You must clearly state in writing that you are filing an appeal. If you prefer, you can review Board of Equalization Publication 682, Homeowner and Renter Assistance Appeals, (formerly BOE Publication 55), which further explains how to file an appeal and includes a simple form you can use to file your appeal. Your appeal must include the following:
- Your name and address.
- Your social security number.
- The amount and claim year you are appealing.
- Your claim number and the date of the enclosed denial notice.
- A copy of the enclosed denial notice.
- A detailed statement of facts explaining why you think our denial of your claim was wrong. Be as specific as possible. Be sure to explain why you think you are eligible for assistance. If we denied your claim because you did not furnish required information, include the information or state the reasons why it is not available.
- Your signature or your authorized representative's signature.
- Your daytime telephone number or your authorized representative's name, address, and daytime telephone number.
You must mail two copies of your written appeal, including supporting documents, within 90 days of the date we mailed the denial notice, to:
STATE BOARD OF EQUALIZATION
BOARD PROCEEDINGS
450 N STREET
PO BOX 942879
SACRAMENTO CA 94279-008
If you have additional questions for the Board of Equalization, you can send a letter to the above address, call them at (916) 322-2270, or fax them at (916) 324-3984. Contacting the Board of Equalization for additional information will not extend the period for you to appeal.
After you file an appeal, the Board of Equalization will consider our action and grant you a hearing if you request it in your appeal. You have the right to a hearing before the Board, but they resolve most appeals without a hearing. You may bring an interpreter or the Board may be able to provide one upon your request. You may represent yourself or someone you authorize may represent you.
Because the Franchise Tax Board and the Board of Equalization are independent agencies, the Board of Equalization has no record of any information or documents you may have previously submitted to the Franchise Tax Board. Because the outcome of an appeal is based solely upon the information and arguments submitted to the Board of Equalization, it is essential that your appeal explain and document, in as much detail as possible, why you believe Franchise Tax Board's action is wrong, and why you believe your position is correct. The State Board of Equalization will mail you a notice about its decision when it makes a determination on your appeal.