Appeals must be filed with the County Assessor in which your property is located no later than 30 days from the date of the Assessment Notice. Your appeal must address the issue of market value, not the tax rate. Evidence supporting your estimation of the market value must be included in the appeal. If you do not agree with the County Board of Equalization’s decision, you may appeal to the State Board of Equalization. Appeals to the State Board of Equalization must be filed within 30 days from the entry of a decision of a County Board of Equalization or upon the date of mailing of the decision as evidence by a legal postmark, whichever is later.