Governor Newsom Issues Executive Order Extending Assessment Appeals Deadlines

Sacramento – Governor Gavin Newsom issued an Executive Order today that for any pending assessment appeal filed with a county assessment appeals board (AAB) on or before March 4, 2020, the two-year deadline within which the county AAB must render a final decision is extended until January 31, 2021 (BOE letter to Assessors).

The property taxes that a California taxpayer pays are based on the property's assessed value determined by the county assessor. When taxpayers who disagree with the value established for a property cannot reach an agreement with their county assessor's office, the taxpayers have a right to appeal the value to their local county board of equalization or assessment appeals board, under certain circumstances and limitations.

In all California counties, the county board of equalization's or assessment appeals board's function is to resolve disputes between the county assessor and taxpayers over values of locally assessed property. Their decisions are legally binding and enforceable.

The extension of the two-year deadline by Governor Newsom will provide taxpayers and county assessors with time to prepare for resumed hearing schedules and allow county AABs time to resume normal operations and reduce the backlog of appeals resulting from the COVID-19 pandemic to a manageable level.

State Board of Equalization (BOE) Chairman Antonio Vazquez has worked with the Governor's Office over the last two months to provide the extension afforded by the Governor's latest Executive Order, which sets the date by which certain assessment appeals must be decided after the disruptions caused by COVID-19.

“I appreciate the time that the Governor took to listen to our concerns,” Chairman Antonio Vazquez stated. “There is more work to be done, and I have scheduled a public policy hearing in August to address one of the critical next steps,” he added.

Taxpayers should contact their State Board of Equalization Member or their local Assessor for more information.

The five-member California State Board of Equalization is the nation's only directly elected tax board that serves the public through fair, efficient, and uniform tax administration of property taxes.

Elected on November 6, 2018, Board Member Antonio Vazquez is the Third District Member of the California State Board of Equalization, representing more than 9.5 million residents in Los Angeles, a portion of San Bernardino, and Ventura Counties. Vazquez previously served on the Santa Monica City Council for over 10 years, including holding the offices of Mayor Pro Tempore in 2015 and Mayor in 2016.

The five-member California State Board of Equalization (BOE) is a publicly elected tax board that serves a significant role in the assessment and administration of property taxes.

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