What happens when I file an Assessment Appeal?
Once a formal assessment appeal has been filed with the Clerk of the Board of Supervisors, a hearing date will be set by the Board. Before the hearing takes place, you will need to gather data and evidence to support your opinion of value and then present it during the scheduled hearing. The Assessor's Office will also prepare evidence to present to the Board. At the hearing, all evidence and arguments are presented to a three-member Appeals Board panel appointed by the Board of Supervisors. Once all presentations are complete, the Appeals Board may make a determination of value on the spot, or it may defer its decision until a later date so that it has time to review all the data and make a proper determination of value. If the decision is deferred, you will be notified of the decision by US mail once it has been rendered.
For guidance on how to prepare for an appeal, you may contact the San Joaquin County Assessment Appeals Board at 209-468-2350. Additionally, an appeal guideline has been published by the State Board of Equalization and is available on their Internet site at: www.boe.ca.gov/proptaxes/pdf/pub30.pdf (although the pamphlet is entitled Residential Property Appeals, it is helpful for personal property appeals as well). You may also request a free copy Pamphlet #30 from the Board of Equalization by phone at 916-324-4019, or request it by mail at: SBOE Policy Planning & Standards, PO Box 942879, Sacramento, CA 94279-0064.
Filing an appeal does not postpone your tax bill. It is still due at the stated time and must be paid to avoid penalty, interest, and delinquency.