Assessor review or Assessment Appeals Board? When to file both (Los Angeles County, 2026)

By HiHolt · October 2026 · County forms, board rules and state law checked October 13, 2026

Short answer: They are separate, and you can use both at once. The Assessor's Decline-in-Value Review is free and informal: an Assessor appraiser reviews your form and evidence. The Assessment Appeals Board is an independent board that decides your property's value after a hearing; you file an Assessment Appeal Application (Form AAB-100) and pay a $46 non-refundable fee unless a hardship waiver is granted. Both take 2026 filings from July 2 to November 30, 2026. Filing with the Assessor does not extend the board's filing period, and the County's appeals board recommends filing with both.

For the Assessor's form, step by step, see How to file a decline-in-value review in Los Angeles County. For the rules behind a Proposition 8 reduction, see Proposition 13 vs. Proposition 8.

The two routes side by side

Why the County suggests filing both

The Assessor says that to preserve your rights to a formal appeal, "you must file an application with the Assessment Appeals Board during the open filing period beginning on July 2 and ending on November 30" (Assessor, Contesting Your Assessed Value). Its 2026 form adds: "You may appeal before the applicable deadline without waiting for a response to this claim" (2026 RP-87). An appeals board cannot extend a filing period (BOE Publication 30), and the Assessor's Decline-in-Value page and form give no processing time.

The appeals board's public education presentation (revised October 2024) states: "It is recommended that the taxpayer file with both departments (during the relevant filing periods) to protect your right to an appeal" (Assessment Appeals Board, Public Education Program).

Filing with the appeals board

The form. Los Angeles County uses Form AAB-100, "Assessment Appeal Application"; the version on the board's forms page is REV. 12 (05-24). Before January 21, 2015, the state form was named "Application for Changed Assessment" (BOE, Assessment Appeals), the name used in the notice below. For a Prop 8 appeal, check "Regular Assessment" (Section 5) and "A. Decline in value" (Section 6), and give your opinion of value (Section 4); the form says an application without one is rejected. Do not attach evidence. A decline-in-value appeal covers only the year appealed (Form AAB-100).

The fee. $46 per application, paid when you file and non-refundable regardless of the outcome; paying by card online adds a $1.49 vendor fee (AAB filing fee FAQ). If paying would cause undue financial hardship, file the board's fee waiver request with your application. If a waiver is denied, the fee is due within ten days of the denial letter. An application with neither payment nor a waiver form is denied.

Online or on paper. Online, use "Applicant Login" at lacaab.lacounty.gov, with information from your property tax bill; the site says 2026 regular filing "ends November 30, 2026 at 12 midnight PST." On paper, mail the form to the Assessment Appeals Board, 500 West Temple Street, Room B4, Los Angeles, CA 90012, postmarked by the last day, or deliver it there by 5 p.m. Fax and email filings are not accepted (Assessment Appeals Board Rules, Rule 4). For help with the form, the board lists (213) 974-1471.

What happens at the hearing

You are notified at least 45 days before the hearing (AAB FAQ). A board hearing is formal and recorded. A condo owner may instead ask for a hearing officer (Section 9 of the form): the hearing is less formal, the officer recommends a value to the board, and either side may ask for a new hearing before the full board within 14 days (How to Prepare for Your Assessment Appeals Hearing).

Only evidence presented at the hearing counts; anything you gave the Assessor must be presented again. The same guide lists evidence that is not admissible, including sales more than 90 days after the valuation date (January 1 for a Prop 8 appeal), taxes paid, and assessed values of comparable properties. The board's portal user guide says to upload evidence at least three business days before the hearing.

Either side may start an exchange of information (R&T Code §1606): you, regardless of your property's value; the Assessor, if the assessed value exceeds $100,000. The request, with an opinion of value and supporting data, is due at least 30 days before the hearing, and the reply at least 15 days before. Afterward, evidence is limited to what was exchanged plus related new material, unless the other side consents.

Can the value go up? Yes: "the appeals board can increase, decrease, or not change an assessment" (Form AAB-100). The board sets full value "without limitation by reason of the applicant's opinion of value" (R&T Code §1610.8). If the Assessor will seek a higher value, it must notify you in writing at least 10 days before the hearing; after that you can withdraw only by written agreement with the Assessor (Board Rules 14(H) and 14(I)). The value still cannot exceed your Proposition 13 value (B&P Code §17537.9).

How long it takes

The County's FAQ says: "A hearing will be scheduled within the first year of filing. The Assessment Appeals Board has two (2) years from the date of filing to hear your case." If the board does not decide within two years of a timely filing, your opinion of value on the application becomes the value taxed for that year, unless you agreed to extend the time or another exception in the statute applies (R&T Code §1604(c)). The County's hearing guide says the notice of decision follows within 120 days of the hearing, unless noted otherwise there.

If the Assessor agrees before your hearing

If the Assessor grants your RP-87 review first, the appeals board's presentation says you may ask in writing to withdraw your appeal; the board's withdrawal form has a box for an appeal "resolved with the Assessor's Office." The $46 fee is not refunded.

If you and the Assessor agree on a value after you file the appeal, the agreement is a written stipulation signed by you or your agent, the Assessor and the county's legal officer. The board can accept it without your appearance, or reject it and set a hearing (R&T Code §1607). The County's hearing guide says: "Do not withdraw your appeal filed with the Appeals Board at this time."

