Assessment Appeals Recommendation Examples

The published assessment practices survey report may include recommendations for improvement to the Assessor's procedures and practices. Below are examples of recommendations for the Disaster Relief survey topic.

Revise the notice of proposed reassessment to include the correct appeals filing period as specified in section 170(c).

Section 170(c) provides, in part, that the Assessor shall notify the applicant in writing of the amount of the proposed reassessment and that the notice shall state that the applicant may appeal the proposed reassessment to the local board of equalization within six months of the date of mailing the notice.

The Assessor's current notice does not fully disclose the property owner's appeal filing rights, which could result in the property owner believing that they have missed the deadline to file an assessment appeal, when in fact they may still have time to file.

Calculate the proration of taxes due on damaged property to include the month in which the damage occurred.

Section 170(e) provides, in part, that property tax relief shall include the month in which the damage occurred.

The Assessor's practice violates the taxpayer's right to receive tax relief for the entire month in which the damage occurred.