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The assessor's staff can explain the assessed value and may be able to correct errors informally, known as a "decline-in-value" review or "" review.If an error is found, the value may be adjusted without requiring a formal hearing.You must still pay your property taxes on time to avoid penalties, even if an appeal or review is pending. A refund will be issued later if your assessment is lowered.
Obtain the correct form: You must use the specific application form provided by your county's clerk of the board. The statewide standard is form BOE-305-AH, but counties may have their own versions or online portals.Know the deadlines: Filing periods are strict and vary by the type of assessment being appealed:Regular Annual Assessment/Decline in Value: For most counties, the filing period is from July 2 to November 30. In some counties (e.g., San Francisco, Alameda, Santa Clara), the deadline is September 15. Check your specific county's deadline.Supplemental or Escape Assessments (due to change of ownership or new construction): You must file within 60 days of the mailing date on the notice or the tax bill, whichever is later.Calamity Reassessment: Appeals must be filed within six months of the mailing of the reassessment notice after a natural disaster.Pay the fee: Most counties charge a non-refundable processing fee, which varies by county.
Gather evidence: The burden of proof is generally on you to provide evidence that the assessed value is incorrect (unless it's an owner-occupied single-family home, where the burden may shift under certain conditions).Comparable sales of similar properties sold near January 1st (the lien date) are the best evidence.Photos of the property, professional repair estimates, and documentation of any unique negative factors affecting value are also useful.Organize and submit: You will typically need to provide multiple copies of your evidence to the clerk before or at the hearing.Attend the hearing: You (or an authorized agent/attorney) must appear at the scheduled hearing to present your case, or your appeal may be denied.
Find your county's specific forms, deadlines, and contact information through your county's Assessor or .Review the California State Board of Equalization's Publication 30, Residential Property Assessment Appeals, for detailed guidance.Watch the instructional video "Your Assessment Appeal" on the for a better understanding of the process
Appeal California Property Tax
Summary
To appeal a property tax assessment in California, you must first contact your county assessor, then file a formal application with the county Assessment Appeals Board (AAB) by the appropriate deadline, finally prepare evidence for a hearing and attend the hearing.
Bases for Appeal
There are several bases for an appeal, as follows.
A. Decline in value
B. No change in ownership of year is incorrect, contrary to reported
C. New construction - (a) did not occur; (b) incorrect date; (c) incorrect value
D. Calamity
E. Penalty assessment is not justified
F. Classification of property is incorrect, allocation between land and improvements is incorrect
G. Appeal after audit
H. Other
Step 1: Contact Your County Assessor
Before filing a formal appeal, it is recommended to discuss your concerns with the county assessor's office.
Step 2: File a Formal Appeal Application
If you cannot reach an agreement with the assessor, you may file a formal appeal with the Clerk of the Assessment Appeals Board in the county where your property is located.
Step 3: Prepare for the Hearing
The AAB is an impartial board that hears evidence from both you and the assessor's office before making a decision.
Resources
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