Property Assessment Appeals
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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 November 30. 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 November 30. 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.
You may request an Application for Changed Assessment by calling
our 24-hour automated phone line (916) 874-7894, by visiting our office at
700 H Street, Suite 2450, Sacramento, CA 95814 or you may pick up the application
at any City/County Branch Library.
If you have questions and need to speak to a staff member,
please contact us at (916) 874-8174. You may contact us Monday through Friday
during normal work hours of 8:00 a.m. to 5:00 p.m.
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.saccounty.net/assessor/Brochur.html
for additional assessment information.
Filing dates for the secured roll are July 2 to November 30.
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.
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