Assessment Appeals

Under the authority of the Article 13 of the Constitution of the State of California, the Board of Supervisors established the Assessment Appeals Board to sit as the Board of Equalization of the Los Angeles County. Acting in a quasi-judicial capacity, the Assessment Appeals Board make fair and impartial decisions to settle the valuation disputes between the taxpayers and the Assessor’s Office and to equalize the County’s property tax roll.

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. 

Click on the following links to learn more about the Assessment Appeals Board:

In May 2022, LA County Assessment Appeals Board implemented a hybrid hearing platform, offering both in-person and virtual appeals hearings. Click on the link below to access and view the live broadcast.