Board Members and Hearing Officers
- Assessment Appeals
- Board Members and Hearing Officers
Assessment Appeals Board / Hearing Officers
Under the authority of Article 13 of the Constitution of the State of California, the Board of Supervisors has created five assessment appeals boards to sit as the Board of Equalization of the Los Angeles County. The Board of Supervisors appoints three members to each of the five assessment appeals boards, as well as alternates to perform the function of the local board of equalization.
The Board of Supervisors also established the Hearing Officer Program and authorized the recruitment and appointment of hearing officers to assist with hearings. Primarily, the function of the assessment appeals boards and hearing officers is to hear appeals filed by property owners/ assesses who are seeking reduction in the Assessor's valuation of their property. The boards and hearing officers are expected to consider all evidence presented at the hearing by the taxpayer or their representatives and the Assessor, and on that basis, determined the fair market value of the property under appeal (Hearing Officer's decision is only a recommendation). The boards are required by law to hear and make a final determination on an application within two years of the timely filing of an application, unless the time limit is waived.
Click on the following links to learn more about the Assessment Appeals Board:
Understanding the Assessment Appeals Process
What is the Assessment Appeals Board?
Faster Scheduling of Your Appeal: Assessment Appeals Hearing Officer Program
Types of Property Tax Bills You Can File An Appeal
Assessment Appeal Filing Period
For more information on the assessment appeals process, please visit our Resource Page to view our video library.
Preparing for Your Assessment Appeal
'Your Assessment Appeal' Video
Publication 30, Residential Property Assessment Appeals
Assessment Appeals Board Rules
How to Prepare for your Assessment Appeals Hearing
Como Repararse Para Su Audiencia de Apelación de Evaluación (En Español)
Term Of Office
Assessment Appeals Board Members are appointed by the Board of Supervisors to serve a three-year term of office (or to complete a vacated, unexpired term). No member of the Appeals Board may serve more than two consecutive, three year terms. The Board of Supervisors may, by order, extend the length of service or waive the limit for an individual Board Member.
Oath Of Office
An oath of office must be signed and sworn to by each Board Member and Alternate Board Member, prior to commencement of service. The oath of office form, including instructions for completing and filing, are included with notification from the Executive Officer upon appointment by the Board of Supervisors.
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.
SANDRA J. ANDERSON is a sole practitioner in her own law firm where she specializes in probate and trust law; estate planning; and elder and dependency law. Ms. Anderson’s professional experience includes the Director of Governmental and Community Relations and Deputy Director for Juvenile and Emergency Programs for the Los Angeles County Department of Health Services; and Assistant Division Chief and Chief Analyst at the Los Angeles County Chief Administrative Office. Upon retirement from the County of Los Angeles, Ms. Anderson was elected twice by retired County employees to serve on the Los Angeles County Board of Investment. Ms. Anderson received a B.A. degree in Political Science, University of California, Berkeley; an M.A. in Political Science, Atlanta University; a Master of Social Welfare, University of California, Los Angeles; and a J.D. degree from Whittier College. Additionally, she is a member of the California Bar Association, the Los Angeles County Bar Association and the Beverly Hills Bar Association. Other professional memberships include the Black Women Lawyers and Women Lawyers Associations.
MERCEDES BARBA has been a realtor/broker for over 13 years in the Los Angeles area and is the owner of Casablanca Properties.
HILDA COHEN is a Real Estate Broker, working in Los Angeles’ Westside, since 1990. She specializes in Residential and Residential Income Properties. In 1998, Hilda was appointed as a Commissioner of the Assessment Appeals Board by Supervisor Zev Yaroslavsky. She has been an active member of the Board since. In 2015, Hilda was reappointed by Supervisor Shiela Kuehl. Hilda is a member of National Association of Realtors; California Association of Realtors; and the Greater Beverly Hills/Los Angeles Association of Realtors; and the Multiple Listing Service.
