Frequently Asked Questions - Assessment Appeals

Assessment Appeals - Frequently Asked Questions

General Questions

What is an assessment appeal?
An assessment appeal is the due process a taxpayer may initiate if the assessed value of his or her property cannot be agreed upon with the county assessor. Your county's appeals board, a quasi-judicial body consisting of impartial persons or a hearing officer, hears evidence from both parties before deciding upon the value of the property in question. The assessment appeal process provides for the ’equalization,’ or the fairness of the assessment, of a property's value.

What is the legal authority for the assessment appeal process?
Section 16 of Article XIII of the California Constitution provides for the establishment of local boards of equalization. The Legislature enacted sections 1601 through 1645.5 of the Revenue and Taxation Code to provide for the statutory requirements, and the State Board of Equalization has adopted Property Tax Rules 301-326 to provide further guidance and interpretation of the statutes. Additionally, many County Boards of Supervisors have adopted local rules for the appeals process.

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I think my property value has decreased over the past year and is now lower than my assessed value shown on my tax bill. What should I?
First, you should contact your county assessor's office. Many county assessors request that you complete a short informal assessment or appraisal review form providing them with data to support why you believe your property's value is lower than your assessed value. The county assessor's staff will then review this information and may concur with the information you have submitted. However, if a difference of opinion of value still exists after reviewing pertinent information, you may appeal the assessed value to the county board of equalization or county assessment appeals board*.

If you decide to appeal, you must obtain form BOE-305-AH, Application for Changed Assessment, from the clerk of the board where your property is located. If your clerk of the board does not provide the form on their website, you may call them to send you a form or you may pick it up at their office. Your application must be filed during a specific period with the clerk of the board in order for the application to be valid.
* The county board of equalization or county assessment appeals board is herein referred to as the ‘appeals board.’

My non-profit organization holds a valid Organizational Clearance Certificate and recently purchased a second property. While waiting for the exemption approval, I paid the first installment of taxes. The county assessor has now notified me that the new property does not qualify for the welfare exemption. Can I file an appeal to the local assessment appeals board to exempt this property?
No. An appeals board has no jurisdiction to grant or deny exemptions. You must seek a refund of property taxes paid by filing a claim for refund with the county board of supervisors. If the refund claim is denied, you may then file a refund action in superior court.

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Our home was completely damaged in a fire and we filed for disaster relief for a property tax reduction. Since our total assessed value was lower than the current market value, I never paid attention to the land and improvement ratio. Now that the county assessor has reduced the value of the improvements, I noticed that the value allocated to land appears to be higher than what it should be. Can I file to appeal the land value? It would make a difference as to the taxes I pay because the land value does not change in a disaster relief claim.
You may appeal the land value for a temporary decline in value during the regular assessment appeals filing period. The base year value of your land (and improvements) may only be appealed if it has been within three years from the time the original base year value was established. You may not appeal to reallocate the value between land and improvements after this period. You may also appeal the reduced value that the assessor placed on the improvements under calamity reassessment within six months of receiving your reassessment notice.

Is there any risk to me for filing an assessment appeal?
After hearing all the evidence, an appeals board is required by law to determine the value of your property, which means that they can leave the value the same, decrease the value, or increase the value of your property. An appeals board is not bound by the value presented by you or the county assessor. The appeals board decision is final, and your only recourse would be to appeal their decision to your county's superior court.

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Appeals Board and Hearing Officers

Who makes up the appeals board?
A local appeals board, acting as the county board of equalization, is an independent agency separate from the county assessor's office. Depending upon the size of the county, there may be more than one appeals board for a county. A three-member panel will hear your appeal, although some appeals boards may be made up of five members and/or alternates to ensure adequate staffing and the timeliness of hearings. Local appeals board members can be made up of:
- The elected county board of supervisors, acting as the county board of equalization; or
- A separate assessment appeals board, with the members appointed by the board of supervisors

What experience is required to be appointed as an appeals board member?
Persons appointed to be an appeals board member will typically have experience as an appraiser, real estate broker, certified public accountant, attorney, or others knowledgeable in the real estate market. Up to two members of a county board of supervisors may also serve as assessment appeals board members.

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What are the functions of the appeals board or a hearing officer?
Their primary function is to conduct impartial hearings on property assessment disputes between taxpayers and the county assessor. Based on the evidence presented at these hearings, the appeals board determines the fair market value for the disputed property.

