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Procedural Rules for the Assessment Appeals Board

 

Article XIII, section 16 of the California Constitution, provides a county board of supervisors with the authority to adopt local rules relating to noticing and other procedures required to facilitate the work of a county's Assessment Appeals Boards. The Board of Supervisors of the County of Santa Clara adopted the local rules set forth (attachment below) pursuant to this constitutional authority.

State regulations regarding the conduct of assessment appeals board hearings are set forth in Title 18 of the California Code of Regulations (commonly known as the Property Tax Rules). The Board of Supervisors enacted its local rules by adopting Property Tax Rules 301 through 326, modifying each rule where appropriate by noting any differences to the state regulations through footnotes.

In addition to these local rules, parties may wish to refer to Division A4, sections A4-13 through A4-39 of the County of Santa Clara Ordinance Code. This section of the County Ordinance Code sets forth local law pertinent to the Assessment Appeals Board.