ANITA MARIE LOPEZ
KATE MCWATTERS has worked in the real estate appraisal profession since 1978. She associated with Mason & Mason in 1997 after many years in the banking industry. She has wide experience with a variety of property types, including commercial, industrial, retail, office and residential, both existing and proposed. Appraisal services involve appraisal preparation, consultation, and appraisal review and appraisal department administration. Ms. McWatters prepared property appraisals for eminent domain, assessment districts, estate planning, asset management, loan underwriting, and others. She has provided litigation support for several cases. Ms. McWatters is a licensed real estate broker with the State of California. In 1995 she began working for the Los Angeles County Assessment Appeals Board as a Hearing Officer and in 2006 was appointed as an Alternate Assessment Appeals Board Member. Ms. McWatters is qualified as an expert witness in real estate valuation in Los Angeles and San Bernardino Superior Courts.
ANTHONY MENESES is a licensed real estate broker and loan originator with over 19 years of experience. He possesses a Bachelor’s degree in Business and has an independent Escrow company licensed by the Department of Financial Protection and Innovation. Mr. Meneses is a member of the National Association of Realtors, California Association of Realtors, Citrus Valley Association of Realtors, Escrow Institute of California, and National Association of Hispanic Real Estate Professionals.
ARMANDO V. MORENO, ESQ. served as a Los Angeles County Superior Court Commissioner for nineteen years and presided over thousands of cases ranging from civil, criminal and juvenile which consisted of several cases that were resolved by mediation. Mr. Moreno served as a trial attorney for twenty years involving hundreds of mediations and trials of civil cases, both unlimited and limited. He was appointed for a period of years as an arbitrator in numerous civil cases by the East Los Angeles Court. In 1998, Mr. Moreno was awarded “Outstanding Jurist” by the Los Angeles County Juvenile Courts Bar Association. Mr. Moreno presently sit as a Commissioner on the Los Angeles County Assessment Appeals Board hearing real property tax and ad valorem tax disputes; deciding matters that usually involve millions of dollars and writing Findings of Fact and Conclusions of Law. He also sits as a Board member on the Oversight Board of the Successor Agency for the City of Pico Rivera to supervise the dissolution of the Pico Rivera Community Redevelopment Agency. Mr. Moreno has previously worked as a licensed Real Estate Broker and Developer. He continues to be retained by attorneys in civil matters to draft legal briefs or Law and Motion Applications or Responses. He is also fluent in Spanish.
ZACHARY SEFF is a real estate mortgage loan broker in the West Los Angeles area. He has served as a public arbitrator with the American Arbitration Association, the New York Stock Exchange and the NASD. He also does mediation for the Los Angeles Superior Court and the State Bar of California.
MAGGIE SOLEIMANI is an attorney admitted to practice in the State of California in 1989. She is also a licensed real estate broker. She is active in many community and philanthropic organizations, and is a big advocate for children with special needs. She is also a published author.
GERALDINE WONG-KLEINPELL (aka Geri Kleinpell) started her career in banking and was a Vice President in charge of compliance and supervising the Bank’s branch offices throughout the State of California. She has been in the real estate business since 1993 and has been a Broker for over 20 years. Ms. Kleinpell is currently the Owner/Broker of a national franchise and still lists and sells real estate on a referral basis. She is a member of the National Association of Realtors, California Association of Realtors and the Pacific West Association of Realtors. She is active in the community and sits on the Board of many community and non-profit organizations.
MASON YOST, ESQ.
RUTH A. HAYLES is a licensed Real Estate Broker and CEO of RAH Realty & Investments, Inc. She has over 30 years’ experience in real estate specializing in residential, investment property sales and property management. Prior to forming her own firm, she was the General Manager and Broker Associate at International Realty & Investments for Malcolm Bennett, Broker. Ms. Hayles is a Director, California Association of REALTORS® (CAR) and was recently appointed on the 2023 Executive Committee. She was the past president of Rancho Southeast Association of REALTORS®; past president of Southwest Los Angeles Association of REALTORS®; member, California Association of Real Estate Brokers; and served on several committees of the National Association of REALTORS®. She serves on several CAR committees, and in 2022 served as Vice Chair of Fair Housing Diversity. Ms. Hayles is a CAR Key Contact for two California State Assembly Members and one California State Senator. Prior to becoming a licensed Real Estate Broker, she was a Senior Technical Editor for the Aerospace Corporation in El Segundo, CA for several years. She has a BA degree in English and a minor in Journalism from Pittsburg State University in Pittsburg, Kansas. In 2021, she was appointed as Commissioner of the Assessment Appeals Board by Supervisor Holly Mitchell.
