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Assessment Appeals Board (AAB)
If a property owner disagrees with an assessed property value used in determining a tax bill, they may challenge the assessment by filing an appeal with the Assessment Appeals Board. The filing period to appeal 2022/23 regular assessments has closed.
Appealing Your Assessed Value
For information on how to file an assessment appeal application with the Assessment Appeals Board, please contact the Clerk of the Board.
Please note that the filing period to appeal regular assessments is closed. See the "Information and Instructions" section at the end of the application for filing period information for supplemental, escape and calamity assessment appeals.
Click here for a fillable Assessment Appeal Application.Meetings
- 3rd Wednesday of each month, unless otherwise specified or 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 2022/23 AAB Calendar
Agendas & Minutes
Agendas are available prior to the meetings. Minutes are available following approval.
View Most Recent Agendas and Minutes
Members
- Gerald R. Bushore, Chair
- James Rees, Vice Chair
- Steven Hurley, Member
- Ashley Bierwolf, Alternate
- Vacant, Alternate
Interested in serving on the AAB? Apply here.
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. Learn more about board composition, compensation, and qualifications.
Function
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.
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