Assessment Appeals

A majority of Assessment Appeal Applications are resolved without a formal hearing, by the Applicant and Assessor’s Office working together in advance of the hearing. Please review the “Preparing for your Hearing” Brochure, as well as any request for information letters you receive from the Assessor’s Office, which could help resolve issues and resolve the appeal well in advance of the scheduled hearing.

The Assessor’s Office can be reached by E-Mailing appeal.response@ventura.org or by calling (805) 654-2181 and asking to speak with the Appeals Division. It is important to note, the Assessment Appeals Board and Clerk of the Board are an independent agency, not part of the County Assessor’s Office.

Currently, all hearings provide for the option to attend in-person. Pursuant to California State Board of Equalization’s Letter to Assessor No. 2022/007, participants may reject a remote hearing. Therefore, if you request a remote hearing and the Assessor or Board/Hearing Officer does not agree, your hearing must then be held with in-person attendance only.

Instructions on how to participate in the meeting remotely or in-person and electronically submit your final case presentation are provided below and will also be provided to you by E-Mail and US Mail at least 2 weeks prior to your scheduled hearing.

If you do not receive the zoom meeting ID and password, it will also be posted on the Agenda for the meeting in question, which will be available on our website the Friday prior to the meeting. To view upcoming meeting agendas, click here.

You have the option to participate using zoom on your computer or smart device, or by telephone dial-in. Participating with a computer is preferred for reviewing evidence and questioning, if unable to attend in person.
You also have the option to attend in-person at the location provided in your notice of hearing.

Download and Test Zoom:  

Several days before the scheduled hearing you should download and test Zoom on your Computer or Smart Device. Go to www.zoom.us/test to download the necessary software and complete a test meeting. If your Computer or Smart Device is not compatible, you have the option to Dial-in using a telephone.

SUBMITTING EVIDENCE BEFORE THE HEARING:

Remote attendees must submit any evidence in advance, per the guidelines below, as the remote hearing format requires the Clerk of the Board staff to organize hearing evidence so that it can be digitally distributed at the appropriate time of the hearing. All evidence submitted to the Clerk of the Board will be held confidential and will not be provided to the Board or the Assessor’s Office until it is the appropriate time of the hearing for introduction of evidence. As hearing evidence is introduced into the record, hearing participants will be sent a link within Zoom where they can view and download each exhibit as a PDF document. As Board Members, the Clerk, and Assessor staff will still be attending the hearing in person, submission of 6 paper copies (or 3 copies for Hearing Officer Hearing) of your evidence prior to the hearing is still required.

Paper Hard Copy Submission of evidence for Remote Hearings:

1. Must be received by the Thursday before your scheduled hearing (2 business days).
2. Deliver in person or Send 6 paper copies (or 3 paper copies for Hearing Officer hearings) of your hearing evidence by US Mail or Other currier service such as UPS or FedEx, we accept all major mail services.
3. Address the envelope or package as follows:
   

   Clerk of the Board
   800 S. Victoria Av., #1920
   Ventura, CA 93009-1920

4. Once received, the Clerk of the Board will E-Mail you with confirmation that your evidence submission was received.

In addition to providing six paper copies (or three paper copies for Hearing Officer hearings), E-Mail Submission of evidence for Remote Hearings is required:

5. Due by the Thursday before your scheduled hearing (2 business days).
6. Prepare and Organize your hearing documents by naming the file with a number for the order you wish to present and a brief description, such as “1 – Comparable Sales Analysis.pdf” and “2 – Appraisal.pdf”
7. Attach your Exhibits to an E-Mail and send to the Clerk of the Board at aabclerk@ventura.org
8. The maximum file size that the County’s E-Mail system will accept is 25MB. If your E-Mail exceeds this size, first try sending each attachment as a separate E-Mail. We also accept the files through file share services such as Microsoft OneDrive, Google Drive, or Drop Box.
9. Once received, the Clerk of the Board will E-Mail you with confirmation that your evidence submission was received.

Findings of Fact Payment:

If you are requesting findings of fact, first please confirm to let the Clerk of the Board know you are doing so. E-Mail aabclerk@ventura.org or call (805) 654-2251. Payment will need to be made by check payable to “County of Ventura” and hand delivered at the start of your hearing or mailed to the Clerk of the Board prior to your hearing. The Clerk will confirm the amount due when you speak with them prior to mailing the payment.

