CALIFORNIA PROPERTY TAX GUIDE

What is an assessment appeal?

An assessment appeal is the formal process a property owner uses to challenge a county assessor’s assessed value when it may not reflect the property’s taxable value under California law.

Plain-language guide California focused
Why it matters

The assessed value is used to calculate your property taxes.

Deadlines vary

Filing periods depend on your county and the type of assessment.

Evidence helps

Comparable sales, records, photos, and appraisals can support your position.

WHEN TO CONSIDER ONE

Common reasons owners appeal

  • The assessed value appears higher than the property’s market value.
  • The property description contains errors, such as incorrect square footage or features.
  • The assessment may not reflect Proposition 13, Proposition 8, or applicable new-construction rules.
THE PROCESS

What happens from filing to decision?

Confirm details with your county
01

Prepare the application

Complete the county’s application, commonly Form BOE-305-AH, and submit it during the applicable filing period.

02

Gather evidence

Organize comparable sales, appraisals, photographs, property records, and other information that supports your opinion of value.

03

Attend the review

An Assessment Appeals Board or hearing officer may review the evidence presented by you and the Assessor’s Office.

04

Receive a decision

The board or officer makes the decision. If the value is reduced, your taxes may decrease and a refund may be possible.

TIMING MATTERS

Check your county’s filing window

Annual filing periods are commonly July 2 through September 15, while some counties, including Los Angeles, may use July 2 through November 30. Supplemental and escape assessments can have different deadlines, often tied to the notice date.

These dates are general guidance, not legal advice. Verify the current deadline and forms with your county.

BUILD A CLEARER CASE

Start with the facts behind your assessment.

Assessify organizes property information, comparable data, and calculations into a report that can help you prepare for the appeal process.

Explore the 7-step method