Is the Assessment Appeals Board part of the Assessor’s Office?

No. The Assessment Appeals Board sits as Board of Equalization on behalf of the County Board of Supervisors to conduct impartial hearings on property assessment disputes between taxpayers and the County Assessor. Based on the evidence presented at the hearings, the Board determines the fair marked value on the disputed property. Generally, hearings before the Assessment Appeals Board are held in Room B-4, Kenneth Hahn Hall of Administration, 500 West Temple Street, Los Angeles, CA 90012.