Assessment Appeals Commission
The Assessment Appeals Commission is a panel of five regular members and a small selection of alternates charged with the review of Initial Decision and Orders of an administrative law judge. Comprised of an assortment of active and retired professionals in the field of property taxation and property assessment the commission has members who are appraisers, lawyers, assessors, or other property tax professionals.
Parties affected by an Initial Decision and Order from an administrative law judge on an appeal to the State Board of Equalization may petition the Assessment Appeals Commission to review the decision. The Assessment Appeals Commission may affirm the decision of the Administrative Law Judge or remand the case for further proceedings if the rights of the petitioner have been prejudiced because the administrative findings, inferences, conclusions, or decisions are:
• In violation of constitutional or statutory provisions;
• Made upon unlawful procedure;
• Arbitrary and capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion; or
• Unsupported by evidence that is both substantial and material in light of the entire record.
The Assessment Appeals Commission will issue a Final Decision & Order within ninety (90) days of a hearing on the appeal. If the State Board of Equalization does not elect to review the decision of the commission the decision becomes final forty-five (45) days after it is entered.
Appeals reaching the Assessment Appeals Commission filed after July 1, 2017, will be largely limited to the administrative record. The AAC will consider only records and evidence from the initial assessment or tax-exemption decision, and evidence, testimony, and orders from a hearing before the county board of equalization or Administrative Law Judge as part of the earlier appeals. Hearings before the Assessment Appeals Commission will be limited to providing argument based on evidence already in the administrative record, which includes exhibits such as tax assessments, applications, correspondence, photographs, and expert opinions, in addition to the audio recordings or transcripts of any previous hearings.
For more information regarding review by the Assessment Appeals Commission of orders issued by an Administrative Law Judge, please see the below memorandum.