The answers you are looking for
Frequently Asked
Questions
What law enables me to appeal my current years assessed value?
The California Revenue and Taxation Code (Proposition 8) allows the Assessor to lower the assessed value of any real property if it is higher than the current market value as of the January 1 lien date. If comparable current market data information would indicate a decline in the value of your property by comparison to the current assessment, you would be entitled to a reduction in your property taxes.
Who is the Assessment Appeals Board?
This is a Board established by the Board of Supervisors to decide on value opinion differences between the Assessor and the property owner. Property Tax Advisors will present your case to the Assessment Appeals Board on your behalf using current comparable market data information.
What happens if the Assessment Appeals Board decides in our favor?
If all taxes are paid current, the Auditor-Controller will issue a refund for overpayment of taxes for the tax year appealed.
Why Do Some Counties Require a Filing Fee?
More than half of the 58 California Counties now require a Application Filing Fee with submitting an Application for Changed Assessment Appeal.
The fee is to offset administrative costs associated with processing assessment appeal applications. The fee is based on the estimated cost to process assessment appeal applications and is comparable to other counties’ fees that range from $30 to $86. The fee was calculated using standard County fee calculation procedures and is designed to recover administrative costs of processing the applications.
The fee is nonrefundable regardless of the outcome of the appeal hearing because its administrative cost associated with the appeal has been incurred by the AAB no matter the value determination.
Property Tax Advisors, will collect the Fee during the online application process or along with the application when submitting by mail or in-person. Failure to pay the fee at the time of filing will result in your application being closed as invalid.
How much can the Assessor raise my property taxes each year?
Under California law, Proposition 13 allows the Assessor to raise the assessed value of your property 2% each year. Any structural improvements would be added to the current assessment based on the cost of the improvements.
What is the difference between a “Base Value Appeal” and a “Proposition 8 Decline-in-value Appeal”?
A Base Value reduction is a permanent reduction in your assessed value. This type of appeal is filed if the property owner thinks he/she overpaid on the purchase price. A bidding war could have led the buyers to pay more than the listing price. Other possible reasons for filing a “Base Value Appeal”could include problems with the property that were not properly disclosed to the buyer at the time of purchase.
A “Proposition 8 Decline-in-value Appeal” is a temporary reduction based on changes in market conditions. Typically, the Assessor reviews these values on an annual basis.
Can the Assessor raise my assessed value once I get a reduction? The Assessor cannot raise a Base Value reduction. The Assessor can raise a Proposition 8 reduction only if the comparable market data can support a restoration in Assessed values. In no event can the assessed value be raised beyond the original value plus 2% annual adjustments.