Last Day To File For Assessment Appeal Apply For Value Reduction In Selected Counties By Monday, September 16, 2002
Date: September 10, 2002
Customer & Taxpayer Services Division
Last Day To File For Assessment Appeal
Apply For Value Reduction In Selected Counties By Monday, September 16, 2002
John Chiang, Chair, State Board of Equalization (BOE) wishes to remind property taxpayers of the final dates to file an application for an assessment reduction for property on the 2002 regular assessment roll. This year taxpayers in Alameda, Orange, San Luis Obispo, Santa Clara, and Sutter Counties have until Monday, September 16, 2002, to file an assessment appeal application. This is one day past the usual September 15 deadline which falls on a Sunday this year.
Revenue and Taxation Code section 1603 was recently amended to extend the filing deadline, under certain circumstances, for the other 53 California counties. If the county assessor did not provide a notice of assessed value by August 1, 2002, to all taxpayers with real property on the local secured roll (for example, your home), then the final date to file an assessment appeal application for all real property on the local secured roll is extended to December 2, 2002. This is two days past the actual November 30 deadline, which falls on a Saturday this year. This law change did not affect personal property, but some counties have extended that filing period to December 2 also.
Questions regarding these dates and the property tax assessment appeals process should be directed to the Clerk of the Board of Supervisors or Assessment Appeals Board(s) in the county where the property is located. The form for assessment appeals may be obtained from the Clerk.
Questions regarding the assessment of a taxpayer's property should be directed to the County Assessor's Office. If the taxpayer does not agree with the assessor and wishes to appeal, the formal appeal process begins with the filing of a timely application.
Further information is also available in the BOE's Publication 30, Residential Property Assessment Appeals. This pamphlet can be obtained by calling the BOE's toll-free Customer Service Information Center at 1-800-400-7115 between 8:00 a.m. and 5:00 p.m., Monday through Friday, excluding State holidays. The pamphlet is also available for downloading from the BOE's Web site, at www.boe.ca.gov/proptaxes/pubcont.htm.