Differences of opinion about the assessed value of property which cannot be resolved by taxpayer discussion with the Assessor's Office, may be appealed to the Assessment Appeals Board. This is a body of three persons appointed by the Board of Supervisors. The Appeals Board considers evidence presented by the property owner and the Assessor's Office at a formal hearing. The Appeals Board then establishes a value for the property.
Appeals of regular assessments must be filed between July 2nd and November 30th. Appeals of supplemental and escaped assessments must be filed within 60 days of the mailing date on the supplemental or escaped notice.
Appeal forms may be obtained from, and filed with:
Monterey County Clerk of the Board
P. O. Box 1728
Salinas, CA 93902-1728
Phone (831) 755-5066
The State Board of Equalization publishes a pamphlet which describes the appeals process in detail. The pamphlet is in PDF format and requires Adobe Acrobat Reader to view and print. Download Acrobat here. If you have Acrobat Reader installed on your computer, go to the State Board of Equalization Homepage and follow the links. The Institute for Local Government has also published a flyer on the appeals process that can be downloaded by clicking here.