The purpose of this page is to acquaint you with the process of
appealing your assessment to the Assessment Appeals Board (AAB),
including the statutory requirements for filing an appeal and
presenting a case before the Board. We hope it will help you understand
how the system works and what you can do to make the most use of it.
The first step when questioning your assessed value would be to contact
the Assessor’s office at 225-3600 and request an informal review of
your property. You may wish to file this Request for Review of the property before filing an official Appeals Application.
Appeals Checklist
- Contact the Assessor's Office first. Many times the issue can be resolved without an appeal hearing.
- File the application within the specified time.
- Be sure all questions are answered on the application and it
is properly signed or it may be considered invalid and not be accepted.
- Be sure you or your authorized agent appears at the scheduled hearing.
- Be prepared to present independent evidence to support your opinion.
- Pay your taxes when due, even if you have filed an appeal, to avoid delinquent penalties.
Assessment Appeals Board
Assessment appeals hearings are conducted by a Board composed of
three members of the community, appointed by the Shasta County Board of
Supervisors. The function of the AAB is to determine the taxable value
of property based on evidence presented at the hearing by the Assessor
and the applicant. The AAB acts in a judicial capacity and, therefore,
must render its decision based solely upon facts presented. It may rule
on legal issues involving changes in ownership or new construction and
it has the authority to waive certain assessment penalties such as
those levied for late filed Business Property Statements. It is bound
by the same principles of valuation that are legally applicable to the
Assessor. It has no jurisdiction to grant or deny
exemptions nor may the Board consider the tax liability or your ability
to pay in rendering its decision.
The Application
The assessment appeal application must be filed with the Clerk of
the Board no later than November 30 of each year for assessments on the
regular tax roll. For assessments on the supplemental tax roll, escaped
assessments or other assessments made outside the regular assessment
period, you have 60 days from the date of official notification of the
assessment to file an appeal. The necessary forms are available from
the Clerk of the Board, 1450 Court St., Suite 308B, Redding, CA 96001, (530) 225-5550.
The application must contain your opinion of value of the property.
It must also contain the facts relied upon to support your claim for a
reduction in value. If you are to be represented by an agent other than
an attorney, you must sign the authorization section of the application.
You will be notified in writing by the Clerk of the Board, a minimum
of 45 days before the hearings, of the time and place scheduled for
your appeal. You or your authorized agent must be present at the
hearing or the application will be denied for non-appearance. The Board
may waive your appearance if the facts pertaining to the issue are
fully presented and the request is made in your application.
Your spouse, adult children or parents may appear on your behalf. If
you and the Assessor have stipulated in writing to a value change, your
appearance at the hearing is not required.
Either you or the Assessor can request a continuance to a later
date. This is usually done when the issue of the appeal is being
litigated in court, when you or your authorized agent cannot attend the
hearing or when you and the Assessor are still working to resolve the
issue through an exchange of information. A continuance does not
jeopardize your administrative remedies.
Should you decide prior to the hearing not to pursue your appeal,
you should withdraw your application by submitting a written request to
the Clerk of the Board.
Preparing For Your Hearing
There is a reputable legal presumption that the Assessor has
properly performed his/her duties in the valuation of taxable property.
This presumption imposes upon you the burden of proving that the
property has not been correctly assessed. Consequently, at the start of
the hearing, unless the property is an owner-occupied residence, you
will be required first to present independent evidence in support of
your claim. An exception to this rule involves
owner-occupied single family residences in which the burden of proving
value shifts to the Assessor, who presents their case first.
All testimony is taken under oath. Any evidence relevant to the
property value or legal issue raised is admissible as long as it is
evidence upon which reasonable people rely.
Appeal Of Valuation
In establishing market value for a change in ownership or new
construction, the Appeals Board will typically rely on the use of one
or more of the commonly accepted approaches to value: the Cost
Approach, Market Approach and Income Approach.
The Cost Approach involves the estimation of land value by
comparison of vacant, comparable sites that have sold. To this is added
the replacement cost of the improvements adjusted for value loss due to
depreciation and/or obsolescence. The Cost Approach is considered a
particularly reliable indicator of value in the absence of market
comparables and when the improvements are new or near new. The
replacement cost estimate must include all elements of value
contribution, such as engineering and architect's fees, permits,
construction financing, contractor's profit and overhead and the value
of any owner-contributed labor.
The Income Approach involves the application of one or more
techniques that convert a real or hypothetical net income into an
indicator of value by use of capitalization rates or discount factors
derived from market data. Emphasis is typically given to the Income
Approach when the property under appeal is of a type that is
traditionally marketed on the basis of an anticipated income stream. In
using this approach you should be prepared to justify the income
projection, vacancy and expense allowances and capitalization or
discount technique.
The Market Approach compares sales of properties similar in
character to the subject property to arrive at a value indicator. Given
sufficient sales of comparable properties the Market Approach tends to
be the most reliable indicator of value because it is a reflection of
the actions of buyers and sellers in the market-place.
If the property under appeal was the object of a recent
sale, the law presumes the sales price is market value unless a
preponderance of evidence supports a different value.
Appeal Of Legal Issue
The State laws requiring reappraisal for changes in ownership and
new construction are complex. There are many exclusions to the general
rules. If you are challenging the validity of your assessment on legal
grounds rather than on the basis of valuation, you must be prepared to
support your legal position. A written opinion by the State Board of
Equalization or an attorney specializing in property tax matters would
be persuasive evidence. Even though you may disagree with the
Assessor's interpretation, they can assist you in obtaining the type of
evidence you need to prepare your case.
Findings Of Fact
A written summary of the AAB's decision, called a Findings of Fact,
is usually needed only if you intend to appeal an adverse ruling to the
courts. A request for a Findings of Fact must be made before the
commencement of the hearing and deposit of a fee is required. The
request may be waived at the conclusion of hearing and the fee will be
refunded.
Outcome Of Hearing
Acting on the evidence presented at the hearing, the AAB will
determine the taxable value of the property. The decision may be given
at the conclusion of the hearing or taken under submission, in which
case you will be notified of the decision in writing.
Payment Of Taxes
Despite the fact that you have filed an application for reduction,
you are still obligated to pay your property taxes on the disputed
value when taxes are due. If you are granted a reduction through the
appeals process, you will receive a refund of any taxes overpaid. If
you do not pay your taxes when they become due, you may expose yourself
to late payment penalties and interest.