Board of Equalization Assessment Appeals

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FILING PERIOD: July 1st to September 15th each year
HEARING DEPOSIT: $200.00 per application (exceptions apply)

CONTACT

Send correspondence and questions on Assessment Appeals applications to: kcboe@co.kings.ca.us

MEETINGS

Calendar

LOCATION

Board of Supervisors Chambers, Kings County Government Center
1400 W. Lacey Boulevard, Hanford, California 93230

The following information is not intended as legal advice. This information is merely a summary of the assessment appeals process, which is subject to change at any time. The law may differ depending upon factual circumstances. If you have any legal questions about the assessment appeals process, please contact a licensed attorney.

WHAT IS THE BOARD OF EQUALIZATION?

The Board of Equalization is a five (5) member board that hears assessment appeals and equalizes the tax roll. In some counties, one or more assessment appeals board panels are appointed to hear assessment appeals. In Kings County, the Board of Supervisors sits as the Board of Equalization for this purpose, instead. The Clerk of the Board’s office processes the applications, prepares the agendas, provides legal noticing, attends meetings, prepares minutes, and maintains records of the proceedings. The Clerk of the Board’s office also processes stipulations, withdrawals, determines the validity of applications, as well as responds to inquiries and ensures compliance with the Revenue Taxation Code.

WHAT IS AN APPEAL?

An appeal is a formal action a Kings County property taxpayer can take to challenge a dispute on the value of property being assessed. After submitting a complete appeal application, you will have an opportunity to make your case to the Board of Equalization. Members of the public may attend an assessment appeals hearing to see what the process entails.

WHEN TO APPEAL

Even without filing an appeal, you may contact the County Assessor’s office to discuss any dispute you have with your property tax assessment and to explore a resolution. But keep in mind that there are important appeals filing deadlines to watch. If you are unable to resolve your dispute with the Assessor informally before the appeals filing deadline, you will need to file an appeal if you want to preserve your right to appeal. The application period on an annual assessment opens on July 1st and closes September 15th. You must have your application processed and postmarked by September 15th. For most other types of appeals, including appeals of escape and supplemental assessments, you must file within 60 days of the mailing of the assessment notice. Consult an attorney if you have any questions about appeals filing deadlines.

YOUR RIGHTS
Before you file an assessment appeal, you should read all materials in the Filer Notice & Kings County Rules/Resolution section of this page, as well as the Additional Information section, to better understand your rights and the rules governing the appeals process.

FILER NOTICE & KINGS COUNTY RULES/RESOLUTION

Notice to Filers
Kings County Rules/Resolution
Kings County Rules/Resolution Amendment

ADDITIONAL INFORMATION

Publication 30, Residential Property Assessment Appeals
For more information click here

DO I NEED AN AGENT OR AN ATTORNEY?

Personal appearance is required at the hearing by you or your agent or attorney, as further described in Board of Equalization Rule 317. We cannot advise you on hiring an agent or attorney. If you are represented by an agent or an attorney, you are welcome to attend to observe. If you hire an agent or attorney after you have already filed an appeal, you must complete the Agent or Attorney Authorization/Substitution/Revocation Form or contact the Clerk of the Board’s office.

KC BOE 305ag Authorization of Agent Atty
KC 305R Substitution of Agent

HOW TO APPEAL

To appeal, fill out an application, attach copies of appropriate documentation, sign the application, make check out to “County of Kings” for the $200.00 filing deposit per application, and mail all documents by the applicable filing deadline. You may also submit the application in person. Hearing deposits are not required for owner/occupied single family dwellings. Appeal applications are reviewed by the Clerk of the Board to determine if they are timely filed and complete. If an application is considered timely and complete, it will be scheduled for hearing, and you will be notified of the hearing date. See Local Rule 8 if you need to request a continuance. Keep in mind that by law your appeal must be heard in the time period specified in Revenue and Taxation Code Section 1604, and continuances and postponements may be subject to your agreement to extend this time period.

If you intend your assessment appeal application to constitute a request for claim of refund, be sure to check the appropriate box on the application form. If you wish to request written finding, be sure to request that on the application form, as well. We cannot advise you on the advantages of either of these requests, but your ability to challenge the Board of Equalization’s determinations in court may be affected by your exercise of these options. If you have questions, please consult an attorney.

Prior to your hearing date, you and the Assessor both have certain rights to request information from one another. Please see Revenue and Taxation Code Sections 408 and 441 and Board of Equalization Rule 305.1. Your failure to provide information when requested may prevent you from introducing that information at the hearing. Contact an attorney if you have any questions about your obligation to share information with the Assessor or your right to request information.

On your hearing date, you or your authorized representative must attend in person at the time of the hearing, if no one is present your appeal will be denied, and your hearing deposit will not be refunded. If you plan to submit any documents for your case as exhibits at the hearing, you are required to bring ten (10) full sets of any materials you intend to use to make your case.

You may withdraw your appeal application at any time. Hearing deposits are nonrefundable unless you withdraw your application 30 days prior to your scheduled hearing date. You may request to extend your hearing date by completing the waiver below and submitting to the Clerk of the Board’s office. If the request is granted, you will be notified of the decision and a new hearing date.

APPEAL APPLICATION, WITHDRAWAL FORM, & EXTENSION WAIVER

2024 Assessment Appeal App

2023 Assessment Appeal Application

2022 Assessment Appeal Application
KC BOE 305WD Withdrawal of Application
KC BOE305W Extend Hearing Waiver

APPEALS PROCESS

Kings County Board of Equalization Appeals Process