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Effective July 2, 2012, a non-refundable filing fee of
$25 for each application shall be charged and must be included at the
time of filing the application for changed assessment. One Application
for Changed Assessment is required for each parcel.
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
All questions regarding property valuation must
be directed to the Assessor's Office. (530) 749-7820
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.
A regular assessment 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.
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)
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.
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:
Clerk/Assessment Appeals Board
Yuba County Government Center
915 Eighth Street, Suite 109
Marysville CA 95901
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.
Clerk of the
Board of Supervisors • 915 8th
Street Suite 109, Marysville, CA 95901 • (530)749-7510 • Fax:
©2009 County of Yuba, CA