Assessment Appeals Board (AAB)

Appealing Your Assessed Value

The assessment appeal period is July 2 through November 30 in Nevada County. Appeal rights are included on your value notice and property tax bill. For information on how to file an assessment appeal application with the Assessment Appeals Board, please contact the Clerk of the Board.

AAB Regular Assessment Appeal Application (PDF)


  • 3rd Wednesday of each month, unless there are no appeals scheduled. (July meeting is 1st Monday of the month.)
  • Eric Rood Administrative Center
    950 Maidu Avenue
    First Floor
    Nevada City, CA 95959
  • Fiscal Year 21/22 AAB Calendar

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas and Minutes


  • Gerald Bushore, Chair
  • James Dal Bon, Vice Chair
  • James Rees
  • Vacant, Alternate
  • Vacant, Alternate

About the Assessment Appeals Board

This Board is appointed by the Board of Supervisors as an independent agency, separate from the Assessor's office, and was established to decide disputes between the County Assessor and property owners. Specific qualifications are required per Section 1624 of the Revenue and Taxation Code.


The function of the Appeals Board is to determine the full value of property or to determine other matters of property tax assessment over which the Appeals Board has jurisdiction. The Board acts in a quasi-judicial capacity and renders its decision only on the basis of proper evidence presented at the hearing. The functions of the Board are outlined in Section 1620 et seq. of the Revenue and Taxation Code.