Assessment Appeal Application Instructions
The State Board of Equalization has prepared a pamphlet to assist you in completing this application. You may download a copy of Publication 30, Residential Property Assessment Appeals (State Board Of Equalization Booklet) or contact the Clerk of the Assessment Appeals Board at (619) 531-5777 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. If a reduction is granted, a proportionate refund of taxes paid will be made by the county.
Representatives of the County Assessor's Office can explain the basis for your assessment and will review any information you may have relating to the value of your property. If the Assessor's Office discovers an error, you may not need to file an appeal.
Based on the evidence, the appeals board can increase as well as decrease 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 numbered instructions apply to the corresponding numbers on the Assessment Appeal Application. The Assessment Appeal Application, in the Adobe Acrobat format, can be printed on your printer, completed, and mailed to the address below. Please type or print in ink all information on the application form.
Box 1
- Enter the name and mailing address of the applicant. If the applicant is other than the assessee (e.g., leased property), attach an explanation. NOTE: An agent's address may not be substituted for that of the applicant.
Box 2
- Provide the name and mailing address of the agent or attorney,
if applicable. If the agent is not a California-licensed attorney,
you must also complete the agent's authorization section, or an agent's authorization form 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 calendar year of the application.
- 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 applicants signature and title.
- A statement that the agent will provide the applicant with a copy of the application.
- If agent authorization is attached to the application, please check the box entitled "Attached"
Box 3
- For a single-family dwelling, indicate if the dwelling is owner-occupied.
- If this application is for an assessment on secured property, enter the Assessor's Parcel Number from your assessment notice or from your tax bill. If the property is unsecured (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.
- If the property is secured property, indicate if this property is part of an economic unit with multiple parcels. If the application is being filed as an economic unit, please complete and attach the Economic Unit Supplemetal Page for Additional Parcels to the application.
Box 4
- Column A
- Enter the figures shown on your assessment notice or tax bill for the year being appealed. 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 or an assessment related to a change in ownership, new construction, roll change, or escape assessment, refer to the reassessment notice you received.
- Column
B
- Enter your opinion of value for each of the applicable categories (see Column A for applicable categories). If you do not state an opinion of value, it will result in the rejection of your application.
Box 5 . CHECK ONLY ONE ITEM PER APPLICATION. Check the item that best describes the assessment that 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 by August 1 of assessed value 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 assessed value notices by August 1,
Check the Regular Assessment box for:
- Decline in value appeals
- Base year appeals, which are change in ownership and new construction appeals, may be filed when the 60 day filing period for a supplemental assessment appeal has been missed, provided the following January 1 after the change of ownership or new construction has passed.
- Supplemental Assessment filing dates are within 60 days after
the mailing date printed on the supplemental tax bill, or the
postmark date of the tax bill, whichever is later. Check the
Supplemental Assessment box for:
- Change in ownership and new construction appeals filed within 60 days of the mailing date printed on the supplemental assessment notice or supplemental tax bill, or the postmark date of the notice or tax bill, whichever is later.
- Roll Change and Escape
Assessment filing dates are within 60 days after the mailing date
printed on the assessment notice/tax bill, or the postmark date of
the notice/tax bill, whichever is later. Check the Roll Change,
Escape Assessment, Calamity Reassessment or Penalty box for:
- Roll corrections
- Escape assessments, including those discovered upon audit
- Calamity Reassessment (property damaged by misfortune or calamity): Filing dates are within six months after the mailing of the assessment notice.
- Penalty Assessments
- For Supplemental Assessment and Roll Change/Escape Assessment/Calamity Reassessment appeals indicate the tax year and provide the date of the notice or tax bill. Typically, the tax year is the fiscal year that begins on July 1 of the year in which you file your appeal. Attach one (1) copy of the supplemental or escape assessment notice or tax bill.
Box 6
- Please mark the item or items describing your reason(s) for filing this application. If you selected DECLINE IN VALUE, be advised that the application will only be effective for the one year appealed. Subsequent year appeals will require additional filings. In general, base year is either the year your real property changed ownership or the year of completion of new construction on your property; base year value is the value established at that time. The base year value may be appealed during the regular filing period for the year it was placed on the roll or during the regular filing period in the subsequent three years. CALAMIT REASSESSMENTincludes damage due to unforeseen occurrences such as fire, earthquake, and flood, and does not include damages that occur gradually due to ordinary natural forces. A penalty assessed by the tax collector for nonpayment of taxes cannot be removed by the appeals board. Indicate whether you are appealing an item, category, or class of property or a portion thereof. If you are appealing only an item, category, or class of property, please attach a separate sheet identifying what property will be the subject of this appeal. APPEAL AFTER AN AUDIT must include a complete description of each property being appealed, and the reason for the appeal. Contact the clerk to determine what documents must be submitted. If you do not submit the required information timely, it will result in the denial of your application.
Box 7
- Written findings of facts are explanations of the appeals board's decision and will be necessary if you intend to seek judicial review of an adverse appeals board decision. Findings may be requested in writing at any time prior to the commencement of the hearing. Requests for a tape recording or transcript must be made no later than 60 days after the final determination by the appeals board. You may contact the clerk to determine the fee for these items; do not send payment with your application.
Box 8
- Indicate whether you want to designate this application as a claim for refund. If action in superior court is anticipated, designating this application as a claim for refund may affect the time period in which you can file suit. If for any reason you decide to withdraw this application, that action will also constitute withdrawal of your claim for refund. For more information regarding filing a claim for refund, please contact the State Board of Equalization.
Original signatures are required for each application. Check the box that best describes your status as the person filing this application. Unless parcels form one economic unit, appleals should have only one parcel or tax bill number per application. Complete and attach the Economic Unit Supplemetal Page for Additional Parcels to the applications with multiple parcels.
Submit completed Assessment Appeal forms to:
Clerk of the Board of Supervisors
Assessment Appeals
Services
1600 Pacific Highway, Room 402
San Diego, CA 92101-2471
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