Assessment Appeals Information
DECLINE IN VALUE APPEALS WILL NOT BE ACCEPTED OUTSIDE THE FILING PERIOD July 2 – November 30
A $30.00 NON-REFUNDABLE PROCESSING FEE MUST BE PAID AT THE TIME OF FILING TO THE ASSESSMENT APPEALS BOARD FILING AN ASSESSMENT APPEAL
Things You Need To Know and Answers To Commonly Asked Questions
The information provided herein primarily addresses, but is not limited to, residential properties.
What is an Application for Changed Assessment?
An Application for Changed Assessment (assessment appeal) is your opportunity to challenge the assessed value placed upon your property by the Assessor.
How does assessed value affect my taxes?
The assessed value of property and the tax rate applied to this value equals the amount of tax each property owner is required to pay. The Assessment Appeals process concerns only the assessed value of your property.
Who determines the assessed value of my property and how is it determined?
The County Assessor, who is elected by the people, is directed by the California Constitution to assess all taxable property within the County. By law, the assessment of property involves estimating a property’s value and listing that value on the assessment roll.
In preparing the assessment roll, the Assessor estimates a property’s full cash value. Appraising is not an exact science, but is an opinion based on consideration of relevant facts.
How do I know what the assessed value of my property is?
If the value of your property has increased more than two percent of the previous year’s assessment, you will be mailed a notice advising you of the value to be placed on the tax roll as of July 1. This notice, via a card or letter, advises you of the value of your property, as of January 1, referred to as lien date, of each year.
Separate notices are mailed throughout the year for special assessments, referred to as supplemental, additional or escape assessments.
If you do not receive a notice, you must annually review the assessed value of your property as shown on the Assessment Roll in the Assessor’s office.
What if I disagree with the assessed value of my property?
Differences of opinion can and do arise. Property owners have a right to challenge their property assessments by filing an application for changed assessment with the Assessment Appeals Board.
What is the Assessment Appeals Board?
A three-member Assessment Appeals Board makes determinations of value. These private citizens are appointed by the Board of Supervisors to serve as the local board of equalization. They must have experience as an appraiser, real estate broker, CPA or attorney. Their role is to determine the value of your property based upon evidence presented by you and the Assessor.
The decision of the Assessment Appeals Board is final. An appeal of this Board’s decision must be filed in Superior Court.
Does it cost anything to file an application?
Yes. There is a $30.00 per parcel processing fee due at the time of filing.
Who can file an Application for Changed Assessment?
Any property owner or affected party who disagrees with the assessed value of his/her property may file an application. Although not required, a property owner may authorize an attorney, family member or professional tax agent to file on his/her behalf.
When do I have to file an Application for Changed Assessment?
Applications for Changed Assessments, of property assessed on the secured tax roll, (land and improvements) may be filed with the Clerk of the Assessment Appeals Board between July 2 and November 30 of each year.
Applications for supplemental, additional or escape assessments must be filed no later than sixty (60) days after the issue date of the tax bill.
Applications for Changed Assessments, of property assessed on the unsecured tax roll(fixtures, personal property, boats, aircraft, etc.) must be filed with the Clerk between July 2 and November 30 of each year.
Do I have to file an application every year?
Possibly. If the Assessor or the Assessment Appeals Board makes a reduction to the assessed value, as a result of a decline in market value, this is a temporary reduction. The property must be reviewed each year by the Assessor until the current market value is equal to the original factored base value (original assessment plus an annual inflation factor).
Therefore, you must review your value each year to assess your need to file an application.
What information do I include on my application?
All questions applicable to your application must be answered. Specific instructions are attached to the application to assist you. Read them carefully before completing your application.
Where do I file my application?
Mail the completed and signed application to the address listed at the top of the application.
When will my hearing be scheduled?
Revenue and Taxation Code §1604 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 happens at the hearing?
At the hearing, you and the Assessor are given the opportunity to present factual evidence to substantiate your opinions of value. All testimony is presented under oath. You and the Assessor may question each other regarding the evidence presented.
The Assessment Appeals Board or Hearing Officer 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. The Assessment Appeals Board’s decision is final and may only be appealed to Superior Court.
The Hearing Officer’s recommendation will be made to the Assessment Appeals Board. The Assessment Appeals Board decision may be appealed to Superior Court.
Do I have to pay my property tax if I have filed an application?
YES. You are responsible for paying your property tax bill to the Tax Collector while awaiting the outcome of your appeal. The assessment of your property is deemed correct until such time as the Board changes it.
If taxes are not paid in a timely manner, applicable penalties may be added regardless of whether your assessment is subsequently adjusted. If adjusted, your refund will include the amount of overpayment plus interest and possibly a pro-ration of the penalty.
Applications must be completed and returned to the Assessment Appeals Board Office before the applicable deadline. You are required to use a current State mandated form,specific to Sacramento County.
Be sure to complete all sections of your form and sign your application.
Agent Authorizations must include the following information:
The date the authorization statement is executed;
A statement to the effect that the agent is authorized to sign and file applications in the specific calendar year in which the application is filed;
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 in the specific county;
The name, address, and telephone number of the specific agent who is authorized to represent the applicant;
The applicant’s signature and title;
A statement that the agent will provide the applicant with a copy of the application.
If a photocopy of the original authorization is attached to the application, the appeals board may require the agent to submit an original signed authorization. An agent must have authorization to file an application at the time the application is filed; retroactive authorizations are not permitted.
Appeal Period (Number 5 on the form.) Only ONE type of appeal per application will be accepted.
A COPY OF THE TAX BILL IS REQUIRED FOR THE FOLLOWING ASSESSMENTS
Supplemental Assessments; Escape Assessments; Calamity Assessments
Back-up documentation, submitted in support of your opinion of value, requires 1 copy.Although additional information is not required, it may assist in the processing of your appeal and may result in concurrence by the Assessor and a reduction without a hearing. You are encouraged to retain a copy of your application and any backup information for your records.
DEADLINE TO APPEAL ASSESSMENTS ON THE ANNUAL UNSECURED ROLL:NOVEMBER 30
DEADLINE TO APPEAL ASSESSMENTS ON THE ANNUAL SECURED ROLL:NOVEMBER 30
FILING DEADLINE FOR SUPPLEMENTAL APPEALS: 60 Days from Tax Bill Date
FILING DEADLINE FOR ESCAPE APPEALS: 60 Days from Tax Bill Date
FILING DEADLINE FOR CALAMITY APPEALS: 6 Months from Notice Date