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The Clerk of the Assessment Appeals Board will send a hearing notice with the date, place and time of your hearing at least 45 days in advance.  You are required to respond no less than  30 days prior to the hearing date by returning the Hearing Date Confirmation Notice form. It is important that you come to your hearing fully prepared to present evidence supporting your opinion of value. If you do not submit evidence to overcome the presumption of value, your application will be denied. Unless the property is your personal residence, the law presumes the Assessor has properly valued your property.

Appearance at Your Hearing  Hearing Procedure  Assessor's Office 
Rescheduling Your Hearing Applicant's Evidence Valuing Your Property
Requesting Exchange of Information Notice of Decision Withdrawal of Application
Hearing Checklist Additional Information   

 Appearance at Your Hearing

Please check-in with the Clerk of the Board prior to 9:30 a.m.

The Applicant or Authorized Representative must appear at the hearing. IF YOU FAIL TO APPEAR, YOUR APPLICATION WILL BE DENIED FOR LACK OF APPEARANCE and no value change will occur. If you have good cause for not appearing, you have 60 days from the date of mailing, of a Notice of Denial Due to Lack of Appearance, to submit a written request for reconsideration to the Clerk of the Assessment Appeals Board.

Any person, other than an attorney, who is acting as your agent, must file written authority, signed by you, with the Clerk of the Assessment Appeals Board prior to the hearing. The only exceptions to this requirement are spouses who may appear for each other and sons and daughters for their parents or vice versa. Any other person must provide written authorization.

All hearings are recorded.
Meeting archives are available online at:
www.ventura.org/assessment-appeals

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 Hearing Procedure

All meetings of the Assessment Appeals Hearing Board and Assessment Appeals Hearing Officer are called to order at 9:30 a.m. You should arrive early to check in with the Clerk and ask any questions you may have. If you are not present by 9:30 a.m., your case may be denied.

The proceedings ensures all applicants receive a fair and impartial hearing. Due to the complicated nature of Assessment Appeals, your individual hearing will not commence until after 9:30 a.m. Applicants should expect to be at the meeting for a few hours and possibly until late afternoon. This is due to all applicants being afforded ample time to present their evidence. If you do not plan on attending your hearing, please immediately withdraw your appeal.

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 Assessor's Office

Discussing the appraisal of your property with the Assessor’s office will assist you in understanding the methods and the market data used in determining taxable value. The consultations may lead to a value resolution prior to the hearing.

The Assessor’s Office has the right to request information from the applicant regarding the subject property under section 441(d) of the Revenue & Taxation Code. This is most applicable in multi-family or commercial properties. Failure to provide requested information will result in delays in processing your appeal and may result in the Assessor requesting the Assessment Appeals Board to issue a subpoena for the requested information.

If you have questions about your property assessment,
please call the Assessor’s Office at (805) 654-2181
to speak to an appraiser.

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 Rescheduling Your Hearing (Postponements and Continuances)

The Applicant and the Assessor’s Office are each allowed 1 postponement (rescheduling) as long as a request is made to the Clerk of the Assessment Appeals Board no later than 21 days before the hearing date. The “Hearing Date Confirmation Notice” form has a postponement request section, to assist you in making such a request. Please complete the form by including your name, application number, parcel number, and your signature and submit to the Assessment Appeals Clerk by mail, e-mail, fax, or in person.

POSTPONEMENT REQUEST NOT MEETING THE 21 DAY DEADLINE, MUST BE DONE IN PERSON AT THE SCHEDULED HEARING BY REQUESTING THE ONE-TIME CONTINUANCE.

OR

If the Assessor’s Office and Applicant (you) are working productively together, a written mutual agreement to change the hearing date, called a “Stipulation for Continuance”, may be done one time only. Such an agreement will result in the continuance of your hearing, without the need for the parties to appear before the board to make the request. The agreement must be signed by the Applicant and Assessor’s Office, agreeing to a continuance and establishing a new hearing date. The new hearing date must be approved by the Clerk of the Board, and must be filed with the Clerk at least 3 business days before the scheduled hearing. Unless the Clerk informs you otherwise, you will be expected to appear on the new date of hearing at 9:30 a.m.

OR

The Board can grant a continuance when requested from either party if it is determined there is good cause, but is not required to grant a continuance of hearing. All parties must be present at the hearing and should come prepared to present your evidence.

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 Applicant's Evidence

DO NOT SUBMIT ANY DOCUMENTS TO SUPPORT YOUR OPINION OF VALUE WITH YOUR ASSESSMENT APPEAL APPLICATION.

The hearing is to resolve the dispute between the applicant and the Assessor’s Office and it is important you come to your hearing fully prepared to present evidence supporting your opinion of value.

The Assessment Appeals Board, or Hearing Officer, can only consider the evidence presented at your hearing. Your evidence can consist of:

  • Oral testimony provided by you, your agent or attorney, expert witnesses such as real estate appraisers, or other witnesses who have knowledge of your property value.
  • Written materials such as photographs, maps, charts, receipts, or other records.