ANDREW OWENS is currently a licensed attorney in California. After passing the bar in 1979 and thereafter into the early 1980’s, he practiced family law and handled a number of Court appointed juvenile delinquency cases. In 1982, the County Counsel’s Office asked Mr. Owens to handle some dependency cases as a contract attorney. He did that until 1988 when he applied for and was hired as a Deputy County Counsel. During his employment in County Counsel, Mr. Owens advised County entities, handled civil litigation, and supervised other attorneys and support staff until his retirement in 2011 as the Assistant County Counsel in charge of the Social Services Division, while providing legal representation to several County Departments, Boards and Commissions. Before becoming an attorney, Mr. Owens was a Captain on the Los Angeles City Fire Department. Moreover, he has a real estate broker’s license. After leaving the County Counsel’s Office, Mr. Owens managed his family’s wood flooring company for a couple of years.
CORI SAMPSON spent six years as a 911 Operator for the Los Angeles Police Department. She also worked for ten years as an appraiser/marketing advisor at Coldwell Banker Real Estate. Ms. Sampson also worked for six years as an advisor to Health Advocates working with the US Social Security agency. Ms Sampson has been active with the San Fernando Boys & Girls Club, Children at Risk, LAPD PALS, and Don Ricardo’s Feed the Homeless Program.
DETRA JONES has worked in the real estate industry for 15 years and as a licensed broker for 7 years specializing in the short sale market within the 15 years of her real estate business in the Los Angeles City and County areas, along with brokering an office in the Bay Area. In addition, Ms. Jones owns her own business Detra Jones & Associates. Prior to becoming a real estate broker, she worked as a Title Sales Executive for Gateway Title and has been a franchise owner at Cal State Long Beach University. Ms. Jones enjoys working in her community, staying involved, and has served as a Board of Directors for the Weingart YMCA. Moreover, she has collaborated with Brotherhood Crusade and Obama Middle School as a Mentor to Young Girls with her program A Company of Women.
EMILY SHAPPELL EDELMAN has been an attorney since 1976 and a certified family law specialist focusing on property issues. Ms. Edelman was president of the American Academy of Matrimonial Lawyers Southern California Chapter and president of the Beverly Hills Bar Association.
GIL LEGASPI grew up in Los Angeles and attended Cal State Northridge as well as being a proud graduate of the USC Ross Minority Program in Real Estate. He is a commercial real estate broker by trade and an entrepreneur by heart. For 22 years, Mr. Legaspi has represented investors in the acquisition, management, and development of commercial investment properties. He takes great pride in providing his clients with the tools, expertise, and experience for building long-term wealth through real estate investing. In addition, Mr. Legaspi understands real estate is not an isolated profession and is inherently connected to all facets of the real estate community. He proudly sits as a board commissioner for the LA County Tax Assessment Appeals board, Legal Affairs Board with the Downey Association of Realtors, Ambassador to the Downey Chamber of Commerce, and is a member of the Downey Rotary Club. He lives in Downey with his wife and three children, and loves anything to do with being outdoors.
