What is the Assessment Appeals Board (AAB) in California?
What is the Assessment Appeals Board (AAB) in California?
The Assessment Appeals Board is your county's independent body that hears formal property tax appeals and decides the assessed value after weighing evidence from you and the assessor.
California's formal appeal forum is the county Assessment Appeals Board (AAB) — an independent panel (often three members) appointed by the board of supervisors to resolve value disputes between taxpayers and the assessor. In counties without a separate AAB, the county Board of Equalization performs the same function. The state BOE assessment appeals overview describes the board as an independent entity whose role is to equalize assessments, not to advocate for either side.
You trigger an AAB hearing by filing a BOE-305-AH with the clerk of the board during your county's §1603 filing window. At the hearing, both you and the assessor present comparable sales or other value evidence; the board then sets the value, which becomes binding on the roll.
What to expect:
- The board determines full value under Cal. Rev. & Tax. Code §1610.8 — it can reduce, sustain, or raise the assessment.
- For an owner-occupied single-family dwelling where you supplied all information the assessor requested, §1610.8 places the burden of proof on the assessor.
- The board's decision is final at the county level; further review is by claim for refund and superior court action under §5097, not by an administrative appeal to the state BOE.
- A two-year statutory clock runs: if the board does not hear your application within two years, your stated opinion of value generally becomes the temporary assessed value.
The state's Publication 30 details hearing preparation and evidence standards for homeowners.