Appealing Your Property Taxes in California
Think you’re overpaying? You have the right to appeal your assessment. Here's how.
1. What Is a Property Tax Assessment Appeal?
Your County Assessor assigns your property's value, and that's what your property taxes are based on. If you believe the value is too high, you can appeal it. This process is about disputing the assessed value, not the tax rate.
2. Should You Appeal?
- Your home’s market value is lower than the assessed value
- Your property was damaged or altered
- The County reassessed you after a change in ownership or construction you disagree with
3. Contact the Assessor First
Sometimes, issues can be resolved directly with the County Assessor’s office without filing a formal appeal. This is called informal review.
4. Types of Appeals & Deadlines
Type of Appeal | Deadline to File |
---|---|
Decline in Value | July 2 – Sept 15, depending on county and type of notification |
Base Year Value | Within 60 days of the supplemental notice or bill |
Calamity Reassessment | Within 6 months of reassessment notice |
Escape/Roll Change | Within 60 days of notice or bill |
5. Filing the Appeal
- Download the form from your county’s site
- Fill it out completely and accurately
- File on time and submit a separate form for each parcel
Note: Sample application appears on page 10 of the official guide.
6. After You File
You’ll receive a hearing date at least 45 days in advance. Come prepared with evidence such as:
- Comparable sales within 90 days of the lien or reassessment date
- Photos, appraisals, real estate listings
- Expert or Realtor opinion of value
7. How to Compare Properties
Look for properties similar in:
- Size, age, features
- Lot size and condition
- Location and view
Use the comparison worksheet on page 19 of the official guide to help organize your sales data.
8. Decision & Refund
The board may lower, maintain, or increase your assessed value (extremely rare). If lowered, you will receive a refund if taxes have been already paid.
9. Resources
- Property Tax Appeal Course
Links
This webpage was built using information from Publication 30: Residential Property Assessment Appeals provided by the California State Board of Equalization, February 2020.