CAROLE GILLIE is a Certified Residential Specialist (CRS) and a Certified Negotiation Expert (CNE). She is also real estate broker working in real estate in Los Angeles for over 35 years, specializing in the Westside, Leimert Park, Baldwin Hills to the Hollywood Hills, inclusive of Beverly Hills and East to Los Feliz. She has a degree in International Relations, and graduate studies in law. She served as a Mediator for the Superior Court of Los Angeles for more that 15 years, specializing in real estate transactions and continues her mediation practice in real estate. She is also Associate Manager for one of the largest real estate companies in the country, where she is Director of Trusts and Probates. Ms. Gillie has years of experience as a foreclosure specialist where she prepared property valuations (broker price opinions) for major banks, marketed and sold foreclosed properties. She serves as Chairperson of the Multiple Listing Service Compliance Committee for CLAW (Combined Los Angeles Westside) for the Beverly Hills Greater Los Angeles Association of Realtors, where she is a member. She is also a member of several community groups, including The Wilshire Ebell, the Wilfandel Club, founded by the wife of Architect Paul Williams, and the Center Theatre Group Affiliates at the Music Center. She is fluent in Spanish, speaks some Chinese as well as other languages.
JOHN REY is a Real Estate Broker and licensed General Contractor. He holds a CPM Designation from the Institute of Real Estate Management, and has been active in Real Estate and Property Management since 1985.
LEONORA GORELIK is a sole practitioner with a practice focusing on consumer bankruptcy and estate planning. Ms. Gorelik received her B.S. degree from University of California, San Diego and her J.D. degree from Loyola Law School, Los Angeles. Ms. Gorelik also completed her Ll.M. in Taxation at Loyola Law School, Los Angeles. She resides in Encino with her husband and their son, Asher.
MARIE MCDONALD is a Real Estate Broker, working in Los Angeles County and licensed in her field since 1986. Her company, Marie McDonald Realty represents both buyers and sellers of residential and commercial properties. She is a past Board Member of the Pasadena Association of Realtors and has been on the California Association of Realtors Arbitration committee. In 2009, Ms. McDonald began working for the Los Angeles County Assessment Appeals Board as a Hearing Officer. She is active in her volunteer associations and an advocate for children. She is a past President of the Boys Republic Pasadena Auxiliary from 2019-2022 and served as a Board Member of the Boys Republic during that time.
MICHELLE S. ROFEH-LENSKY is a licensed CA attorney and founding partner of the Lensky Law Firm. Ms. Rofeh-Lensky graduated from University of Wisconsin-Madison in 2003 with a B.A. in Sociology. She later attended Southwestern University School of Law in Los Angeles where earned her J.D. and externed for the Land Use Department for the City Attorney's Office. Since being admitted to the CA bar in 2007, she has practiced bankruptcy law and civil litigation in areas including real estate, business, employment, and personal injury. Ms. Rofeh-Lensky is also currently sitting as a commissioner on the Consumer Affairs Advisory Commission.
NELSON LEE was appointed as an Assessment Appeals Board since Oct. 2021. Prior to his appointment, Mr. Lee was an Assessment Hearing Officer since Oct. 2008. He actively engaged in the real estate appraisal profession and valuation consultant services since 1989 in the State of California. Mr. Lee has extensive experience in appraising multi-million single residentials, multi-units, commercial properties, and new Condo PUDS projects in Los Angeles, Orange, San Bernardino, Riverside, and Ventura Counties.
TROY PETERS has been a realtor/broker and license Certified General Appraiser for over 20 years in the Los Angeles area and is the owner of The Troy Group.
CARL C. SCHIFF is an attorney licensed to practice in the State of California since 1975, with all but 2 years in solo private practice. Mr. Schiff has handled cases in the areas of private criminal defense, family law, and civil litigation including real estate and construction law. Mr. Schiff is also a licensed Real Estate Broker since 1989. He graduated with his Bachelor’s degree from California State University at Northridge, after which he earned his Juris Doctorate degree from LaVerne College of Law (formerly San Fernando Valley College of Law), where Mr. Schiff was on Law Review. Mr. Schiff is also licensed to practice law in the United States Central District of California and the United States Court of Military Appeals, as well as serving as a Judge Pro-Term in the Los Angeles Municipal Courts for several years.
ROBERT B. AMIDON is licensed in California, New York, Virginia, and the District of Columbia. He is a member of the American Bar Association, Federal Bar Association, American Trial Lawyers’ Association, and the Los Angeles County Bar Association.