The presence of witnesses who have prepared an appraisal, realtor's opinion, geographic study, engineering report or any other written evidence is helpful in weighing the value of the evidence submitted. Witnesses may be questioned by the Board, the Hearing Officer, and the Assessor’s Office representative.

You are required to provide the following copies of your evidence at your hearing:

6 copies for the Assessment Appeals Board

or

3 copies for the Hearing Officer

(This does not include an additional set for your records.)

All evidence submitted becomes public record
and will not be returned to you.

THE ASSESSMENT APPEALS BOARD OR HEARING OFFICER CAN DECREASE AS WELL AS INCREASE OR SUSTAIN (NOT CHANGE) AN ASSESSMENT.

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 VALUING YOUR PROPERTY

Comparative Sales Approach

Reliable market data is the preferred method of valuation; present the date of each comparable sale, the sales price, and make a comparison of that property to your property. It is important to note that the sales date of the comparable can be any time prior to the January 1st assessment date (lien date), transfer date, or date of completion of new construction, but not more than 90 days after. Be prepared to discuss similarities and differences and make individual adjustments between the comparable property and your property such as similarity of design, zoning, location, age, use, size, quality, financing or other factors that may affect the value. Simply averaging the data is not sufficient.

Data can be obtained by local real estate agents and brokers, real estate appraisers, and mortgage brokers.

Presenting evidence which cannot be used because of the “90-day rule” is one of the most common mistakes leading to unsuccessful appeals.

APPRAISAL REPORTS PREPARED FOR LENDERS OR A THIRD PARTIES REQUIRE A RELEASE FROM THAT APPRAISER'S CLIENT IN ORDER TO BE SUBMITTED AS EVIDENCE. 


Income Approach

The income approach is typically used for property which is purchased in anticipation of monetary income. Estimate the amount of income the property is capable of producing and capitalize that income stream into a value. You must also justify the income projection, the vacancy and expense allowances, and the capitalization rate. 


Cost Approach

When no reliable sales data or income data are available, provide detailed information about; construction costs, financing costs, land value, and the value of contributions toward construction and financing as elements of this approach. A replacement cost approach includes all normal costs of construction, such as architect's fees, building permit fees, contractor's overhead and profit, and other necessary costs.

You may present actual construction costs for the property. If you did any of the work yourself, or a friend or relative helped, or you acted as your own contractor, be prepared to add the market value of that project management work to the cost. For purposes of treating properties the same, the Board and Assessor must consider market costs, not simply your actual cost. If you use this approach, you are encouraged to discuss the factors to be considered with the Assessor’s Office, prior to the scheduled hearing.

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 Requesting Exchange of Information

Either you or the Assessor’s Office can request an exchange of information from each other (Revenue & Taxation Code Section 1606). If you initiate an exchange of information, you must submit your request to the Assessor’s Office no later than 30 days before the scheduled hearing and you must include your opinion of value and data supporting your opinion. The Assessor’s Office will respond no later than 15 days before the hearing. The information exchanged can be submitted as evidence at the hearing. If either party introduces new information at the hearing, the other party may request a continuance in order to prepare a response.

Please call the Assessor’s Office at
(805) 654-2181 to speak to an appraiser.

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 Notice of Decision

The Assessment Appeals Hearing Board or Hearing Officer will either announce their decision at the hearing, take the matter under submission for a later decision, or deliberate in private. When a decision is reached, the Clerk of the Board will provide written notice in a form of a Minute Order by mail to the address on record.

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 Withdrawal of Application

If you no longer wish to pursue your Assessment Appeal, it is suggested that you withdraw your application. Immediately notify the Clerk of the Assessment Appeals Board by checking the withdrawal box on the “Hearing Date Confirmation Notice”, or by submitting an “Assessment Appeal Withdrawal” form. Please include your name, property address, application number and/or parcel number, and your signature.

If you have questions on preparing for your hearing, please call
the Clerk of the Assessment Appeals Board at:
(805) 654-2251
Or e-mail at aabclerk@ventura.org

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 Hearing Checklist

  1. Return the Hearing Confirmation Notice 30 days prior to your scheduled hearing.

    OR

    Request a postponement 21 days before your scheduled hearing.

  2. Prepare your evidence supporting your opinion and provide copies for distribution at your hearing.

    6 copies for the Assessment Appeals Board
    or
    3 copies for the Hearing Officer
    (This does not include an additional set for your records.)

  3. Appraisal reports have been authorized by the owner of the report, to be used as evidence at your hearing.

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For complete information, review the
Revenue and Taxation Code, State Board
of Equalization Rules at:
link dblArrow www.boe.ca.gov exitdisclaimer

 

For additional information on filing your Assessment Appeal Application,
please visit:
www.ventura.org/cob/aab

 


Clerk of the Assessment Appeals Board
800 S. Victoria Ave.
Ventura, CA 93009-1920

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