The Assessment Appeals Board sits as the County’s local Board of Equalization to allow taxpayers the opportunity to challenge the assessment of their property placed on the roll by the County Assessor.
As a 3-member panel or as a single hearing officer, Assessment Appeals Board Members hear and decide property assessment disputes filed by residential and business taxpayers. Based upon proper evidence received, members equalize the assessed value of properties, make determinations of law and consider abatement of penalties subject to timely filed appeals. Assessment Appeals Board Members can also serve as independent Hearing Officers to consider single family residential appeals.
“The Assessment Appeals Board is a vital part of the property tax process to ensure that taxpayers have the right to a fair hearing if they dispute the assessed value of their home or business,” Supervisor Todd Spitzer said. “Five people from each supervisorial district serve on Assessment Appeals Boards, but the Third District currently has four. We must have a full panel, so I urge accountants, attorneys, appraisers, and real estate brokers who live in the Third District to apply for this Board.”
Each Assessment Appeals Board Member must be licensed or certified by the State of California as a Public Accountant, CPA, Attorney, Appraiser or Real Estate Broker for a period of 5-years and must maintain their qualifications throughout their term of office. Assessment Appeals Board Members are nominated by an Orange County Supervisor and confirmed by the Board of Supervisors.
Assessment Appeals Board Members serve three-year terms and meet Monday through Thursday and normally begin at 9:00 a.m. Panels of 3 are randomly selected to serve and normally serve 3-5 half days (9:00 a.m.-1:00 p.m.) per month. The Clerk of the Board can accommodate special scheduling to accommodate business activities, vacation schedules, etc. All hearings are conducted in the Old County Courthouse in downtown Santa Ana.
Assessment Appeals Board Members are paid $125 for each half day session or $150 for each calendar if acting independently as a Hearing Officer. Parking is also paid for meeting and training attendance.
Assessment Appeals Board Members are required to file a Conflict of Interest Code Statement, must abide by the County’s Code of Ethics and Gift Ban Ordinance; must attend quarterly trainings prepared by the Clerk of the Board or the State Board of Equalization.
Please send letters of interest to:
Clerk of the Board
333 W. Santa Ana Blvd., Suite 465
Santa Ana, CA 92701
The letter of interest should include:
A current resume showing that you meet the minimum requirements
Your name, business and/or home address and phone numbers where you can be reached
Your city of residence
For additional information, please contact Pat Martinez, Assessment Appeals Division Manager for the Clerk of the Board at (714) 834-2206 or (714) 834-2331.