What happens after the hearing?
After the hearing
The Assessment Appeals Board's Decision
The Assessment Appeals Board (AAB) will take your case under submission and render its decision at a later date; you will be notified of its decision (Notice of Decision) no later than 120 days from the date of the hearing. The AAB can either agree with your value, the Assessor's value, or another value that they believe is more appropriate based on the evidence presented. This will be the value enrolled on your property taxes. If you have requested Written Findings of Fact, you will receive the findings 45 days after the Notice of Decision has been sent to you.
You may request for a CD recording of the AAB hearing. The fee is $1.00 per CD; shipping charges are additional. Please note that we cannot segment the recording to your hearing time; the recording will be of the full meeting. Please contact the clerk at AAB@smcgov.org; be sure to provide your appeal number and the hearing date.
Your tax adjustment
Tax adjustments are generally automatic. There is no need to fill out another form. Your response to Box 8 of the application will only affect how long you have to file a lawsuit. If your application is designated as a claim for refund, you must file your claim in Superior Court within six months of the date of the Assesment Appeal's decision; however, if your application is not designated as a claim for refund, you will have six months from the Assessment Appeal's decision to file a Claim for Refund with San Mateo County and then you will have six months from the time San Mateo County denies your claim to file your claim in Superior Court.
Continuing the Appeal
If you do not agree with the AAB’s decision, you can appeal your case to the State of California Superior Court (if you made your application a claim for refund-Box 8 on the application). You must file within six months of the date your claim for refund was denied by the Board of Supervisors (if you did not make your application a claim for refund). The AAB cannot reopen and rehear your case at a later date even if you have more evidence to present. Written Findings of Fact, a brief summary of your case showing the basis for the AAB's decision, are generally required to appeal the AAB’s decision. You must request for Written Findings of Fact before your hearing begins.