Last Day To File For Assessment Appeal Apply for Value Reduction by Monday, September 16
Last Day To File For Assessment Appeal
John Chiang, Chair, State Board of Equalization (BOE) wishes to remind Los Angeles County property taxpayers of the final dates to file an application for an assessment reduction for property on the 2002 regular assessment roll. For regular assessments, this year the final filing date is September 16. This is one day past the actual 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. If the Los Angeles County Assessor did not provide a notice of assessed value by August 1, 2002, to a taxpayer with real property on the local secured roll (for example, your home), then the final date to file an assessment appeal application for the taxpayer's 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 does not apply for unsecured assessments, for which the date remains September 16.
In Los Angeles County, the form for assessment appeals may be obtained from the Clerk of the Assessment Appeals Board(s), 500 West Temple Street, Room B-50, Los Angeles, California 90012?2722, 1?213?974-1471 or 1-888-807-2111 (toll free, press prompt 4).
Questions regarding the assessment of a taxpayer's property should be directed to the Los Angeles County Assessor at 1-213-974-3211 or 1-888-807-2111 (toll free) by pressing prompt 2. 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; contacting the Assessor does not change the final filing deadline, and the Los Angeles County Assessment Appeals Board Office is encouraging taxpayers to file their appeals for a regular assessment by September 16th.
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.