Assessment Appeals Board No. 1

Assessment Appeals Board No. 1

http://www.countyofsb.org/ceo/cob.aspx?id=32456

Contact:
Robert Cohen
Board Clerk, Clerk of the Board Office

Mailing address:
Clerk of the Board
105 East Anapamu Street
Santa Barbara, CA 93101

Phone Number: (805) 568-2248

Fax Number: (805) 568-2249

Email Address: [email protected]  

Legal Authority:
Section 16 of Article XIII of the California Constitution provides for the establishment of local boards of equalization. The Legislature enacted sections 1601 through 1645.5 of the Revenue and Taxation Code to provide for the statutory requirements, and the State Board of Equalization has adopted Property Tax Rules 301-326 to provide further guidance and interpretation of the statutes. Additionally, many County Boards of Supervisors have adopted local rules for the appeals process.

The Santa Barbara Assessment Appeals Board was created by The Board of Supervisors' Resolution No. 73-637 -- Ordinance No. 2482.

Membership:
The Assessment Appeals Board No. 1 consists of five (5) regular members, appointed by The Board of Supervisors.

Term:
The Assessment Appeals Board No. 1 members serve three (3) year terms (except that upon original selection of members, one member serves for 1 year, two members serve for 2 years and two members serve for 3 years).

Duties:
Their primary function is to conduct impartial hearings on property assessment disputes between taxpayers and the county assessor. Based on the evidence presented at these hearings, the appeals board determines the fair market value for the disputed property.

Among other things, they can:

- Lower or raise a property's assessed value
- Remove a penalty assessment imposed by the county assessor
- Reverse a change in ownership or new construction reassessment

The appeals board has no legal authority to:

- Reduce an assessment because of the increase in value or taxes from prior years
- Grant or deny exemptions
- Reduce your taxes due to in inability to pay your taxes
- Dictate the manner in which tax funds are spent

Meeting Date and Location:
The Assessment Appeals Board meets on various dates throughout the year at 9:00 A.M. in the Board Hearing room: 105 East Anapamu Street, 4th Floor, Santa Barbara, CA 93101. Please call (805) 568-2248 for a current list of dates.