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Who Is Eligible To File an Assessment Appeal?


The County Assessor is responsible for assessing all real and personal property. Property is assessed at the time of acquisition or can be reassessed if you made improvements such as adding a room or a Jacuzzi, or if the title has changed in some way (the Assessor can adjust the base value). The County Assessor’s statement of your property’s taxable value is commonly referred to as the "roll value."

As of January 1 of each year (referred to as the lien date), the Assessor, if warranted, reviews the value of your property to ensure that it is at "taxable market value" and makes adjustments as necessary. The Assessor then turns the final roll over to the Auditor on June 30. The roll reflects all increases and decreases of value adjustments and is used to prepare your tax bill for the upcoming fiscal year (July 1 – June 30).

Each year, after the final roll is established by the Assessor, all property owners are sent notices advising them of the current value of their properties. They are further advised that if they disagree with the value imposed by the Assessor they may file "An Application for Changed Assessment" with the Clerk of the Board during the Regular Filing Period of July 2 – September 15 – November 30 or December 30 (this depends on each respective county).

It is important to review the Assessor’s enrolled value of your property at this time to insure that you agree with the roll value. If homes in your area of the same size, condition and type have "sold" for less than the Assessor’s Roll Value, you may have a valid assessment appeal. Presenting your case to the Assessment Appeals Board will require the submission of this type of evidence to support your opinion of lower value.

Be careful not to take blanket statements such as, "Property values have plummeted" as factual data referring to your specific property. Proposition 13 imposes standards for valuing property in California which eliminates group or neighborhood valuing. Therefore, the value of your property usually has nothing to do with the value of your neighbor’s property, and your property value may not be affected during a market decline. Additionally, avoid making speculative statements which refer to events in the future causing property declines. Factual evidence is based upon the market conditions that existed on the lien date; not future speculation.

If you believe your property value is incorrect after reviewing your property tax statement then contact us. Our service is guaranteed or you pay nothing!

This information is intended only as a general guide to assist you in determining whether or not to file the most common type of appeal, a regular "decline in value" (Prop 8). It does not address all the requirements or assessment types.

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