Appeals go before the county's Assessment Appeals Boards, which are quasi-judicial panels made up of three members appointed by county supervisors.
The boards base their decisions on hearings and evidence submitted by the taxpayer and the assessor.
Applications, information booklets and staff assistance are available at the Clerk of the Board Office in the County Administration Center, 1600 Pacific Highway, Room 402, San Diego.
For more information, go to sdcounty.ca.gov/cob/aab/index.html.
To file appeals, taxpayers need to know their parcel or tax-bill numbers and property addresses and must state on the application an opinion of the property's market value. Filing an appeal is free. –J.S.
