America's Property Tax Advisor

California - Deadline Extended for County Boards to Rule on Appeals


California County Boards of Equalization have been required by law to make a final determination on assessment appeals within two years of the timely filing of the application. If the BOE failed to make a final determination in this time period, the applicant’s opinion of value was automatically accepted.


However, with disruptions caused by the COVID-19 pandemic, the two-year statute of limitations has been temporarily extended, giving officials more time to make a final judgement.


Governor Newsome issued an executive order extending the deadline to January 31, 2021 on any pending appeal filed on or before March 4, 2020. In addition, any extensions granted previously by the State Board to County Boards extending the two-year deadline to dates on or after July 31, 2020, are now extended until January 31, 2021. Deadlines for appeals that have been extended up to and including July 30,2020 have passed and are not further extended without an executed waiver of this right.