Board of Equalization
|**Notice is hereby given that the period during which assessment protests can be filed with the County Clerk is|
July 2, 2020 through September 15, 2020 at 5:00 pm.**
Section 16 of article XIII of the California Constitution provides for the establishment of local boards of equalization or assessment appeals boards, and authorizes the Legislature to establish the composition of these boards. Sections 1601 through 1645.5 describe the assessment appeal process. Government Code section 15606(c) directs the BOE to prescribe rules and regulations to govern local boards of equalization; the BOE adopted Property Tax Rules 301 through 326 to regulate assessment appeals. Article XIII, section 16, states, in part, "[The] county board of supervisors or one or more assessment appeals boards…shall constitute the county board of equalization for a county." In Alpine County, the Board of Supervisors acts as the county Board of Equalization in property tax appeals. For more information see Residential Property Assessment Appeals.
Assessment Appeals Filing Periods
To be considered valid, an assessment appeal application must be filed with the clerk of the board during the appropriate filing period. Filing periods are established by statute and vary according to the type of assessment under appeal. Section 1603 provides that appeal applications for the regular assessment period must be filed between July 2 and September 15. Exceptions to the regular filing period are contained in section 1603, subdivisions (b)(3) and (c). Section 1605 provides for a separate filing period for assessments made outside the regular assessment period, (e.g., supplemental assessments and escape assessments). Hearing Procedures
Two Year Time Limit
Section 1604 and Property Tax Rule 309 require the appeals board to hear and make a determination on an appeal within two years of the timely filing of an application for reduction in assessment.
Filing an Assessment Appeal
Fill out Assessment Appeal Application form and return to the Alpine County Clerk at PO Box 158, Markleeville, CA 96120 with the appropriate fees.
Withdraw an Assessment Appeal
To withdraw an assessment appeal, please use this form Withdraw Assessment Appeal form.