Check payment should be made payable to: “County of Ventura” and mailed to:

Clerk of the Board
800 S. Victoria Av., #1920
Ventura, CA 93009-1920

Join the Hearing:
Please join the Zoom meeting by 9:15 a.m., for the Clerk to ensure your attendance and so that you can be ready by the 9:30 a.m. start time. 

Join using a Computer or Smart Device:

1. Click on the full click-to join link provided to you by the Clerk of the Board, OR go to zoom.us/join OR use the Zoom app and select “Join a Meeting”.
2. Enter the Meeting ID and click “Join”.
3. When prompted enter the meeting passcode and click “Join Meeting”. If this does not occur, click “Launch Meeting” in your browser window.
4. Zoom will prompt for your e-mail address and name, Then, click “Join Webinar”.
5. You should then see the Zoom meeting. Your microphone and camera will remain disabled until you are called on. To make sure your audio settings are correct, click “Audio settings” in the bottom left corner of the Zoom window.
6. When it is your turn to address the Board, you will see a message pop-up on your screen that says “The host would like you to unmute”. Select “Unmute” and the Board should then be able to hear you.

Join using Phone Dial-In:

1. Dial 1 (669) 900-9128 or 1 (253) 215-8782.
2. Enter the Meeting ID followed by # when prompted.
3. Press # to skip the Participant ID when prompted, as you do not have Participant ID.
4. Enter the Meeting Password followed by # when prompted.
5. If the meeting hasn’t started yet, you will not hear anything. Once the meeting starts, you should be able to hear the meeting but will remain muted until you are called on by the Board.
6. When it is your turn to address the Board, you will be identified by the last 4 digits of your phone number.
   Press * then 9 to raise your hand, if necessary.
   Press * then 6 to unmute yourself.

Arrive by 9:15 a.m. to the hearing room indicated on your Notice of Hearing, and check-in with the Clerk of the Board. Parking is limited to 3 hours in lot G. Those expecting to attend for more than 3 hours should park in lot F, beneath the solar panels.

Assessment Appeals Board Meetings are typically held in the Board of Supervisors Hearing Room, Located in the Administration Building – Main Plaza Level, County of Ventura Government Center, 800 S. Victoria Av., Ventura, CA 93009

Assessment Appeals Hearing Officer Meetings are typically held in the Clerk of the Board’s Office – Rincon Conference Room, Located in the Administration Building – Fourth Floor, County of Ventura Government Center, 800 S. Victoria Av., Ventura, CA 93009

In-Person attendees are required to provide 6 copies of any evidence (or 3 copies for Hearing Officer hearings) they would like the board to consider, not including a copy for yourself.
Please bring your neatly organized hearing documents with you on the day of the hearing. Copying services are not available.

Assigning Exhibit Numbers:
You do not need to assign exhibit numbers to your evidence documents. However, if you wish to pre-number your exhibits, County Ordinance requires that applicant exhibits be identified numerically, beginning with the number 1. This includes any narratives or cover letters that you will present. If you do not pre-number your exhibits, the Clerk of the Board will assign exhibit numbers sequentially based on the order of presentation.

Do not assign your exhibits alphabetical identifiers. County ordinance requires that only Assessor’s Office evidence submission exhibits be identified with letters, beginning with the letter A.

If you are unable to attend your hearing as scheduled, either in-person or remotely, you should inform the Clerk of the Board as soon as possible.
On the day of the meeting, if you experience difficulties joining the meeting due to an internet outage or other unforeseen issue, or are delayed in attending in person, please let the Clerk of the Board know immediately, by one of the following methods:

• Use the Meeting Dial-In Option. If you have phone service, try using the Dial-In option for the meeting. This will give you an opportunity to speak directly with the Appeals Board regarding the issue and the Board can approve rescheduling of your hearing to a new date.
• E-Mail the Clerk. E-Mail to aabclerk@ventura.org with the issue you are experiencing and a phone number where you can be reached. The Clerk will relay your message to the Appeals Board. Try to stay connected to your e-mail, as there may be follow-up questions.
• Call the Clerk of the Board’s Office. Main Office line at (805) 654-2251 and press 4 when the recording begins. This will connect you to the first available staff member in the office, who will relay your message to the Clerk.

Hearing Procedures:

Applicants, their Representatives, and General members of the public will be able to hear and see the proceedings remotely, but their microphone will be controlled by the Clerk and they will only be able to speak when prompted by the Board.

The Board will first get a status of each case on their agenda, prior to hearing any case presentations or evidence. During this initial status discussion, Applicant’s will only be able to participate with zoom audio or telephone, for efficiency purposes.