ROGER H. GRANBO is an attorney who is licensed to practice law in all of the Courts in the State of California, the Ninth Circuit Court of Appeals, and the United States Supreme Court. He spent 36 years in the Los Angeles County Counsel’s Office where he handled and/or supervised thousands of litigated cases in both State and Federal Court. He was appointed by Supervisor Janice Hahn in December 2021.
SHERRON A ROUZAN has been a California Licensed Real Estate Agent for over 28 years, representing Buyers/Sellers in Residential and Commercial transactions. Ms. Rouzan has served as a tenured Faculty member for the Los Angeles Community College District since 1988 and now serves as an adjunct Faculty (Instructor) member, within LACCD. Ms. Rouzan has a B.A. in Business Administration, M.A. in Education, Guidance and Counseling and Doctorate Studies in Clinical Psychology. Ms. Rouzan is an active member of the 2nd District, serving in a variety of leadership roles within community based and philanthropic organizations; her longstanding relationship remains as a devoted volunteer for over 35 years for the Jenesse Center Inc., a nonprofit domestic violence intervention and prevention organization. Ms. Rouzan is a member of the California Association of Realtors; and the Beverly Hills Greater Los Angeles Association of Realtors. Ms. Rouzan was appointed to the Los Angeles County Assessment Appeals Board by Los Angeles County Supervisor Holly J. Mitchell.
TERRI LYN HARRINGTON began her professional and public service career with the Los Angeles County Office of the Assessor as a Deputy Assessor with assignments including Residential Appraiser, Assistant to the Chief of Ownership and Appraiser Specialist in the Major Properties Division. After serving five years with the Assessor, Ms. Harrington joined the Law Firm Assessment Counselling Services as a Senior Property Tax Specialist (agent) for 22 years until her retirement in December, 2016. In her career, Ms. Harrington has representing taxpayers before the Assessor, the Auditor Controller, the Tax Collector and has testified over 1,500 times before the Assessment Appeals Board both as a Deputy Assessor and a Property Tax Agent. Ms. Harrington received a B.A. degree in Psychology and a Master of Public Administration at California State University, Dominguez Hills. In addition, Ms. Harrington also serves as a Commissioner for Los Angeles County Rental Housing Oversight Commission and is the founder of a small non-profit cat rescue, South Bay Cats, that partners with Los Angeles County Animal Care and Control in finding homes for abandon cats and kittens in the South Bay area of Los Angeles County.
HUI-PING “PINKIE” CHEN is a real estate broker since 1983, and has been very active in real estate development and property management in the San Gabriel Valley. At present, she works as an event organizer in charge of the Alhambra/San Gabriel Chinese New Year Parade, among others.
DEBRA C. COHEN is an attorney with a sole practice specializing in property taxes and real estate matters. She began her career as an Advanced Appraiser for Property Tax Purposes. Ms. Cohen has published numerous articles on property taxes. She currently serves on the Selective Service Appeals Board, an appointment by the Governor of the State of California.
MONA EVANS-GRAHAM has worked in the Real Estate industry for 34 years and as a licensed broker for 17 years. She has owned her own businesses, the Mortgage Advisors, Inc. and Graham Realty. Additionally, Ms. Evans-Graham has worked in management in the banking industry and managed a branch office of a National Mortgage Company. In 2009, Ms. Evans-Graham began working for the Los Angeles County Assessment Appeals Board as a Hearing Officer and in 2019 was appointed as an Alternate Assessment Appeals Board Member. A life-long resident of South Central Los Angeles, Ms. Evans-Graham serves on the board of the Pete Brown Junior Tennis Program and is a member of the Minority Apartment Owners Association.
