the Board of the Metropolitan Volunteer Ambulance Training Corps. Mr. Willoughby's firm specializes in the areas of civil rights, real estate, and criminal litigation. In addition, the firm is active in business and economic development.
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Hall of Administration
500 W. Temple St, Ste 383
Los Angeles, CA 90012