Differences over the valuation of property are handled by the Local Board of Equalization. This is composed of the members of the Board of Supervisors sitting as the Board of Equalization. They consider all evidence presented by the property owner and the Assessor's Office at a formal public hearing.

Appeals of regular assessments must be filed between July 2 and September 15. Appeals of supplemental assessments must be filed within 60 days of the mailing date on the supplemental assessment notice. All appeals must be filed with the Clerk of the Board of Supervisors at the Courthouse, PO Drawer D, Downieville, CA 95936.

Before a formal application is filed, differences should be discussed with the assessor's office and the Assessor's staff should be asked to again review the property. If the differences cannot to be solved, then an application could be filed with the Clerk of the Board's Office. 

Local Board hearing rules may be reviewed at the Assessor's and the Clerk's Offices, as well as on the Board of Supervisor's Property Tax Assessment Appeals page.