Among other things, they can:
- Lower or raise a property's assessed value
- Remove a penalty assessment imposed by the county assessor
- Reverse a change in ownership or new construction reassessment
The appeals board has no legal authority to:
- Reduce an assessment because of the increase in value or taxes from prior years
- Grant or deny exemptions
- Reduce your taxes due to your in inability to pay your taxes
- Dictate the manner in which tax funds are spent

I have the option of requesting a hearing officer instead of going before an assessment appeals board. What is the difference between the two?
Some counties have a hearing officers program for cases consisting of less complex properties. Hearing officers can be appeals board members, alternates, or administrative law judges. You and the county assessor, or representatives, will present evidence of your property's value in front of a hearing officer but in a less formal manner than in front of an appeals board. However, testimony during both types of hearings is taken under oath or affirmation.

The primary differences between having your appeal heard by a hearing officer versus an appeals board are:
- The appeal board's decision is final whereas, depending upon the county, the decision may or may not be final with a hearing officer.
- The appeal of an assessment appeals board's decision can only be made in the county's superior court.
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When is the hearing officer's decision not final?
The county board of supervisors has the authority to adopt rules and procedures that set forth whether or not a hearing officer's decision is a binding or non-binding recommendation. They may also adopt a resolution that the appeals board has the discretion to accept or reject the hearing officer's recommendation. This means that if either the county assessor or you do not want to accept the hearing officer's recommendation, you may request in writing, within a specific time frame, a new hearing before the county appeals board. You should check with your clerk of the board to verify what applies to your county.

Authorized Agent

I will have a real estate appraisal firm represent me at my hearing. Do I have to provide a specific name of a person to be the authorized agent? I don't know who it will be yet, or if that person will still be there by the time my hearing is scheduled.
Your authorized agent may be the name of a corporation or other legal entity. There is no requirement that a specific person's name be provided.

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Since I will have an agent representing my corporation, can my agent also sign the agent authorization section of the Application for Changed Assessment?
No. The agent authorization block on the application must be signed by the applicant, or if the applicant is a legal entity, an officer or authorized employee of the legal entity may sign this section. The application would be invalid if your agent signed the authorization section.

I did not plan to have an agent represent me in my appeal when I filed the Application for Changed Assessment, thus I did not complete section 2, Authorization of Agent. I have now changed my mind. Should I submit an amended application?
No. You may submit a separate written statement designating an agent after you have filed your application. However, the information required on an agent authorization is very specific and will not be valid unless it is complete; thus you should contact your clerk of the board for the specific details. Additionally, some counties have a form specifically for naming an agent after the initial filing, the substitution of an agent, or the revocation of an agent.

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My son will be filing the Application for Changed Assessment for me. Will I need to designate him as my agent?
No. Persons who are the applicant's spouse, registered domestic partner, parent, child, or co-owners may also file on behalf of the applicant and are not deemed to be agents. The filer need only indicate the relationship with the applicant in the certification section at the end of the application and be able to provide proof of relationship if requested.

Supporting Documentation

Do I need to provide information with the Application to support my opinion of value?
No. Any information provided with the application must also be presented at the hearing in order for it to be considered evidence that the appeals board may hear. However, you should provide you county assessor with information that supports your opinion of the market value for your property. This may result in the county assessor concurring with your evidence, and there would be no need to pursue the appeal. For a residential property, the best supporting documentation is information on sales of comparable properties.

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What is a comparable sale?
A property sold with features that are similar to your property is a comparable sale. Comparable sales information helps you analyze the value of your property. For example, a property that sold in the ’open market’ is a comparable sale if it is similar to your property in:
- Location
- Zoning
- Size of lot and improvements
- Age
- Quality and condition
- Number of bedrooms and bathrooms (for single family residences)
- Other amenities such as view, pool, patio, etc.
Not all of these factors, however, must be the same as your property to be a comparable sale – ’similar’ does not mean ’identical.’ An ’open market’ means the transaction must have been offered for sale under typical market conditions; thus, a sale to a relative or a sale under distress may or may not have been sold under open market conditions. If using such sales, further investigation is required to determine if any unusual or favorable conditions were involved. An appeals board may not consider comparable sales that have occurred more than 90 days after the date your value was set by the county assessor.

Where can I find comparable sales information?
Your assessor's website may offer sales information for properties that have sold within the last two years. The same information is available from many assessors' district offices. Many websites offer sales information free of charge. Additionally, a local real estate agent or title agent can also be a valuable source of information.

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In gathering my comparable sales evidence, how far back can the date of sale occur?
Sales of comparable properties may be anytime prior to the date of your value, but those closest in time are the best indicators of value. However, an appeals board may not consider comparable sales that have occurred more than 90 days after the date your value was set by the county assessor.

