When does the county board of equalization review the protests?
On or before June 1 and on or before July 25 the county board of equalization reviews and decides the protests, or on or before August 10 if the county has adopted a resolution to extend the deadline for hearing protests. If July 25, or August 10 falls on a Saturday or Sunday, the board must meet on the previous business day. The county board of equalization has the authority to appoint referees to hear the protests, but the county board makes the final determination. No hearing shall be held before a single commissioner or supervisor. If an owner requests a reduction in valuation, the owner waives notice of an increase in the valuation should the county board of equalization find the real property to be undervalued.
