INFORMATION AND INSTRUCTIONS FOR ASSESSMENT APPEAL APPLICATION
The State Board of Equalization has prepared a pamphlet to assist you in completing this application. This pamphlet also includes guidance on filing deadlines, how to prepare for and present evidence in a residential property assessment appeal, the burden of proof applicable to various types of appeals, and other helpful information you will need to prepare for your hearing. You may download a copy of Publication 30, Residential Property Assessment Appeals, at www.boe.ca.gov/proptaxes/asmappeal.htm or contact the clerk of your local board for a copy.
Filing this application for reduced assessment does not relieve the applicant from the obligation to pay the taxes on the subject property on or before the applicable due date shown on the tax bill. The appeals board has two years from the date a complete application is timely filed to hear and render a decision unless the applicant and the Board mutually agree in writing, or on the record, to an extension of time for the hearing. If a reduction is granted, a proportionate refund of taxes paid will be made by the county.
Based on the evidence submitted at the hearing, the appeals board can increase, decrease, or not change an assessment. The decision of the appeals board upon this application is final; the appeals board may not reconsider or rehear any application. However, either the applicant or the assessor may bring timely action in superior court for review of an adverse action.
An application may be amended until 5:00 p.m. on the last day upon which the application might have been timely filed. After the filing period, an invalid or incomplete application may be corrected at the request of the clerk or amendments may be made at the discretion of the board. Contact the clerk for information regarding correcting or amending an application.
The appeals board can hear matters concerning an assessor’s allocation of exempt values. However, it cannot hear matters relating to a person’s or organization’s eligibility for a property tax exemption. Appeals regarding the denial of exemptions are under the jurisdiction of the assessor and/or the courts.
The following instructions apply to the corresponding sections on the application form. Please type or print in ink all information on the application form.
Enter the name and mailing address of the applicant as shown on the tax bill or notice. If the applicant is other than the assessee (e.g., lessee, trustee, party affected), attach an explanation. NOTE: An agent’s address may not be substituted for that of the applicant.
Provide the contact information for an agent, attorney, or relative if filing on behalf of the applicant. You are not required to have professional representation. If you have an agent to assist you, the applicant must complete the Agent Authorization portion of this form or attach an authorization which includes the information indicated below.
If the agent is not a California-licensed attorney or one of the relatives indicated in the certification section, you must complete this section, or an agent’s authorization may be attached to this application. An attached authorization must contain all of the following information:
- The date the authorization is executed.
- A statement that the agent is authorized to sign and file applications in the specific calendar year in which the application is filed or years indicated, limited to four consecutive years, beginning with the year in which the authorization was signed.
- The specific parcel(s) or assessment(s) covered by the authorization, or a statement that the agent is authorized to represent the applicant on all parcels and assessments located within the county that the application is being filed.
- The name, address, and telephone number of the agent.
- The applicant’s signature and title.
- A statement that the agent will provide the applicant with a copy of the application.
Enter the appropriate number from your assessment notice or from your tax bill. If the property is personal property (e.g., an aircraft or boat), enter the account/tax bill number from your tax bill. Enter a brief description of the property location, such as street address, city, and zip code, sufficient to identify the property and assessment being appealed.
Enter the amounts shown on your assessment notice or tax bill for the year being appealed. Personal Property includes all water craft (boats, vessels, jet-skis), airplanes, and business personal property. If you are appealing a current year assessment (base year or decline in value) and have not received an assessment notice, or are unsure of the values to enter in this section, please contact the assessor’s office. If you are appealing a calamity reassessment, penalty assessment, or an assessment related to a change in ownership, new construction, roll change, or escape assessment, refer to the assessment notice you received.
Enter your opinion of value for each of the applicable categories. If you do not state an opinion of value, it will result in the rejection of your application.
This column is for use by the appeals board. Do not enter anything in this column.
Check only one item per application. Check the item that best describes the assessment you are appealing.
Regular Assessment filing dates are: (1) July 2 through September 15 for all property located in the county provided the county assessor sent a notice of assessed value by August 1 to all assessees with real property on the local roll; or (2) July 2 through November 30 for all property located in the county if the county assessor did not send notices of assessed values. Filing deadlines may be viewed at www.boe.ca.gov/proptaxes/pdf/filingperiods.pdf.