Property Assessment Appeals

The Assessment Appeals Office is a County office independent of the Assessor's office, the Tax Collector and the Auditor's office. The principal function of our office is to determine the full value of property or to determine other matters of property tax assessment over which the Appeals Board has jurisdiction.

If you, as a taxpayer, disagree with the assessed value of your property, as assessed by the County Assessor, you have the right to file an Application for Changed Assessment. The filing of this application will result in a complete review of your assessment by the Assessor's Office.

If the Assessor's review does not indicate an appraisal change is warranted, your application will be set for a hearing before the Assessment Appeals Board. At this hearing, your presence or someone you have designated to represent you will be required. The assessor's staff is also required to attend and both parties will have the opportunity to present evidence to support their opinion of value.

The Assessment Appeals Board is required to find the full cash value of the property based on evidence presented during the hearing. This may result in a reduction, an increase or the value being sustained in order to equalize the assessments on the local tax assessment roll.

Annual Assessments -- If you disagree with the assessment shown on the current assessment roll, you must file an Application for Changed Assessment form. The type of property being appealed determines the annual filing period. For property assessed on the unsecured tax roll, (personal property, fixtures, boats, aircraft, etc.) your application must be filed between July 2 and December 2. For property assessed on the secured tax roll (land, improvements, i.e. a home or business owned by you) your application must be filed between July 2 and December 2. You must annually review the assessed value of your property to determine your need to file an application.

Supplemental Assessments are the results of a change in ownership or newly constructed improvements. A new assessment is created as a supplement to the main roll assessment. Upon receipt of a notice of supplemental assessment, an Application for Changed Assessment may be filed, but no later than sixty days after the issuance of the supplemental tax bill.

Escaped Assessments or Additional Assessments are assessments made outside the annual assessment period. This is a retroactive assessment intended to rectify an omission or error that caused taxable property to be under-assessed. If you receive an escaped assessment notice you have the right to appeal this assessment. You may file your application upon receipt of the notice of escaped or additional assessment but no later than sixty days after the issuance of the escaped tax bill.

 
If you have questions and need to speak to a staff member, or to request an Application for Changed Assessment, please contact us at (916) 874-8174 between the hours of 9:00 a.m. to 4:00 p.m., Monday through Friday.

IMPORTANT: Filing an assessment appeal does NOT postpone the requirement to pay any outstanding tax bill on the date due. Failure to pay your tax bill by the date due may result in additional penalties and interest being charged.

If you pay a tax bill and the assessment is later reduced by the Appeals Board you will receive a refund for the excess taxes paid.

The government Code authorizes the State Board of Equalization to prescribe rules and regulations to govern local boards when equalizing assessments. You may view additional information regarding the Assessment Appeals process by visiting the web site for the State Board of Equalization, http://www.boe.ca.gov/proptaxes/proptax.htm. You may also visit the Assessor’s web site at http://www.assessor.saccounty.net for additional assessment information.  

Type of Appeal
Filing Period

Regular Assessments
Filing dates for the unsecured roll are July 2 to December 2. 

Filing dates for the secured roll are July 2 to December 2.

Supplemental Assessments
Filing dates are within 60 days after the mailing date printed on the Supplemental notice or tax bill, or the postmark date of the notice or tax bill, whichever is later.

Roll Change/Adjusted and Escape Assessments
Filing dates are within 60 days after the mailing date printed on the Supplemental notice or tax bill, or the postmark date of the notice or tax bill, whichever is later.

Misfortune & Calamity Reassessments
Filing dates are within six months of the date of mailing on the proposed reassessment notice.