How do I appeal my property tax assessment in California?
California property tax appeals are governed by Revenue & Taxation Code §§ 1601–1641 and administered by each county's Assessment Appeals Board (AAB) or Board of Equalization.
1. Understand Proposition 13's Cap
Under Cal. Const. art. XIII A, the assessed value is the 1975-76 base year value plus inflation, capped at 2% per year, unless a change in ownership or new construction triggers reassessment to current market value. Supplemental assessments are issued for mid-year transfers under R&T Code § 75.
2. Informal Review with the Assessor
After receiving your annual notice (mailed July through October depending on county), call the assessor first. Many disputes are resolved by a "decline-in-value" review under R&T Code § 51 (Prop 8) if market value has fallen below your factored base year value.
3. Formal Appeal — AAB
File Form BOE-305-AH (Application for Changed Assessment) with the Clerk of the Board:
4. Evidence
Bring comparable sales within 90 days of the lien date (Jan 1), an independent appraisal, photos of defects (roof damage, foundation issues), and income/expense data for commercial property.
5. Court Appeal
After the AAB decision, you may sue for refund in Superior Court under R&T Code § 5140 within 6 months of the board's final determination.
This is legal information, not legal advice.
- High-value commercial property assessment dispute
- Complex valuation methodology dispute involving income capitalization
- Court appeal under R&T Code § 5140 after AAB ruling
- Cal. Const. art. XIII A (Prop 13)
- Cal. Rev. & Tax. Code § 1603
- Cal. Rev. & Tax. Code § 51
- Cal. Rev. & Tax. Code § 75
- Cal. Rev. & Tax. Code § 5140
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.