The Assessment Appeals Board (AAB) consists of a three-member panel: John Morgan (Chair), Jim Dal Bon, and David Guerland . It also consists of one alternate member, Dick Corn.

Normally, meetings are held the third Monday of each month in the Board of Supervisors' Chambers, Eric Rood Administrative Center, 950 Maidu Avenue, Nevada City. A 45-day notice to an applicant is provided. For more information, please contact the Clerk of the Board of Supervisors at (530) 265-1480.

Application for Changed Assessment

AAB Schedule

AAB Agendas

Notice for Filing Applications for Changed Assessment

Property Tax Publications

Your Assessment Appeal Video

Meeting agendas are posted on bulletin boards 72 hours in advance of the meeting outside the Board office, outside the Board Chambers, and outside the main entrance of the Eric Rood Administrative Center. Agendas for regular and special meetings of the Assessment Appeals Board may also be viewed at the Clerk of the Board Agenda, Summary, and Minutes Calendar.

This Board is appointed by the Board of Supervisors as an independent agency, separate from the Assessor's office, and was established to decide disputes between the County Assessor and property owners. With the proper evidence, this Board can lower or raise a property's assessed value, remove a penalty assessment imposed by the assessor, and reverse a change in ownership or new construction reassessment.

Appeal forms for Regular Assessments are available from July 2 through November 30 and can only be filed during that time period.

Appeal forms for Supplemental or Escape Assessments are available any time throughout the year and must be filed no later than 60 days after the date on which the assessee was notified. Appeal forms for Calamity assessments are available any time throughout the year and must be filed within 14 days of the mailing of the Assessor's notice of reassessment.

These forms are available from the Board of Supervisors office, 950 Maidu Avenue, Nevada City, CA 95959, (530) 265-1480 or (888) 785-1480. The appeal form can also be obtained on-line between July 2 and November 30 each year, but must be submitted with an original signature to the Board of Supervisors office.

A guide for California property owners on how to appeal the assessed value of residential properties is available through the Board of Equalization web site. You must have Adobe Reader to access. A copy of this pamphlet may also be obtained from the Board of Supervisors office at 950 Maidu Avenue, Nevada City, CA 95959.