HOWARD KATZ graduated from California State University, Los Angeles in December 1973 with a B.A. in Mathematics, minor in Industrial Arts and went on to receive a J.D. from Whittier Law School in June 1978. From 1975 to 1980, Mr. Katz was employed as a City Council Deputy to Los Angeles City Councilman Zev Yaroslavsky. Upon leaving this position, he entered private practice primarily in the field of land use entitlements, construction and environmental law. For over 21 years, Mr. Katz has served several nonprofits as their primary housing consultant. In June 2001, he joined Casden Properties as a Vice President of Community Development responsible for coordinating and obtaining entitlements for the various company projects as well as the coordination of the design development/construction drawings. Prior to joining Casden, Mr. Katz concentrated on development entitlements for affordable senior and disabled housing projects (for numerous non-profit agencies), as well as major (for profit) regional commercial projects. As Housing Consultant, he was the primary person responsible for the development of over 1,000 housing units varying in project size, from 6 to 151 units, including the processing of one of the first mixed use/air rights projects to be built utilizing a city off street parking lot and HUD financing. As the housing consultant for these projects, Mr. Katz was responsible for all aspects of the development, from identifying potential sites to obtaining permits, financing, and construction management. In addition, he was the lead land use attorney for numerous regional shopping centers in the Los Angeles area responsible not only for entitlements and permits, but was also a part of the construction management team. Projects included the Westside Pavilion, Pavilion II, Beverly Connection, numerous other smaller local retail facilities, the renovations of the Century City Shopping Center, The Brown Center, Marina Pacifica and the Beverly Center. He has also served on the Los Angeles Homeless Services Authority (LAHSA) Board (appointed by County Supervisor Zev Yaroslavsky).
JAMES C. KIM is an attorney admitted to practice in the State of California since 1995. Mr. Kim is also a licensed real estate broker. He graduated from UCLA with a degree in Political Science, and received his Juris Doctor degree from the University of the Pacific, McGeorge School of Law. Mr. Kim is active in community organizations, and has served as a reserve deputy sheriff with the Los Angeles County Sheriff’s Department since 1989.
DAVID T. LAU is a licensed Real Estate Broker since 1985 and has over 40 years of diverse corporate and small business management experience having held positions with American Express Credit Card Division, Kaiser Permanente Medical Care Program and Southern California Edison. Mr. Lau was elected to the Garvey School Board in 1993 where he served three times as Board President. In 2001, Mr. Lau was elected to the Monterey Park City Council where he was elected three times and served three terms as Mayor and two terms Mayor Pro-Tem. Mr. Lau community involvement includes serving as an Advisory Board Member for East Los Angeles Community College, School of Business Administration and Board Member for the West San Gabriel Valley Chinese American Citizens Alliance; Asian Pacific Family Center; West San Gabriel Valley YMCA, Garvey Medical Center and the Vice President of the Los Angeles County Human Relations Commission Chinatown Service Center.
K.T. LEUNG started his career as an accountant after graduating from the University of California with cum laude and has been serving the California community ever since. He is currently the principal of Leung Accountancy Corporation, one of the leading firms in California. He has published numerous of articles in various newspapers and media and is also authoring a book titled “US Business Taxation,” Chinese edition, to be published worldwide. Mr. Leung is currently serving on the Los Angeles County Assessment Appeals Board, acting in a judicial capacity, on all property assessment disputes between taxpayers and the County. Prior to that, he was appointed by the Governor of the State of California, to serve as the Commissioner of California State Board of Accountancy as well as the Commissioner of the Naturopathic Medicine Committee (formerly Bureau of Naturopathic Medicine).
JOSUÉ LÓPEZ is a real estate and mortgage broker specializing in Long Beach, CA. He is the owner of GROW Mortgages, a company he founded in 2010 to assist home owners in the wake of the financial crisis, and acts as CEO, broker, and visionary, presiding over the organization as a whole. Through the years, he has worked in various capacities within the financial sector, from commodities to home loans. Mr. López is a participant in the Pacific Gateway workforce development program and proud member of the Long Beach Chamber of Commerce. He holds a Bachelor of Science in Mathematics and Economics from California State University, Long Beach and recently completed an intensive course of study with the Goldman Sachs 10,000 Small Businesses program.
SZU PEI LU-YANG is an attorney and is presently a senior associate at Graves & King LLP, Glendale, CA. She is an alumnus of UCLA, where she received her Bachelors of Arts degrees in Political Science and Business Administration. She received her Juris Doctorate degree from Loyola Law School, where she was a member of the Entertainment Law Review. Mrs. Lu-Yang is also an elected official on the Rowland Water District Board of Directors since 2006 (Board President 2012-2016).
