County Assessment-Value Appeal

Note about the Assessment Appeal process and County Property Tax procedures

In each county the County Assessor is charged with providing an assessment value for each property. You should understand that the State Board of Equalization (SBE) oversees the administration of the Property Taxes Law Guide for each county.  Audits are performed by the SBE regularly in all California Counties to assure compliance.  But to receive their maximum share of property tax revenues, counties only have to comply with a percentage of SBE requirements. That means that from county to county the rule of law can be significantly different.  For this reason the presentation here is of a general nature and could vary significantly in specific county appeals hearings.

California real and personal property is assessed annually by the Assessor in each county, who then provides the assessment roll to the Tax Collector who prepares the bill to collect the property tax.

When the county assessment for a real property is not correct, and trying to achieve a satisfactory adjustment from the County Assessor fails, there is but one alternative:

California Property Tax Assessment Appeal

In most counties the Assessment Appeal Board is appointed by the County Supervisor to serve a certain term.  The appointments can be filled by individuals with real estate or appraisal experience but is many times made up of the spouse of a contributor who has little understanding of real estate or appraisal procedure.

The County Assessment Appeals Board generally had 3 members; however, they may serve with only two if no objection is made.  The meeting chambers consist of vastly different settings by county; some meet in the formal Supervisors chambers which is like a courtroom, while others are informal and meet in normal offices.  In some counties the County Counsel (attorney) upholds the value in the County case and in others, the Assessor appoints one of the County appraisers to represent the Assessors side.

The normal Assessment Appeal hearing is much like a courtroom scene:  the Assessors Representative (AR) is the prosecutor wishing to prove his value correct.  The county property tax payer presents his case first, depending on the property and value, and then defends against the questions of the AR, as well as answers questions from the board.  The AR then presents his case, after which he defends questions from the property tax payer and the Assessment Appeals Board.  Both sides are then given time for closing arguments.  The board at that time either makes a determination or takes the matter under submission, sending letters to the parties generally within a week.

Once the Assessment Appeal Board makes a value determination it is generally the end of the process.  The only other option is a further appeal in Superior Court with the obvious complications and legal expenses.  Generally, only extremely complicated, high dollar cases are appealed at this level.  Seek counsel early if you anticipate going this route.

Go to COUNTY PROPERTY TAX APPEAL ACTUAL CASE STUDY

Go to URGENT MESSAGE FOR COMMERCIAL PROPERTY OWNERS 2009

Go to CALIFORNIA PROPERTY TAX FREQUENTLY ASKED QUESTIONS (FAQS)

To speak with one of our Consultants you may call (909) 867-5000 or (888) 678-9TAX.  If you prefer, simply fill out the form below and we will contact you at your convenience. Deadlines vary by county, but for most counties it is November 30. Our costs and fee structure is simple:  No Savings, No fee!  But act now; once deadlines pass you have lost your right to appeal. Do not allow this opportunity to pass without beginning the process. Please call or write today.