Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 790.0030

790.0030 Appeal. An appeal of a supplemental assessment must be filed within 60 days of the date that the supplemental assessment notice was mailed. If the 60th day falls on a Saturday, Sunday, or legal holiday, the assessee has until the next business day to file. It is the new base year value that is the subject of appeal. Thus, an assessee may not appeal on the basis that the taxable value on the current roll is too low and the supplemental assessment is too large.

If the assessee fails to appeal within said 60 days, he or she may appeal during the next regular filing period for assessment appeals (i.e., July 2 through September 15). Should a reduction in value be won, it would be effective only for the regular roll, and no refund would be due for payment of supplemental taxes since a timely appeal of the supplemental assessment was not filed.

If a supplemental assessment appeal is timely filed and heard, the assessee cannot again appeal the base year value during the regular filing period since the value established as a result of the original appeal is conclusively presumed to be the base year value. He or she may file an appeal based upon the contention that the property's current full cash value is less than the taxable value, however. LTA 3/16/1984 (No. 84/33).