Los Angeles County had a different approach. In other words, because the Legislature refused to limit taxpayers' rights in one way, Los Angeles County found a better way to accomplish it locally. At the very least, taxpayers may find themselves before a panel of three individuals who know little, if anything, about California property tax law, procedure or valuation. Worse, in smaller counties, the AAB may actually be the same county Board of Supervisors that is relying on disputed property taxes to balance its budget. Next, AABs have discovered that they can save themselves a lot of time and money by asking taxpayers to prepare proposed findings of fact.
Taxpayers end up paying an attorney or agent substantial sums of money to draft proposed findings.
At the very least, taxpayers may find themselves before a panel of three individuals who know little, if anything, about California property tax law, procedure or valuation. Finally, there is the unbridled joy taxpayers feel at the prospect of going to court to vindicate their rights in a property tax dispute. The California property tax is the only major California tax that does not allow for de novo review of a taxpayer's tax assessment. Consequently, taxpayers may not introduce any new factual evidence to the court, nor may the court independently review the AAB's factual determinations about the validity of the assessment. The court is virtually required to uphold the assessment if there is any conceivable way the AAB could have come to its conclusion.