What is the primary role of the California Assessment Appeals Board?

The primary role of the California Assessment Appeals Board is to hear appeals from property owners regarding their assessments. When property owners believe that their property has been incorrectly assessed, they can appeal to this board. The board reviews the circumstances of the appeal, considering evidence from both the property owner and the assessing authority, to determine whether the assessment is fair and accurate. This process is crucial for ensuring that property taxes are levied based on correct property values and that property owners have a means to contest assessments they feel are unjust.

The other options involve activities such as assessing property tax rates, conducting property appraisals, or evaluating local market conditions, none of which fall within the specific mandate of the Assessment Appeals Board. These functions may occur in different contexts or by different entities, but the board's focus is strictly on adjudicating appeals related to property assessment disputes.