Recent Decisions of the State Board of Equalization

From this page the user may view property tax appeal decisions issued in recent years and since January 1 of the current year. Each decision is a .pdf file with a name that contains the date the decision was entered and the name of the appellant. The decisions are organized by source, as follows:

Judge — decisions rendered by administrative judges appointed by or assigned to the State Board of Equalization

SB–AAC — decisions rendered by the full State Board of Equalization or Assessment Appeals Commission on review of decisions rendered at a lower level

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These decisions represent appeals decided after a contested hearing and they are listed to illustrate how the Board might decide future appeals involving similar issues or facts. Orders or decisions dismissing withdrawn appeals or carrying out agreements or stipulations of the parties are not included in the decisions listed here for viewing, and it should be noted that a large percentage of appeals to the Board are withdrawn or settled at or prior to a hearing.

Lay persons deciding whether to appeal should not base their decision solely on their reading of these decisions. The value of a particular decision as precedent or the interpretation of the decision or its application to similar circumstances is often a complicated judgment. Lay persons may wish to seek legal or appraisal assistance in evaluating their own claims or the decisions presented here.