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California

Assessment Appeals Board No. 1

 
Sutter County Clerk Recorder Donna M. Johnston
Donna M. Johnston
The Board of Supervisors of each California county serve as the local representative of the California State Board of Equalization and are tasked to ensure the equitable valuation and taxation of property within their county.

The assessed value of property is determined by the Assessor and forms the basis upon which property tax is calculated and collected by the Treasurer-Tax Collector. Initially, when a property owner disagrees with the value established by the Assessor, the property owner or person affected should contact the Assessor's Office to discuss the matter. The Assessor can receive and provide information about the property values, explain the valuation process, and/or reassess the property. If you still disagree with the opinion of value, you can appeal that value assigned by the County to real (land and structures) and/or personal (business fixtures, boats, planes, etc.) property to the Assessment Appeals Board.

The Assessment Appeals Board, which has been appointed by the Board of Supervisors, has experience in the fields of real estate, property appraisal, accounting or law, and is a quasi-judicial body. The Board conducts hearings on property assessment disputes. After consideration of relevant evidence submitted at the hearing by the applicant/owner, or agent representative, and assessor, it is the Board's role to make a fair, impartial decision on whether the Property value should be decreased, increased, or remain the same. If the owner wants to reserve his or her right to go to Superior Court (the next step beyond our Local Board), the owner prior to the commencement of hearing, must request and pay for Findings of Fact, which set forth the reasons for the Board's decision. If the applicant/owner or agent representative is not present at the hearing, the appeal will be denied for lack of appearance. The Assessment Appeals Board is separate and independent from the Assessor's Office.

The Assessment Appeals Board is administered by the Clerk of the Board of Supervisors who processes and oversees the filing, review, and scheduling of appeals. The Appeal Board members and Clerk of the Board are neutral parties that operate independently of the Assessor's Office.

All questions regarding property valuation must be directed to the Assessor's Office. (530) 822-7160

It is important to understand that filing an assessment appeal does not relieve the property owner of their tax obligations. Property taxes which are not paid in a timely manner will be subject to a non-refundable penalty regardless of whether your assessment is subsequently adjusted. If adjusted, your refund will include the amount of overpayment plus interest.

APPEAL TYPE
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DESCRIPTION FILING TIMELINE
REGULAR ASSESSMENT
A regular assessment (also known as a Decline in Value) occurs annually and is reflected as the Assessor's valuation of property on the tax bill.

File this type of appeal if you believe the value as of January 1st of the current year is less than the assessed value on the tax bill.
July 2 to November 30 of each year
SUPPLEMENTAL ASSESSMENT
A Supplemental assessment occurs when property is reassessed due to change in ownership (such as purchase of a new home) or new construction (such as adding a room).

File this type of appeal if you believe the supplemental assessment was initiated in error and/or the assessed value is inaccurate..
Within 60 days of the date on the Notice of Supplemental Assessment
ESCAPE ASSESSMENT
An escape assessment occurs when events taking place in prior years (such as new construction) were not discovered in a timely manner by the Assessor. Upon discovery, the Assessor reassesses the property and issues a Notice of Enrollment of Escape Assessment.

File this type of appeal if you believe the escape assessment was initiated in error and/or the assessed value is inaccurate.
Within 60 days of the date on the Notice of Supplemental Assessment
An Application for Changed Assessment which is postmarked by the US Postal Service on or before the filing deadline date will be considered timely filed.

Remit applications to:
Sutter County Clerk of the Board
1160 Civic Center Blvd. Suite A
Yuba City, CA 95933
GENERAL INFORMATION
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Terminology List of terms for the Assessment Appeals Process.
Representation by an Agent or Attorney Property owners may be represented in the appeal process by an authorized agent or attorney, although this is not a requirement. Applicants who are considering agent representation should carefully investigate and select their agent. Property Tax agents/agencies are required to advertise and represent their service in accordance with State regulations (Business and Professions Code 17537.9). If represented by an agent, a completed Agent Authorization Form, bearing the original signature of the property owner, must be submitted with the appeal form.
Request to Withdraw Assessment Appeal Application Use this form to request that active assessment appeal applications be withdrawn and no hearing will be heard before the Assessment Appeals Board.
Preparing for your Hearing Information to help you prepare for your hearing.
Frequently Asked Questions State Board of Equalization's list of frequently asked assessment appeal questions.
“Your Assessment Appeals Hearing” Video This "must see" video has been produced by the State Board of Equalization and walks you through the process of preparing and presenting your appeal before the Assessment Appeals Board.
Residential Property Assessment Appeals - Publication 30 A guide for California property owners on how to appeal the assessed value of residential properties produced by the State of California.