In all California counties, one or more assessment appeal boards or a county supervisory board perform the functions of a local compensation committee, commonly referred to as an appeal committee. The Board of Appeal is an independent body whose mission is to resolve disputes between the county appraiser and taxpayers about the value of the property assessed locally. Decisions of a Board of Appeal shall be legally binding and enforceable. The State Equalization Council prescribes property tax rules and issues teaching materials to assist the appeal chambers in carrying out their functions. Note: Prior to January 21, 2015, Form BOE 305-AH, Application for Appeal of Assessment, was previously referred to as the Request to Amend the Assessment. Be sure to use the current form when you receive an application from your district clerk of the council. The property taxes a California taxpayer pays are based on the estimated value of their property, which is determined by the county appraiser. Under California law (Proposition 13), the estimated value of a property is usually determined when the property changes hands or when it is newly built. If a taxpayer does not agree with the determined value for a property, they should discuss this with their district appraiser`s staff. If no agreement can be reached, taxpayers have the right to appeal the value in certain circumstances and restrictions. .