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Assessment Appeals Information

 
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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 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.

Assessment Appeals Board Division
The Assessment Appeals Division is responsible for providing staff support to the five assessment appeals boards and over 35 hearing officers. There are four units in the Assessment Appeals Division: (1) Public Interaction Unit, (2) Processing Unit, (3) Scheduling and Final Action Unit, and (4) Board/Hearing Officer Unit. The Division is bound by the laws, rules and regulations governing the assessment appeals process such as the Revenue and Taxation Code, the State Property Tax Rules (which are set forth in the California Code of Regulations), and the local Rules established by the Board of Supervisors.

The Assessment Appeals Division perhaps has more direct contact and impact on the public than any other unit in the Executive Office and provides the following services:

  • Supports five Assessment Appeals Boards and more than twenty Assessment Hearing Officers.
  • Provides assistance and information to taxpayers, ranging from homeowners and small business owners to multi-billion dollar corporations, on their appeal rights; how to properly complete an application; and how to prepare their case for hearing.
  • Clerks the Assessment Appeals Boards and assists the Boards in preparing written findings of fact and conclusions of law on complex appeal cases.
  • Prepares and sends notices of the Boards' decisions and provides any additional information or explanation of those decisions that the taxpayer may require.







Click here to find Hearing Locations.
Click here to file an Assessment Appeal Application online. Select the property tax bill and login to complete and submit the application.
Click here to print and mail the Assessment Appeal Application (PDF).
To request an Assessment Appeal Application via mail, telephone, or in person, contact us at:
Assessment Appeals Board
Kenneth Hahn Hall of Administration
500 W. Temple St., Room B4
Los Angeles, CA 90012
(213) 974-1471; 1(888) 807-2111; (800) 735-2929 (TDD)

Filing Period

Regular Assessments
Filing Period

Regular Assessments

Filing dates are July 2 to November 30*, of each year for all real and personal property assessments.

Supplemental Assessments
Filing Period

Supplemental Assessments

Filing dates are within 60 days of the mailing date printed on the Supplemental notice or tax bill, or the postmark date of the notice or tax bill, whichever is later.

Roll Change/Adjusted and Escape Assessments
Filing Period

Roll Change/Adjusted and Escape Assessments

Filing dates are within 60 days of the mailing date printed on the notice or adjusted/escape assessment tax bill, or the postmark date of the notice or tax bill, whichever is later.

Misfortune & Calamity Reassessments
Filing Period

Misfortune & Calamity Reassessments

Filing dates are within six months after the mailing date of the proposed reassessment notice.


*If the final filing date falls on a Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day shall be deemed to have been filed timely.

Hearing Locations

Board Hearing Location

B-4 Kenneth Hahn Hall of Administration
500 W. Temple Street
Los Angeles, CA 90012
[Get Directions]
Parking:
Music Center
135 N. Grand Ave. (between Temple & 1st)
Fee: $3.50 every 15 minutes; $20 maximum

MEETINGS
The Assessment Appeals Board conducts hearings Monday through Friday, as business dictates, in Room 
B-4, Kenneth Hahn Hall of Administration, 500 West Temple Street, Los Angeles, CA 90012. Work schedules are prepared in advance and the Board Clerk will advise a Board Member or Alternate of the Boards hearing schedule. 

Hearings are scheduled to begin at 8:30 a.m. and conclude when all scheduled business has been completed.

Hearing Officer Locations

Los Angeles
B-4 Kenneth Hahn Hall of Administration
500 W. Temple Street
Los Angeles, CA 90012
[Get Directions]
Parking:
Music Center
135 N. Grand Ave. (between Temple & 1st)
Fee: $3.50 every 15 minutes; $20 maximum

Arcadia Park
Community Room
405 S. Santa Anita Ave.
Arcadia, CA 91006
[Get Directions]
Map
Free Parking
   
 Burton W. Chace Park
Community Room
13650 Mindanao Way
Marina Del Rey, CA 90292
[Get Directions]
Map
Metered Parking
 Newhall
William S. Hart Park
Hart Hall
24151 Newhall Avenue
Newhall, CA 91321
[Get Directions]
Map
Free Parking