Must all my supporting documents be in the form of comparable sales?
No. Both the county assessor's evidence and your evidence may include oral testimony by an assessor's staff member, you, your agent or attorney, or by an expert witness or other witness. Submission of a formal appraisal or any other written material (for example, a Realtor's opinion of value or an engineering study) is allowed; however, the person who prepared the report must be present at the hearing to respond to any questions the appeal board members or county assessor may have about the information. Depositions are not admissible and will not be considered by the appeals board.

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Can I appeal the value of my property solely on economic evidence, using the income approach to value, or is it the rule that comparable sales must be used?
Any relevant evidence may be admitted if it is a customary method in which a property is appraised. You may use the income approach or the replacement cost approach if they are considered the most appropriate method of valuation for your property.

If I provide supporting documentation to my county assessor, will the assessor present that information to the appeals board?
The only evidence that an appeals board can consider is the evidence that you and the assessor present at your hearing. The board may not consider any information, documents, or correspondence, either verbally or written, that you previously submitted to the assessor, or that the assessor previously presented to you, prior to filing for an appeal, or any information attached to your application unless you also present that evidence at your appeals hearing. The outcome of your hearing will be determined only by the evidence presented at the hearing.

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At my appeals hearing, is it my responsibility to prove that the county assessor's value is not correct?
You should be prepared to present evidence to prove that the value you are requesting is correct. The burden of proof lies with the assessor's office to establish that their opinion of value is correct under the following situations:
- Appeals of an owner-occupied single-family dwelling
- Non-enrollment of purchase prices (provided a change in ownership statement was timely filed by you)
- Requests by the assessor to enroll a higher assessed value than what is currently on the roll
- Escape assessments, when it is not due to you failure to file a change of ownership or business property statement or permits for new construction
- Penalty assessments
In all other situations, the applicant has the burden of proving that the property has not been correctly assessed and must be the first to present the evidence at the hearing.

Tax Bill

I filed an assessment appeal and I am awaiting a hearing date. The second installment of my property taxes is coming due soon. Do I have to pay it even though I am contesting the value?
Yes. You are required to pay your property taxes timely despite any appeal you have pending. Failure to do so will result in financial penalties and interest charges regardless of the outcome of your appeal. If you are granted a reduction, you will receive a refund and interest.

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Hearing

Must I have legal representation for me at my hearing?
No. You may represent yourself. However, if you have someone other than yourself, spouse, children, parent, or a California-licensed attorney appear for you, you must sign a written authorization prior to the hearing permitting that person to represent you.

What do I need to do to prepare for my hearing?
In preparation for your hearing, you will need to collect and organize the evidence you plan to present to the hearing officer or appeals board. The evidence must support your opinion of the ’fair market value’ of the property covered by your application. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of how to prepare for your hearing. At the hearing, you and the county assessor will be given an opportunity to present factual evidence to substantiate your opinions of value. You and the county assessor may question each other regarding the evidence presented.

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I just filed an Application for Changed Assessment? When should I expect a hearing date?
It will vary from county to county and on their workload. Most appeals are scheduled within four to eighteen months. However, the law allows up to two years for an Application for Changed Assessment to be resolved. Notice of the hearing date will be mailed to you at least 45 days prior to the date of your hearing.

What would happen if I forgot all about my hearing date and did not show up as scheduled? Can I request a new date?
Your application will be denied for nonappearance and your appeal will be considered closed if you or your representative missed your hearing date. No further action will be taken on your appeal and a notice of denial will be mailed to you. However, if you believe you had a good reason for not appearing at your hearing, you may request a reinstatement hearing before the appeals board. You must file a written request with the appeals board within 60 days from the date of mailing of the notification of the denial for nonappearance. Such requests are granted only if extraordinary circumstances caused you to miss the hearing.

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What would happen if I did not get a hearing scheduled within two years of filing for my application?
If this unusual circumstance occurs, your opinion of value may temporarily become the taxable value of your property by default until the appeals board hears and decides your case. If, after the hearing, increased or escaped taxes are warranted, they will not apply during the time in which the board failed to act. There are some exceptions to this rule, so you should contact your clerk of the board for more details.

If the county assessor and I have agreed on an assessed value prior to my hearing date, do I need to show up for my hearing?
Yes, unless you, the county assessor, and county legal officer have signed a stipulation agreeing to the new value.

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What is a stipulation?
A stipulation is a written agreement signed by the county assessor, county legal officer, and you or your agent when the value of your property is agreed upon after the Application for Changed Assessment has been filed, but prior to the hearing. The stipulation sets forth the full value and assessed value of the property and sets forth the facts upon which the reduction in value is premised. Please contact your county assessor for more details on stipulations.

