2018 ANNUAL REPORT 15 THE ROLE OF THE ASSESSMENT APPEALS BOARD The Assessment Appeals Board is an independent agency separate from the Assessor’s Office, established to decide disagreements in valuation between the Assessor’s Office and property owners. ASSESSMENT APPEALS DUTIES OF ASSESSMENT APPEALS BOARD MEMBERS To listen to testimony, review documents, and ask questions of both the taxpayer and Assessor Representative in order to determine the fair and correct assessment of property in accordance with the California Revenue and Taxation Code. As a result of reforms by the Office of the Assessor, there are 7,000 fewer open appeal cases for the 2017-18 fiscal year, compared with the prior fiscal year. (1) Number of filings represents calendar year activity processed for the subsequent roll year. Filings Per Year(1) 40,000 20,000 0 2016 23,700 2011 40,000 2012 38,700 2013 33,300 2014 30,600 2015 28,500 2017 19,300 34,000 CASES PREPARED BY THE OFFICE OF THE ASSESSOR