SANTA CRUZ — Property owners challenging their assessments will be following a clearer process with possibly a bit more red tape under new rules approved by the Santa Cruz County Assessment Appeals Board.
The changes establish detailed filing requirements, give applicants 30 days to correct incomplete applications or submit missing fees and allow 60 days to appeal applications rejected as late. They also expand procedures for postponements, missed hearings, remote participation and evidence submission.
Under the revised rules, applicants must file a separate application with an original signature for each assessor’s parcel number. Faxed applications and copied signatures will not be accepted. Each application must identify the applicant and property, list the value assigned by the assessor and state the applicant’s opinion of the property’s value.
Applications may be mailed or delivered to the Clerk of the Board’s office. Hand-delivered applications must arrive by 5 p.m. Pacific time on the final day of the filing period. Mailed applications must be postmarked by the deadline.
The amended rules also create procedures to follow when an application is incomplete or submitted without the required $50 processing fee. The clerk must notify the applicant whose filing is missing information or payment and provide 30 days to correct the problem. People receiving public benefits, low-income applicants and those without enough income to meet basic household needs may request a fee waiver.
If the applicant does not correct the application or submit the fee within 30 days, the Assessment Appeals Board will hold a hearing to decide whether the application is valid.
The clerk may reject an application filed after the deadline. The revised rules give applicants 60 days from the mailing of the denial notice to file a written appeal and request a hearing on whether the application was timely.
The changes also establish clearer procedures for postponing hearings. The clerk may grant each party one postponement if a written request is submitted at least 21 days before the hearing and sufficiently ahead of the state’s two-year deadline for resolving an appeal. Additional postponements require approval from the board and a showing of good cause. Applicants requesting delays close to the two-year deadline may be required to agree to extend that deadline.
Applicants whose appeals are denied because they failed to appear may request reconsideration within 60 days. They must provide evidence showing good cause for missing the hearing and failing to request a postponement.
The revised rules also provide detailed requirements for remote hearings. Proceedings generally will be conducted in person, but the board may use Zoom when circumstances require it. Participants may reject a remote hearing and request a postponement until an in-person hearing is available.
The changes also require audio or video recordings of all board and hearing officer proceedings.
Applicants who request written findings of fact must pay for the county counsel’s time preparing them. They must provide an advance deposit equal to at least two hours of work and will be billed or refunded after the final cost is calculated.
The amendments also authorize the clerk to make future nonsubstantive administrative changes without returning to the Assessment Appeals Board or Board of Supervisors for approval. Such changes would be limited to keeping the local rules consistent with updated guidance from the California State Board of Equalization.
The Assessment Appeals Board hears disputes between taxpayers and the county assessor. It may lower, uphold or increase individual assessments based on evidence presented at a hearing. It cannot change tax rates, waive delinquent-tax penalties, extend statutory filing periods or alter the county’s entire assessment roll.