When will I know the outcome of my hearing?
The county appeals board will either advise you of their decision at the conclusion of the hearing, or you will be notified of their decision by mail at a later date. Depending upon the county and their workload and the complexity of your appeal, your notification may take up to several months.

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I just had a hearing with the assessment appeals board, and the outcome is not what I had hoped for. If I provide additional information, can I appeal again?
No. The decision of the appeals board is final. A challenge of the board's decision must be filed in superior court of your county within six months of the decision on your application.

Exchange of Information

I am filing an appeal on my property. Is there a way I can find out what comparables or other information the county assessor will be using to support his/her value estimate for my property?
Yes. Regardless of the value of your property, you may request an ’exchange of information’ with the county assessor. If the assessed value of your property is more than $100,000, the county assessor may request an ’exchange of information’ from you.

Request for an exchange of information must be made at least 30 days prior to the hearing and the requestor must include his/her opinion of value and the data that supports the value. The other party must then respond to the request at least 15 days prior to the hearing with their opinion of value and supporting data.

When an exchange of information occurs, the evidence at the hearing is largely restricted to what information has been exchanged. While the parties may not introduce evidence on matters not previously exchanged, each party may introduce new material relating to the information already received from the other party. If this occurs and the other party wishes to may be requested at that time.

Some counties have adopted local rules of notice and procedures related to exchanges of information. You should contact the clerk of the board for more information.

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How and where do I request an exchange of information?
You may submit your request to the clerk of the board at the time of the filing of the application, or it may be submitted to the county assessor and the clerk of the board at any time 30 days before the scheduled hearing date. Some counties have a specific form to request an exchange of information, while others only require the request be written. Check with the clerk of the board for your county's procedures.

Withdrawals

After I filed an Application for Changed Assessment, I have decided not to go through with it. What should I do? Will I be charged a fee for withdrawing?
Under most circumstances, you are permitted to withdraw your application at any time prior to the hearing. In some counties, if the county assessor has indicated that evidence supporting a higher value than what is currently shown on the roll will be introduced at the hearing, you may not withdraw your application.

If you decide to withdraw your assessment appeal, you should notify the clerk of the board in writing as soon as possible so more time is not spent on reviewing your application. Most counties do not charge a withdrawal fee; however, please check with your county's clerk of the board for details.

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I wrote a letter to the clerk of the board to request a withdrawal of my appeal, but the clerk indicated the request was denied by the board. Can they do that when I was the one who requested the appeal?
Yes. It is within the law for an appeals board to decide to continue an appeal, even though the county assessor and you may have agreed to withdraw the appeal.

Filing

What form do I use to file an assessment appeal?
You must file an Application for Changed Assessment, form BOE-305-AH, obtained from the clerk of the board of the county where your property is located. Some counties have this form available on the website of either the clerk of the board or the county assessor, or both. You must use the county application for the appeal to be considered a valid filing.

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Can I submit one application for more than one property?
No. You must file a separate application for each parcel.

Can I file for an assessment appeal for my mother who is incapacitated?
Yes, an appeal may be filed by an applicant who is the:
- Owner
- Owner's spouse, parents, or children
- Person directly responsible for the payment of the property taxes
- Authorized agent, such as an attorney, professional tax agent, or real estate agent.
The applicant must sign and submit with the application a written authorization if the claim is filed by an agent other than a California licensed attorney. The authorization may be indicated in section 2 of the Application or on a form provided by the clerk of the board or on a separate authorization statement

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May I file for an assessment appeal at any time?
No, based on the type of appeal you are filing, applications may only be accepted during a specific time period. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of the appeals filing periods.
- Lien Date Appeal / Decline in Value - The filing periods for a lien date appeal (where the value of your property was on the roll on January 1) are from July 2 to September 15, or July 2 to November 30, depending upon the county in which you are located. Please check the filing deadline for the county in which your property is located or contact your clerk of the board.
- Base Year Value / Supplemental and Escape Assessments - If you are appealing the value based on a notice sent to you because your property had a change of ownership or new construction, you must file within 60 days of the mailing of the supplemental assessment notice. If no notice was sent to you, you must file within 60 days of the supplemental tax bill.
- Calamity Reassessment Appeals: If you disagree with the value stated on a reassessment notice sent to you because your property was damaged due to a natural disaster or other calamity, you must file within six months of the mailing of the notice

Is there a fee for filing an Application for Changed Assessment?
Some counties may charge a fee for filing or processing your application. Please check with the clerk of the board for the county in which your property is located to find out if fees apply.

