A taxpayer may not pursue a court action for a refund of property taxes without first applying to the local board of equalization for a reduction and then filing an administrative claim for a refund. (Rev. and Tax. Code, §§ 1603, 5097; see Steinhart v. County of Los Angeles (2010) 47 Cal.4th 1298.) Here, plaintiffs sought to bring a class action for violation of various consumer protection laws against private lenders and contractors involved in the PACE (Property Assessed Clean Energy) program under which energy home improvements are financed through special tax assessments on the improved property. This decision holds that because the plaintiffs sought tax refunds, an injunction against future tax assessments, and removal of tax liens on their properties, they challenged the tax assessments and were required to exhaust their administrative remedies before filing suit. As plaintiffs had not done so, their suit was properly dismissed.