On December 6, 2011, the Board of Supervisors adopted Ordinance No. 4286 establishing an Assessment Appeals Board to replace the local Board of Equalization as the hearing body for assessment appeals. The Mendocino County Assessment Appeals Board was officially activated on July 1, 2013.
The Mendocino County Assessment Appeals Board is an independent, quasi-judicial body that ensures fair property tax assessments. Homeowners who disagree with the Assessor’s valuation may file an appeal, with decisions rendered based on evidence presented during a public hearing. The Assessment Appeals Board is independent of the Assessor's Office and can only consider evidence presented through the formal appeal process.
Questions? Contact the Clerk of the Board of Supervisors at (707) 463-4441 during regular business hours (Monday-Friday, 8AM-5PM).
Before submitting an Application for Changed Assessment, applicants are strongly encouraged to review Publication 30: Residential Property Assessment Appeals Guide, prepared by the California State Board of Equalization. This publication explains filing deadlines, how to prepare and present evidence, burden of proof requirements, and other key aspects of the assessment appeals process.
- Filing an appeal does not relieve the obligation to pay property taxes by the due date shown on the tax bill.
- Based on the evidence presented, the Assessment Appeals Board may increase, decrease, or not change an assessment.
- The Appeals Board’s decision is final; however, either party may seek judicial review in Superior Court.
- The Appeals Board may hear matters related to valuation and allocation of value, but cannot determine eligibility for property tax exemptions.
- Evidence must be presented at the hearing; do not attach hearing evidence to the application.
Applicants are strongly encouraged to contact the Assessor's Office at 707-234-6800 and request an informal review before filing a formal Assessment Appeal Application. Informal reviews are provided at no cost and may resolve valuation concerns without the need for a formal appeal, while formal Assessment Appeal Applications require payment of a filing fee and are subject to statutory filing deadlines. Requesting an informal review does not prevent an applicant from filing a formal appeal if the matter cannot be resolved, but please note that requesting or participating in an informal review does not extend, or otherwise affect the deadline for filing a formal Assessment Appeal Application.
The Assessment Appeals Board hears several types of property tax assessment appeals. Selecting the correct appeal type is an important part of the application process, as filing deadlines and requirements may vary. The descriptions below provide general information to help you identify the appeal category that best matches your circumstances.
Regular
Regular: Filing dates are July 2 through November 30. All applications must be postmarked by no later than November 30 to be considered timely filed.
Check the Regular Assessment box for:
- Decline in value appeals (value as of January 1 of current year)
- Change in ownership and new construction appeals when the 60 day filing period for a supplemental assessment appeal has been missed, provided the following January 1 after change of ownership or new construction has passed
Supplemental/Escape/Roll Change
Supplemental/Escape/Roll Change: The filing dates are within 60 days after the mailing date printed on the supplemental/escape tax bill, or the postmark date of the tax bill, whichever is later
- Appeals must be filed within 60 days of the mailing date or postmark date on the tax bill, whichever is later. In Mendocino County, the tax bill serves as the official notice for filing purposes; the Notice of Supplemental/Escape Assessment does not start a separate appeal period.
- Authority: Mendocino County Board of Supervisors Resolution No. 23-195; California Revenue and Taxation Code section 1605(c)
Calamity
Calamity Reassessment: The filing dates are within six months after the mailing of the assessment notice.
The Assessment Appeal Application form is required to be submitted to begin the formal appeal process. The use of Assessment Appeal Application form (BOE-305-AH) is mandated by the California State Board of Equalization, with limited modifications based on each County’s needs. The Application may contain fields not applicable in Mendocino County, and you may not use another County’s form to file in Mendocino County.
Withdrawal Request
If you wish to withdraw a previously filed Assessment Appeal Application, you must complete and submit a Request for Withdrawal Form.
Once your case has been scheduled, you will receive a hearing notice by mail that includes important information regarding your hearing date, along with a withdrawal form pre-populated with your case information. If you no longer have the form included with your hearing notice, or if you wish to withdraw your appeal before a hearing date has been scheduled and notice has been mailed, you may download and submit a blank withdrawal form here.
Request for Withdrawal (Fillable PDF)(PDF, 253KB)
Postponement Request
If you need to postpone a scheduled Assessment Appeal hearing, you must complete and submit a Request for Postponement Form.
Postponement requests may only be made after a hearing has been scheduled and a hearing notice has been issued. Once your case has been scheduled, you will receive a hearing notice by mail that includes important information regarding your hearing date, along with a postponement request form pre-populated with your case information. If you no longer have the form included with your hearing notice, you may download and submit a blank postponement request form here.
Please Note: Pursuant to applicable laws and regulations, each applicant is entitled to one postponement as a matter of right if the request is timely submitted (at least 21 days prior to to the hearing date). Further restrictions apply if the application is within 120 days of the expiration of the 2-year limitation period, please contact Clerk of Board at COBSupport@mendocinocounty.gov for more information.
Request for Postponement (Fillable PDF)(PDF, 184KB)
Additional Forms
The forms below are only required in certain situations and are not needed for every Assessment Appeal Application. If instructed by the Clerk of the Board, or if your circumstances require one of these forms, you may download and complete the appropriate document below.
Extension of Time Requests (Two-Year Hearing Waiver):
If your Assessment Appeal cannot be heard within the statutory two-year period, you may voluntarily waive the hearing deadline by submitting an Extension of Time Request. This form allows the Assessment Appeals Board additional time to schedule and hear your appeal. It does not allow you extra time to submit an application or required attachments to said application.
Extension of Time Request (2026)(Fillable PDF)(PDF, 942KB)
Request to Set Aside Denial Due to Lack of Appearance:
If your Assessment Appeal was denied due to your failure to appear at the scheduled hearing, you may request that the Assessment Appeals Board vacate the denial and restore your appeal by filing a Motion to Set Aside Denial. The motion must explain the circumstances that prevented your appearance and include any supporting documentation. The Board will determine whether good cause exists to grant the request.
Request to Set Aside Denial Due to Lack of Appearance (2026)(Fillable PDF)(PDF, 959KB)
- Receives and processes Applications for Changed Assessment
- Schedules hearings and prepares notices to applicants in accordance with legal requirements
- Maintains minutes and official records of the Assessment Appeals Board
- Provides administrative support to the Mendocino County Assessment Appeals Board
- Provides assistance and general education to the public on the assessment appeals process
- Cannot access any information relating to your property or taxes pertaining to your property
- Cannot offer advice or direction regarding how to fill out the application form