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After I filed an Application for Changed Assessment, I discovered additional data that would support a lower value for my property than what I originally indicated on the application. Can I submit a new application?
No. You may revise the opinion of value stated on your application at any time up to or during your appeals hearing without submitting a new application. Additionally, you may present testimony and other evidence at the hearing to support a value that is different from what was stated on the application.

The Application Form

I think I need to correct item number 6 (the facts) on the Application for Changed Assessment to change the reason for filing the application from decline in value to base year value reduction for my change in ownership. How do I go about doing that?
The easiest way is to call the clerk of the board and explain your situation. They may be able to correct the application for you under certain circumstances, or they will explain what you need to do to correct your application.

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Question number 7 on the application states that I need to request written findings of fact if I plan to appeal the board's decision to superior court. How do I know if I will appeal before the hearing? Can I request the written findings after the appeals board makes their decision (if not in my favor)? I would like to avoid paying the deposit fee that is required to request the findings of facts.
Requests for written findings of facts may only be submitted to the clerk of the board prior to the hearing. However, if you later decide not to pursue your appeal to the superior court, you may cancel your request for the written findings of facts at the conclusion of the hearing and your deposit will be returned.

I am unsure if I should designate my application as a claim for a refund, as asked on question number 8 on the application. What are the advantages and disadvantages to this?

If your assessment is reduced after your hearing and your application has been designated to also serve as a claim for a refund, the county will automatically process a refund for you. However, if your application has not been designated to serve as a claim for refund and you are successful at the appeals hearing, you will be required to submit a separate ’claim for refund’ form with the county board of supervisors.

A disadvantage of having your application also serve as a claim for refund is that it may shorten your time to make a decision regarding whether to pursue your claim in superior court when the outcome of your appeal is not in your favor. If the application is also your claim for refund, you must file your claim in superior court within six months of the date of the appeals board's decision. If your application is not being designated as claim for refund, you will have six months from the appeals board's decision to file a claim for refund with the county board of supervisors. Then, you will have six months from the time the board of supervisors denies your claim for refund to file your claim in superior court.

	When appeals board decision is in your favor	When appeals board decision is not in your favor
Application designated to also serve as a claim for refund	County automatically process refund	If taxpayer still wishes to pursue a claim, claim for refund must be filed in superior court within 6 months of the appeals board decision
Application not designated to also serve as a claim for refund	Taxpayer required to file a separate ’claim for refund’ with county board of supervisors	Taxpayer has 6 months to file a claim for refund with county board of supervisors, then if board denies claim, taxpayer has 6 months after that to file claim in superior court.

Findings of Facts and Hearing Transcripts

What are written findings of facts? Do I need them?
Written findings of facts are a brief summary of your case showing the basis for the appeals board's decision. They disclose the board's findings on all material points raised in the application and at the hearing and include a statement of the methods of valuation used in determining the value of the property. Findings of facts are available only for hearings in front of an appeals board and are not available if a hearing is with a hearing officer.

You will need findings of facts if you think you will want to pursue the appeals board's decision to superior court. Thus you may request them at the onset on the application (question number 7) or they may be requested in writing to the clerk of the board anytime prior to the beginning of the hearing, or orally on record just prior to the start of the board hearing.

Is there a cost to have findings of facts prepared?
Yes. A fee will be imposed by the county to cover the expense of preparing findings and conclusions. The cost varies from county to county, either on a per application/parcel basis or on an hourly basis, and also may depend upon the type of property being appealed. The estimated fee must be paid prior to the end of the hearing, and any cost for the findings that exceed the initial deposit must be paid before findings are released. At the end of the hearing, but before the board renders a decision, the requesting party may withdraw the request for findings and any fees paid will be refunded. At that time, the other party may orally or in writing renew the request and pay the cost of the findings preparation.

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Can I request findings of facts after the hearing has begun?
Generally, no, but it is at the appeals board's discretion to grant or deny a request for findings made after the hearing.

How do I request transcripts of my hearing?
A transcript or a tape recording of a hearing is a complete written or audio recording of the entire hearing that is available at the requestor's expense. Requests for a transcript or recording may be made at any time, but not later than 60 days after the board's decision. You should contact the clerk of the board to determine the fee for requesting a transcript of your hearing.

I still have questions regarding assessment appeals. Where can I find more information or who can I contact?
More detailed information is available in Publication 30, Residential Property Assessment Appeals and in the Assessment Appeals Manual. If you have further questions, you may also call the Board's Assessment Services Unit at 916-274-3350 or your county clerk of the board.

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