Assessment Appeals Information

The Board of Supervisors has created Assessment Appeals Boards to sit as the Board of Equalization for the County of Los Angeles. On behalf of the Board of Supervisors, the Assessment Appeals Boards and individual Assessment Hearing Officers conduct hearings on property assessment disputes between taxpayers and the County Assessor in order to establish the assessed value of real and personal property on the County property tax roll. Acting in a quasi-judicial capacity, and acting on the basis of relevant evidence submitted at these hearings and on the laws pertaining thereto, it is the Appeals Boards' mission to make fair and impartial decisions regarding these disputes.

The Assessment Appeals Division is responsible for providing administrative support to the Assessment Appeals Board Members and Hearing Officers. The Division is bound by the laws, rules and regulations governing the assessment appeals process, such as the California Revenue and Taxation Code, California Property Tax Rules (set forth in the California Code of Regulations), and the local Assessment Appeals Rules established by the Board of Supervisors.

For more information on the assessment appeals process, please visit our Resource Page to view our video library.

On August 31, 2021, the Board of Supervisors approved an amendment to LA County Code Title 2 establishing a $46 non-refundable filing fee for assessment appeal applications. Effective October 1, 2021, the fee must be paid when submitting an application. Please click here to read more.

If paying the fee would cause undue financial hardship, you may request a fee waiver. Waiver forms must be submitted online, in the mail, or in-person along with your application. Hardcopy versions are available here or from Room B4 at the Kenneth Hahn Hall of Administration.