The Role of the Assessment Appeals Board

The AAB can only review individual assessments at the hearing brought to its attention by the Assessment Appeals process and only has the authority to determine the value of the property as it existed either on January 1st (the lien date), on the date of a change in ownership, upon completion of new construction, or on the date of a disaster or calamity. The AAB can lower, raise, or confirm the assessed value, remove a penalty assessment levied by the Assessor, and they can reverse a change in ownership or new construction reassessment. The AAB has no jurisdiction on the following matters:

  • You feel that your taxes should be as low as your neighbors'
  • You cannot pay your tax bills
  • You want the tax rate changed
  • You were assessed penalty charges for paying your taxes late
  • You want a filing extension for your appeal
  • Grant or deny exemptions
  • Extend filing periods
  • Rehear an issue that was already decided

Regardless of your appeal or review status, you must continue paying your taxes; filing an appeal does not waive your obligation to pay your tax bill by the due date. Adjustments will be made after the hearing if the valuation is lowered by the AAB.

Protocol and Schedule for Virtual Assessment Appeal Hearings

Beginning in January 2023 , AAB staff adapted a hybrid schedule offering both in-person and virtual hearings via Zoom, an online teleconferencing platform.  A link to your scheduled Zoom hearing will be provided in the Notice of Hearing. View schedule and more information here »

The Assessment Appeals Board (AAB) was established to resolve property valuation disputes between the taxpayers and the Assessor's Office. The AAB consists of three impartial commissioners who act on behalf of the Board of Supervisors and is independent from both the Assessor's and Tax Collector's Offices. The AAB acts in a quasi-judicial capacity and hears evidence from both parties before rendering their decision as to the value of the property. Their decision is final and may not be reheard by the board unless ordered by the court.

The AAB does not have the ability to grant or deny exemptions, to decide disputes involving tax rates, local governmental budgets, tax bills, tax policy, and has no authority to consider the taxpayer's ability to pay their taxes.

If you disagree with the assessed value of your property, you may initiate an assessment appeal. The filing deadline schedule for regular assessments is from July 2 through November 30, 2023. Please note that the filing deadline for supplemental and escape assessments is 60 days from the date on the Supplemental or Escape Notice.

Assessment Appeals Board Members

Donald McVey, Commissioner, Chair

Clinton E. Freeman, Vice-Chair

Joan Chipser, Alternate

Geoffrey Wiggs, Alternate

Heather Srimal, Alternate


Hearing Location

Board of Supervisors' Chambers
Hall of Justice
400 County Center, 1st Floor
Redwood City, CA 94063
(650) 363-4573

Additional Information

You may find the videos or Publication 30 below, prepared by the Board of Equalization, and an overview of hearing to be helpful in understanding the different types of filings. For more information: