What should I do if I don't agree with my property's assessed value?
Contact the Assessor's Office first if you disagree with your property assessment. The Assessor's Office is independent of the Assessment Appeals Board (AAB) and will review any information you may have about your property value.
You have the right to appeal the assessed value of your property to the AAB regardless of whether you contact the Assessor's office. Please check the deadlines for when you should file your appeal.
Where is the Assessment Appeals Board (AAB) Clerk located?
The AAB Clerk is located on the First Floor at 400 County Center in Redwood City in the County Executive's Office.
Where can I get an application to appeal the value of my property?
The Appeal Application is available online via https://www.smcgov.org/ceo/assessment-appeals-board or you may email the Clerk of Assessment Appeals board: AAB@smcgov.org to request an application.
Is there a time frame to submit the appeal?
Yes. If you are filing for a regular assessment/decline in value, the application must be postmarked or hand-delivered to the Assessment Appeals Clerk between July 2 and November 30 each year. If you are filing for a supplemental or escape assessment appeal, the deadline for filing is 60 days from the notice date on the Notice of Supplemental or Escape Assessment.
TYPE OF FILING
|Regular Assessments||Filing dates are July 2 through November 30 each year for all real and personal property assessments.|
|Supplemental Assessments||Filing dates are within 60 days of the mailing date printed on the Supplemental notice.|
|Escape Assessments||Filing dates are within 60 days of the mailing date printed on the notice.|
|Calamity Reassessments||Filing dates are within six months after the mailing date of the proposed reassessment notice.|
I received a notice from the Assessor's Office that they are reviewing my property's fair market value to see if I am eligible for a temporary decline in value for the current year. Do I still need to file an appeal?
It is recommended that you file an appeal as the review does not extend or otherwise toll the regular assessment appeals filing period; therefore, if you did not receive notification of the Assessor's decision to your informal review, filing an assessment appeal will preserve your appeal rights.
Is there a fee in filing an appeal?
Yes. There is a $30.00 processing fee for each application.
Will filing an appeal raise my taxes?
The Assessment Appeals Board can increase, decrease, or agree to the roll value based on the evidence presented at the hearing.
What if I need help in filling out my form?
The Assessment Appeals Board Clerk can answer general questions but cannot provide you with specific answers or advise you on your situation. You may refer to below for more information:
How will I know when my hearing date will be?
You will be notified by mail at least 45 days prior to your hearing date.
Where does the hearing take place?
- 400 County Center, Hall of Justice building on the 1st floor in Redwood City.
Can an appointed time be set for my hearing?
No. It is impossible to determine the specific time that each scheduled appeal will be heard due to variations in case complexity. Pre-hearing conferences are scheduled for 9:30 am. You must be present during the roll call.
What happens at the hearing?
The hearing is public. You should bring with you to the hearing seven (7) copies of any documents you intend to present as evidence to support your position and you should be ready to question the Assessor's Office about its evidence as well as answer any questions before the Assessment Appeals Board.
Where can I get information about the rules of the hearing?
The California State Board of Equalization has information about the rules of the hearing.
What happens if I cannot make it to the hearing?
You may notify the Assessment Appeals Board Clerk (650 363-4573) and/or e-mail (AAB@smcgov.org) if there are any time periods in which you are not available either at the time of filing or when you receive your scheduled hearing date; however, the AAB will grant one request per party to postpone the hearing so long as it is made in writing at least 21 days before the scheduled hearing date. Postponements requested less than 21 days before the hearing, and any additional postponements, are subject to AAB approval and may require a waiver of the two-year final determination period as well as a waiver of the 45-day notice requirement.
What if I am late to the hearing?
Notify the Assessment Appeals Board Clerk by telephone (650 363-4573) and/or e-mail (AAB@smcgov.org) if you anticipate being late. The Assessment Appeals Board, in its discretion, may dismiss an appeal if you fail to appear on time.
Can I have an attorney or someone else represent me at the hearing?
Yes. An authorized agent or an attorney can represent you at the hearing. A written authorization must be signed by you and filed with the AAB Clerk. A written authorization is not required when an agent is a California attorney or when a family member (spouse, parents, children, domestic partner) is your representative.
Can I get a transcript of the hearing?
No. However, an audio CD of the proceedings is available for a fee of $1.00 per CD not including any shipping cost. You can request the CD from the Assessment Appeals Board Clerk by e-mail (AAB@smcgov.org); please provide your appeal number and date of the hearing. You may also have a certified court reporter attend the hearing and transcribe the proceedings at your own expense. The Assessment Appeals Board (AAB) does not compensate parties for court reporters. The AAB generally requests that you provide it with a courtesy copy of any such transcripts.
How do I request Written Findings of Fact?
Written Findings of Fact must be requested before the hearing. The Assessment Appeals Application includes a section where you can request written findings. Any Written Findings of Fact requests will be confirmed on the hearing day before your hearing begins. There is a fee for Written Findings of Fact that must be paid (check or cash) to the Assessment Appeals Board Clerk at the end of the hearing.
Can I present more evidence if I lose the appeal?
No. The Assessment Appeal Board's (AAB's) decision is final; however, you may appeal to the State of California Superior Court if you disagree with the AAB's decision.