JAMES M. OWENS, is an attorney and Partner with Goul Owens Law Group. He was an Assistant County Counsel in the Dependency Division prior to his retirement in 2014. Mr. Owens received his Bachelor’s degree from the University of Southern California and his Juris Doctorate from Loyola Law School. Mr. Owens has Bar Admissions from the Supreme Court of California, United States Tax Court and the United States Court for the Central District of California.
VICTOR SAMPSON is a real estate broker and Vice President, Coldwell Banker. He is a past President of the San Fernando Valley North Area Planning Commission for the City of Los Angeles, where he continues to serve as a member of the commission. He also served as a Commissioner for the Los Angeles Police Department Permit Section and as a Commissioner for the City of Los Angeles on business tax permits reform. Mr. Sampson served in the United States Air Force in the early 1960’s and received a Bachelor of Arts at Florida State Christian College. Mr. Sampson currently is the Vice Chair of the San Fernando Boys & Girls Club, Chairman of the Porter Ranch Architecture Review Board and a member of the Los Angeles Bar Association Trust Section.
PAUL WEISMAN,ESQ is an attorney. He attended Loyola’s Law School Los Angeles, 5-82 and was on the Dean’s List each year of law school. Mr. Weisman is a Tax and Sports Attorney and a Solo Practitioner with this own law practice having an emphasis in estate planning, tax controversy representation, corporate law, sports law and mediation. He is a co-author of BNA Tax Management Portfolio on Federal Tax Collection Procedure 638 2d. He is a former senior attorney for District Counsel, U.S. Department of Treasury, and I.R.S. 9-83 to 12-87. Mr. Weisman is the recipient of the Co-Attorney of the Year Award for the Western Region in General Litigation Matters. He is a member of the Los Angeles County Bar Association, Beverly Hills Bar Association, and San Fernando Valley Bar Association and is a Contract Advisor with National Football League Players Association.
ASSESSMENT APPEALS HEARING OFFICER PROGRAM
The Board of Supervisors established the Assessment Appeals Board to sit as the Board of Equalization for the County of Los Angeles. The Assessment Appeals Boards and individual Assessment Hearing Officers conduct hearings on property assessment disputes between taxpayers and the County Assessor to establish the assessed value of real and personal property on the County property tax roll based on the relevant evidence submitted at these hearings.
To file an assessment appeals application online, please visit our website at: https://lacaab.lacounty.gov
WHAT IS THE ASSESSMENT APPEALS HEARING OFFICER PROGRAM?
The Assessment Appeals Hearing Officer Program offers an expedited and less formal appeals hearing in which the Hearing Officer provides a recommendation on the appeal based on the evidence presented at the hearing.
WHAT ARE THE QUALIFICATIONS OF AN ASSESSMENT HEARING OFFICER?
The qualifications of an Assessment Hearing Officer are similar with the Assessment Appeals Board Member’s requirements, which include a minimum of five years’ professional experience in California as one or more of the following:
- Certified Public Accountant or Public Accountant
- Licensed Real Estate Broker
- Licensed Attorney
- Property Appraiser accredited by a nationally recognized professional organization
WHAT TYPES OF PROPERTY THAT CAN QUALIFY UNDER THIS PROGRAM?
You may qualify for a Hearing Officer hearing if your property falls under one of the following categories:
- Single family dwelling
- Multi-family dwelling (4 units or less)
- Any property with an assessed value of $3 million or less
If your property qualifies under the Hearing Officer Program and would like your appeal to be heard before an Assessment Hearing Officer, select “YES” under Item 9 – Hearing Officer Program on the Assessment Appeal Application.
For more information on the appeals process and our monthly virtual Public Education Seminar schedule, please visit our website at: Public Education Program
File your Appeals Online
To file an Assessment Appeal Application online. Select the property tax bill and login to complete and submit the application.