The Assessment Appeals Board conducts hearings on property assessment disputes. Acting on the basis of relevent evidence submitted at the hearing, it is their role to make a fair, impartial decision on all property assessment disputes appealed between taxpayers and the Assessor. The Assessment Appeals Board is separate and independent from the Assessor's Office.
The Assessment Appeals Board is a quasi-judicial body composed of five members (three serve at each hearing) appointed by the Board of Supervisors. The Board members have professional experience in the fields of real estate, property appraisal, accounting, law, or similar areas. Property owners in the County of Calaveras may file an Assessment Appeal Application with the Clerk of the Board of Supervisors.
The Assessment Appeals Board handles differences over valuation of property that cannot be resolved by discussion with the Assessor's Office. They consider all evidence presented by the property owner and the Assessor's Office at a formal hearing. The Appeals Board then establishes the value of the property in question.
- Appeals on regular assessments must be filed between July and November for secured and unsecured property.
- Appeals on supplemental assessments must be filed no later than 60 days after the date of mailing printed on the tax bill or the postmark, whichever is later.
The property taxes you pay are primarily based on your property's assessed value as determined by the County Assessor. If you disagree with the value established by the Assessor, you can appeal that value to the Assessment Appeals Board.
To avoid penalties, you should pay your taxes when they are due and if the Board rules in your favor, you will receive a refund.
Please note: Prior to filing your appeal, 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 Assessment Appeal Application. After filing within the deadline, you may still attempt to reach an agreement with the Assessor anytime up to the date set for the hearing.
Email the Assessment Appeals Board Clerk