Once all in-person and remote participants have had the opportunity to address the Board, the Clerk will identify any outstanding cases where the Applicant has not made an appearance. If an item does not have any stipulation or other request submitted, and the applicant has made no attempt to participate in the meeting in-person or remotely, the Board may then deny the Application due to lack of appearance and no further action will be taken on that appeal.

When it becomes time to hear the details of your case, you will have the ability to freely control your own camera and microphone. While it is preferred that all parties participate with their video camera on, exceptions are made if necessary.

Once all business has been disposed of, the Chair will adjourn the meeting and all Board Members, Assessor Staff, and other remaining remote participants will be disconnected.

Presentation of Arguments and Evidence by Remote Hearing:

In cases where the Assessor’s Representative and the Applicant or Applicant’s Representative are prepared to move forward with their hearing via remote means, and the Board has agreed to hear the case remotely, the following procedures will apply.

The Board will call the item to being hearing the presentation and arguments and reviewing evidence.

The following steps will take place to conduct hearing presentations:

1. Before your case begins, you will be administered an oath via zoom.
2. The Clerk will identify the nature of the pending appeal and transmit an electronic copy of the Assessment Appeal Application to all participants. All documentation will be provided to all participants simultaneously via the Zoom chat function.
3. The Assessor will give a brief overview of the Property Characteristics and Values under appeal.
4. The Board will determine if the Applicant or the Assessor has the burden of proof.
5. The party with the burden of proof will then be given the opportunity to submit their evidentiary documents and provide oral testimony. All parties will receive their own electronic copy of the presentation and evidence. The Clerk of the Board will screen-share the current exhibit of discussion and advance the page when indicated by the presenter.
6. Once the party bearing the burden of proof has completed their presentation, the other party and the Members of the Board will ask questions of the presenter.
7. Items 5 and 6 as listed above will then be repeated for the presentation of arguments and evidence by the party who does not hold the burden of proof.
8. Once each party has had the opportunity to present evidence and be questioned, the Board will ask for closing statements.
9. The party that does not have the burden of proof will present their closing oral statements first.
10. The party with the burden of proof shall have the right to make their closing oral statements last.
11. The Board will then close the hearing to further testimony and evidence, and will determine the appropriate method for deliberations.
12. The decision of the Board will be sent to all parties via the Clerk in the form of a minute order.

Hearing Procedures:

The Board will first get a status of each case on their agenda, prior to hearing any case presentations or evidence. When your appeal case is called, approach the podium, state your name, and provide answers to the Board’s questions.

Once all in-person and remote participants have had the opportunity to address the Board, the Clerk will identify any outstanding cases where the Applicant has not made an appearance. If an item does not have any stipulation or other request submitted, and the applicant has made no attempt to participate in the meeting in-person or remotely, the Board may then deny the Application due to lack of appearance and no further action will be taken on that appeal.

When it becomes time to hear the details of your case, you will have the option to sit down at a table and spread out your documents.

Once all business has been disposed of, the Chair will adjourn the meeting.

Presentation of Arguments and Evidence by In-Person Hearing:

In cases where the Assessor’s Representative and the Applicant or Applicant’s Representative are prepared to move forward with their hearing, the following procedures will apply.

The Board will call the item to being hearing the presentation and arguments and reviewing evidence.

The following steps will take place to conduct hearing presentations:

1. Before your case begins, you will be administered an oath.
2. The Clerk will identify the nature of the pending appeal and transmit an electronic copy of the Assessment Appeal Application to all participants. All documentation will be provided to all participants in the form of a paper copy.
3. The Assessor will give a brief overview of the Property Characteristics and Values under appeal.
4. The Board will determine if the Applicant or the Assessor has the burden of proof.
5. The party with the burden of proof will then be given the opportunity to submit their evidentiary documents and provide oral testimony. All parties will receive their own paper copy of the presentation and evidence.
6. Once the party bearing the burden of proof has completed their presentation, the other party and the Members of the Board will ask questions of the presenter.
7. Items 5 and 6 as listed above will then be repeated for the presentation of arguments and evidence by the party who does not hold the burden of proof.
8. Once each party has had the opportunity to present evidence and be questioned, the Board will ask for closing statements.
9. The party that does not have the burden of proof will present their closing oral statements first.
10. The party with the burden of proof shall have the right to make their closing oral statements last.
11. The Board will then close the hearing to further testimony and evidence, and will determine the appropriate method for deliberations.
12. The decision of the Board will be sent to all parties via the Clerk in the form of a minute order.