Decisions are the final rulings the Tax Commission issues on protested Notices of Deficiency Determination. These decisions are “redacted,” or edited to remove confidential and proprietary taxpayer information, and then compiled for public review. We post a decision on this website 120 days after we mail it to the taxpayer involved in the decision.

State Board of Equalization decisions result from appeals of operating property values or are equalization orders issued and directed to counties. These decisions are posted after the State Board of Equalization meets each year in August. Please note that these decisions don’t include any decisions of County Boards of Equalization, which are separate boards convened by each county. To get a County Board of Equalization decision, you’ll need to contact the appropriate county.