What are the Board of Equalization's hearing procedures?

All hearings before the Board of Equalization proceed as follows:

  1. Assessor describes and locates the subject property
  2. Petitioner's (property owner) presentation of value
  3. Assessor's presentation of value
  4. Petitioner's rebuttal

The Board may continue the hearing to a future date. In the event that the Board takes action on the petition, the Board may ask questions at any time. The Board's action may consist of denying the petition, upholding the petitioner's value, or deciding a different value for the property.

Action taken by the Board of Equalization on any appeal may include adding thereto or deducting therefrom a sum from any other property assessed by the County Assessor as is necessary to make it conform to the taxable value of the property on appeal.