By statute, local governments cannot receive more than a six-percent increase plus growth over the previous year in total property tax revenue. If you are not given a decision at the time of hearing you shall be notified in writing of the Board's decision no later than ten 10 days after the decision has been rendered. Local governments are required to obtain voter approval to allow a property tax rate to be established for any long-term debt general obligation bonds. The deputy district attorney or the county clerk will administer the oath to the witnesses who are to appear. You or your representative presents the reasons and evidence to establish that the market value of the property is less than the taxable value computed for your property as shown on the "Notice of Value". The State board may deliberate and consider the decision of the appeal immediately or may defer the time for the decision. Adverse factors affecting the value have not been considered in determining the taxable value. An error has been made in computing the taxable value.

At the conclusion of the appeal, the County Board may deliberate and consider the matter immediately or may defer the time for decision until other appeals have been completed. If you had a transcript made of your hearing before the County Board you are required to provide a copy of the transcript to the secretary of the State Board upon filing your appeal to the State Board. It is not necessary to be represented by an attorney or an accountant before the board. Remember that you are also required to provide one to the county clerk. Consideration will be given to the fact that complex appeals may require more time to establish a record to permit further appeals. The County Boards may set time limits for appeals and may limit redundant or irrelevant testimony.

Hearings before the County Boards of Equalization will be scheduled as necessary but will be concluded on or before February 28. You will also be notified of the procedure for appealing to the State Board of Equalization. You will be notified in writing of your hearing date and time at least ten 10 days prior to the hearing. If there is more than one parcel and they are not contiguous or if they are under different ownership you will need to obtain and file a separate appeal for each parcel. The local government's budget must be adopted no later than June 1. All decisions will be in writing and served in person or by certified mail within 30 days after the date of the decision. The personal property manual includes a schedule of expected life for numerous types of personal property and individual schedules of short, average and long life items.