- Contact the Assessor's Office first. Many times the issue can be resolved without an appeal hearing.
- Apply within the specified time. CLICK HERE for an assessment appeals form.
- Be sure all questions are answered on the application and it is properly signed or it may be considered invalid and not be accepted.
- Be sure you or your authorized agent appears at the scheduled hearing.
- Be prepared to present independent evidence to support your opinion.
- Pay your taxes when due, even if you have filed an appeal, to avoid delinquent penalties.
The assessment appeal application must be filed with the Clerk of the Board no later than November 30 of each year for assessments on the regular tax roll. For assessments on the supplemental tax roll, escaped assessments, or other assessments made outside the regular assessment period, you have 60 days from the date of official notification of the assessment to file an appeal. The necessary forms are available from the Clerk of the Board, 204 S Court St, Suite 204, Alturas, CA 96101, (530) 233-6201.
The application must contain your opinion of the value of the property. It must also contain the facts relied upon to support your claim for a reduction in value. If you are to be represented by an agent other than an attorney, you must sign the authorization section of the application.
You will be notified in writing by the Clerk of the Board, a minimum of 45 days before the hearings, of the time and place scheduled for your appeal. You or your authorized agent must be present at the hearing or the application will be denied for non-appearance. The Board may waive your appearance if the facts about the issue are fully presented and the request is made in your application.
Your spouse, adult children, or parents may appear on your behalf. If you and the Assessor have stipulated in writing to a value change, your appearance at the hearing is not required.
Either you or the Assessor can request a continuance to a later date. This is usually done when the issue of the appeal is being litigated in court, when you or your authorized agent cannot attend the hearing or when you and the Assessor are still working to resolve the issue through an exchange of information. A continuance does not jeopardize your administrative remedies.
Should you decide before the hearing not to pursue your appeal, you should withdraw your application by submitting a written request to the Clerk of the Board.For more information please visit the California State Board of Equalization website here.