California property tax appeals and assessments

What is a decline-in-value (Prop 8) appeal?

California assesses a home at the lower of its market value on January 1 or its Proposition 13 base year value plus inflation adjustments. A decline-in-value (Proposition 8) appeal asks for the lower market value, based on the market value as of January 1 of the year you file.

When is the California appeal deadline in 2026?

In counties where the Assessor doesn't mail value notices to all owners by August 1, the regular appeal period is July 2 through November 30. In 2026 that period applies in the eight counties listed above and ends November 30, 2026.

Should I talk to the county Assessor first?

Talking to the County Assessor's office first may fix an error without a formal appeal.

What evidence counts in a California appeal?

California appeals boards can't admit comparable sales dated more than 90 days after the valuation date.

Can a California appeals board raise my value?

Yes. Based on the evidence, a California appeals board can raise, lower or keep an assessment.

Who can file a California appeal for me?

Your spouse, parent, child or domestic partner may act as your representative. Any other agent needs your signed written authorization, except a California attorney. Not legal advice.

Do I still pay my taxes during a California appeal?

Yes. You must still pay your property taxes on time while an appeal is pending; a reduction is refunded with interest. Appeals boards are expected to hear and decide appeals within two years of filing, and you get at least 45 days' notice of the hearing.

Which form do I use?

The Assessment Appeal Application (BOE-305-AH). Use the version from the county where the home is assessed.

When are property tax appeal deadlines in California?

Regular filing period: In California counties where the Assessor doesn't mail value notices to all owners by August 1, the regular appeal period is July 2 through November 30. In California an assessment appeal application is on time if, by the deadline, it is delivered in person by close of business, postmarked by USPS, sent by a commercial carrier that verifies the send date, or e-filed where the county allows it.

Deadline ruleRegular filing period

In California counties where the Assessor doesn't mail value notices to all owners by August 1, the regular appeal period is July 2 through November 30.[1]

When a filing counts as on time

In California an assessment appeal application is on time if, by the deadline, it is delivered in person by close of business, postmarked by USPS, sent by a commercial carrier that verifies the send date, or e-filed where the county allows it.[2]

Deadline detailHearing timeline

California appeals boards are expected to hear and decide appeals within two years of filing; you get at least 45 days' notice of the hearing.[1]

Who decides property tax appeals in California?

In California, an appeals board decision is final; to go further you first file a claim for refund with the county Board of Supervisors and then an action in superior court.

Appeal steps

In California, an appeals board decision is final; to go further you first file a claim for refund with the county Board of Supervisors and then an action in superior court.[1]

How is a property tax appeal filed in California?

California appeals use the Assessment Appeal Application (BOE-305-AH); use the version from the county where the home is assessed. In California your spouse, parent, child or domestic partner may act as your agent. Any other agent needs your signed written authorization, except a California attorney.

Forms

California appeals use the Assessment Appeal Application (BOE-305-AH); use the version from the county where the home is assessed.[1]

Who may file

In California your spouse, parent, child or domestic partner may act as your agent. Any other agent needs your signed written authorization, except a California attorney.[1]

Informal review

In California, talking to the County Assessor's office first may fix an error without a formal appeal.[1]

What evidence do California review bodies accept?

California appeals boards consider evidence of value from comparable sales, replacement cost less depreciation, or income; for homes, sales of similar properties are usually the most reliable. Sale dates: California appeals boards can't admit comparable sales dated more than 90 days after the valuation date.

Evidence accepted

California appeals boards consider evidence of value from comparable sales, replacement cost less depreciation, or income; for homes, sales of similar properties are usually the most reliable.[1]

Evidence ruleSale dates

California appeals boards can't admit comparable sales dated more than 90 days after the valuation date.[1]

Can an assessment go up on appeal in California?

In California, the appeals board can raise, lower or keep an assessment, based on the evidence.

Can the value go up?

In California, the appeals board can raise, lower or keep an assessment, based on the evidence.[1]

Which exemptions exist in California?

California takes $7,000 off the taxable value of a qualifying owner-occupied home (the homeowners' exemption), claimed once with the county assessor.

Homeowner exemption

California takes $7,000 off the taxable value of a qualifying owner-occupied home (the homeowners' exemption), claimed once with the county assessor.[3]

How does reassessment and equalization work in California?

Under California's Proposition 13, a home is reassessed only on a change in ownership or new construction; in between, its base year value can rise with inflation by no more than 2% a year. A California decline-in-value appeal is based on the market value as of January 1 of the year you file.

Reassessment cycle

Under California's Proposition 13, a home is reassessed only on a change in ownership or new construction; in between, its base year value can rise with inflation by no more than 2% a year.[1]

Valuation date

A California decline-in-value appeal is based on the market value as of January 1 of the year you file.[1]

Level of assessmentDecline in value

California assesses a home at the lower of its market value on January 1 or its Proposition 13 base year value plus inflation adjustments. A 'decline in value' (Proposition 8) appeal asks for the lower market value.[1]

What other statewide rules apply in California?

In California you must still pay your property taxes on time while an appeal is pending; a reduction is refunded with interest.

Paying the tax while you appeal

In California you must still pay your property taxes on time while an appeal is pending; a reduction is refunded with interest.[1]