The property taxes that a California taxpayer pays are based on their property's assessed value as determined by the county assessor. Under California law (Proposition 13), a property's assessed value generally is established when the property changes ownership or when it is newly constructed. If a taxpayer disagrees with the value established for a property, he/she should discuss the issue with their county assessor's staff. If an agreement cannot be reached, then taxpayers have a right to appeal the value under certain circumstances and limitations.
In all counties in California, either one or more assessment appeals boards or a county board of supervisors perform the duties of a local board of equalization, commonly referred to as an appeals board. The appeals board is an independent entity whose function is to resolve disputes between the county assessor and taxpayers over values of locally assessed property. The decisions of an appeals board are legally binding and enforceable.
The State Board of Equalization prescribes Property Tax Rules and issues instructional documents to assist appeals boards in the performance of their duties.
Note: Prior to January 21, 2015, BOE Form 305-AH, Assessment Appeal Application, was previously named Application for Changed Assessment. Please be sure to use the current form when obtaining an Application from your county clerk of the board.
- Assessment Appeals Manual
- 'Your Assessment Appeal' Video
- Clerks of the Board of Supervisors Listing
- County Assessors Listing
- Frequently Asked Questions
- Filing Deadlines
- Legal Opinions
- Property Tax Rules 301 through 326
- Publication 30, Residential Property Assessment Appeals
- Sample Forms
- Taxpayers' Rights Advocate