Agents and lawyers

Representation is optional (Form AAB-100, Section 2). A spouse, child, parent, registered domestic partner or California-licensed attorney needs no agent authorization. Any other agent who files for you needs your written authorization on, or attached to, the application when it is filed; retroactive authorizations are not allowed (Board Rules, Rule 4). Anyone paid to represent you must be registered as a tax agent under Los Angeles County Code Chapter 2.165.

FAQ

Should I file with the Assessor or the appeals board? You may file with both, as the County's appeals board recommends. The Assessor's review is free; an appeal filed by November 30 costs $46 and keeps your right to a hearing if you disagree with the Assessor's result or do not have it yet.

Can the appeals board raise my assessment? Yes, based on the evidence, but never above your Proposition 13 value.

How long does an assessment appeal take in Los Angeles County? The County says a hearing will be scheduled within the first year; the board has two years from filing unless you agree to extend.

Do I need a lawyer for an assessment appeal? No. The BOE says you may represent yourself (BOE Assessment Appeals FAQs). Its guide adds that if you plan to take an adverse decision to superior court, you may want legal counsel at the hearing.

Is the $46 refunded if I win or withdraw? No. The County says the fee is non-refundable regardless of the outcome.

About HiHolt

This paragraph describes our own paid service. You do not need a company to file with the Assessor or the appeals board. HiHolt prepares and files Proposition 8 decline-in-value reviews for California condo owners who sign a written authorization. Downtown Los Angeles condos are checked online right away; other California condos on request. The fee is 30% of the property tax actually saved for that year. Nothing is charged before filing, HiHolt pays Los Angeles County's $46 appeal fee, and you pay only if your tax goes down. HiHolt is a brand of Fortunewoods LLC, a private company. Its filings are made under Los Angeles County Tax Agent Registration Number AG00000-1565.

Required notice

This service is not associated with any government agency. An informal assessment review by the Assessor is free of charge, and you can file an Application for Changed Assessment with the Assessment Appeals Board on your own behalf. The appeals board also has the authority to raise property values, but in no case higher than the Proposition 13 protected value.

County forms, County pages, board rules and state law checked October 13, 2026. This article describes the 2026 filing period in Los Angeles County and is not legal or tax advice.

Sources:

• Los Angeles County Assessment Appeals Board, online filing site (filing periods, fee notice, agent rules), checked October 13, 2026: lacaab.lacounty.gov
• Los Angeles County Board of Supervisors, Assessment Appeals (fee waiver, hybrid hearings), checked October 13, 2026: bos.lacounty.gov
• Assessment Appeals, AAB Resources (forms and guides), checked October 13, 2026: bos.lacounty.gov
• Assessment Appeals, FAQs, checked October 13, 2026: bos.lacounty.gov
• Assessment Appeals, Board Members and Hearing Officers, checked October 13, 2026: bos.lacounty.gov
• Form AAB-100, Assessment Appeal Application (BOE-305-AH REV. 12 (05-24)), with instructions, checked October 13, 2026: assets-us-01.kc-usercontent.com
• Assessment Appeals Board, Filing Fees FAQ, checked October 13, 2026: bos.lacounty.gov
• Assessment Appeals Filing Fee Waiver Request (Rev. 05/01/2024), checked October 13, 2026: assets-us-01.kc-usercontent.com
• County of Los Angeles, Assessment Appeals Board Rules (adopted June 29, 2010), checked October 13, 2026: assets-us-01.kc-usercontent.com
• How to Prepare for Your Assessment Appeals Hearing (revised May 2024), checked October 13, 2026: assets-us-01.kc-usercontent.com
• Assessment Appeals Board, Public Education Program presentation (revised October 15, 2024), checked October 13, 2026: assets-us-01.kc-usercontent.com
• Assessment Appeals Portal (AAP) User Guide for Applicants and Tax Agents, checked October 13, 2026: assets-us-01.kc-usercontent.com
• Withdrawal of an Application, Form AAB105, checked October 13, 2026: assets-us-01.kc-usercontent.com
• Los Angeles County Assessor, Contesting Your Assessed Value, checked October 13, 2026: assessor.lacounty.gov
• Los Angeles County Assessor, Decline-in-Value, checked October 13, 2026: assessor.lacounty.gov
• Los Angeles County Assessor, 2026 Decline-in-Value Review Application, Form RP-87 (REV. 7/26), checked October 13, 2026: res.cloudinary.com
• California State Board of Equalization, Assessment Appeals, checked October 13, 2026: boe.ca.gov
• California State Board of Equalization, Assessment Appeals FAQs, checked October 13, 2026: boe.ca.gov
• California State Board of Equalization, Publication 30, "Residential Property Assessment Appeals" (February 2020), checked October 13, 2026: boe.ca.gov
• California State Board of Equalization, Letter To Assessors No. 2026/023, "County Assessment Appeals Filing Period for 2026" (June 2, 2026), checked October 13, 2026: boe.ca.gov
• California Revenue and Taxation Code §1604, checked October 13, 2026: leginfo.legislature.ca.gov
• California Revenue and Taxation Code §1606, checked October 13, 2026: leginfo.legislature.ca.gov
• California Revenue and Taxation Code §1607, checked October 13, 2026: leginfo.legislature.ca.gov
• California Revenue and Taxation Code §1610.8, checked October 13, 2026: leginfo.legislature.ca.gov
• California Business and Professions Code §17537.9, checked October 13, 2026: leginfo.legislature.ca.gov