Assessment Appeals Board (AAB)

If a property owner disagrees with an assessed property value used in determining a tax bill, they may challenge the assessment by filing an appeal with the Assessment Appeals Board. The filing period to appeal regular assessments is July 2nd through November 30th.

Assessment Appeals applications must:

  • Include an original wet signature.
  • Be accompanied by an original wet signature on the agent authorization form (if applicable).
  • Be submitted with a $30 application fee (or valid fee waiver).

Applications may be submitted:

  • In person or by mail to Nevada County Clerk of the Board, 950 Maidu Avenue, Suite 200, PO Box 599002, Nevada City, CA 95959.
  • During business hours July 2nd through November 30th for regular assessments. (See application for filing period information regarding escape, supplemental and calamity assessments.)
  • Note: Scanned/emailed applications (and scanned non-original agent authorization signatures) will not be accepted.

Appealing Your Assessed Value

For information on how to file an assessment appeal application with the Assessment Appeals Board, please contact the Clerk of the Board. See the "Information and Instructions" section at the end of the application for filing period information for supplemental, escape and calamity assessment appeals.


  • 3rd Wednesday of each month, unless otherwise specified or there are no appeals scheduled. (July meeting is 1st Monday of the month.)
  • Eric Rood Administrative Center
    950 Maidu Avenue, First Floor
    Nevada City, CA 95959
  • Fiscal Year 2022/23 AAB Calendar 

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas and Minutes


  • Gerald R. Bushore, Chair
  • James Rees, Vice Chair
  • Steven Hurley, Member
  • Ashley Bierwolf, Alternate
  • Vacant, Alternate

Interested in serving on the AAB? Apply here.

About the Assessment Appeals Board

This Board is appointed by the Board of Supervisors as an independent agency, separate from the Assessor's office, and was established to decide disputes between the County Assessor and property owners. Specific qualifications are required per Section 1624 of the Revenue and Taxation Code. Learn more about board composition, compensation, and qualifications.


The function of the Appeals Board is to determine the full value of property or to determine other matters of property tax assessment over which the Appeals Board has jurisdiction. The Board acts in a quasi-judicial capacity and renders its decision only on the basis of proper evidence presented at the hearing. The functions of the Board are outlined in Section 1620 et seq. of the Revenue and Taxation Code.

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