Assessment Appeals Overview Property Tax Information
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Assessment Appeals Overview Property Tax Information
Any property owner who disagrees with the assessed value of his/her property may file an appeal.
IfÂ the assessed valueÂ of your property is higher than market value, you are over-assessed andÂ entitled to an assessment reduction.Â Additionally, exclusions or exemptions from reassessment may have been warranted butÂ not applied.
Appeal Filing Deadlines
Appeals on regular assessments must be filed between July 2 and either September 15 and November 30 (depending on County and tax year).
Appeals on supplemental assessments must be filed within 60 days of the date on the Supplemental Assessment Notice.
Tax Appeal Consultants is proud to offer you both valuation expertiseÂ and in-depthÂ knowledge ofÂ the Assessment Appeals Process andÂ Tax LawÂ .Weâ€™re an allianceÂ of veteranÂ appraisers and real estate industry professionals with a proven 23 year track recordÂ ofÂ success, representing property owners on assessment appeals throughout Southern California.
Types of Appeals
Decline in Value Appeal (Proposition 8)
In 1978, California voters passed Proposition 8, a constitutional amendment that allows a temporary reduction in assessed value when a property suffers a â€œdecline-in-value.â€ A decline-in-value occurs when the current market value of your property is less than the current assessed value as of January 1.
Base Year Value Appeal
Proposition 13 converted the market value-based property tax system to an acquisition value-based system.
For real property assessed under Proposition 13, its fair market value is either the 1975 lien date or the date the property was purchased, newly constructed, or underwent a change in ownership after the 1975 lien date (called the Base Year Value).
The increase (or decrease) in assessed value resulting from the reappraisal is reflected in a prorated assessment (a supplemental bill) that covers the period from the first day of the month following the supplemental event to the end of the fiscal year. A fiscal year runs from July 1 through June 30.
New base year values usually reflect the purchase price or construction costs reported; however, if the assessor believes the price/costs are not reflective of market value, different assessments may be enrolled. An owner always has the right to challenge a new base year value.
Calamity Reassessment Appeal
State law [Revenue and Taxation CodeÂ Section 170] allows the Assessorâ€™s Office toÂ temporarily reduce the assessed value of aÂ property that was damaged or destroyedÂ through no fault of the property owner. TheÂ damage must exceed $10,000 and anÂ application must be filed within 12 monthsÂ from the date the damage occurred.
Roll Change & Escaped Assessment Appeal
Roll changes or escaped assessments are assessments for events thatÂ happened in prior years but were not discovered timely by the assessor.
Often, a taxpayerâ€™s first step in challenging an assessment is simply to discuss the matter informally with theÂ assessorâ€™s office. The taxpayer should request an explanation of how the assessment was determined and informÂ the assessor of any facts that may affect the value of the property. But it isn’t always in the county’s best interest to reduce your assessment without a fight. That’s when we can help.
Formal Appeal – Application for Changed Assessment
Property owners can appeal the value of the property appearing on the regular assessment roll by filing an application for changed assessment during the regular assessment filing period with the clerk of the board of supervisors (sitting as a local board of equalization) or assessment appeals board.
Filing an Application for Changed Assessment guarantees the property owner their right to a formal hearing before a Hearings Officer or 3-memberÂ Assessment Appeals Board in which to present their case for lower assessments.
Assessment Appeal Hearing
The Board of Supervisors of many counties create Assessment Appeals Boards to sit as the Board of Equalization for the County.
On behalf of the Board of Supervisors, the Assessment Appeals Boards and individual Assessment Hearing Officers conduct hearings on property assessment disputes between taxpayers and the County Assessor in order to establish the assessed value of real and personal property on the County property tax roll.
Property Tax Appeals hearings are not as formal as a court of law. You are not required to haveÂ an attorney or an agent represent you. However, you, as the applicant, mustÂ personally attend the hearing or be represented by someone thoroughly familiarÂ with the facts of your appeal. If a representative attends on your behalf, you may beÂ required to provide written authorization prior to the hearing. Check with the clerkÂ of your appeals board. Your attorney is not required to have written authorization.
The only evidence that an appeals board can consider is the evidence that you andÂ the assessor present at your assessment appeal hearing. The board may not considerÂ any information attached to your application or any discussions with the assessorâ€™sÂ office or others, unless you also present such evidence at your appeal hearing. Learn more about types of admissible evidence.
Supporting Data/Valuation Methodology
Before you begin to gather evidence about comparable properties, you should
gather information about your own property. Determine the age, building size(s), lot size, and so forth for your property first, and then compare that information with the assessorâ€™s information for your property. You can obtain information about your property by contacting the assessorâ€™s office. The following information explains how to judge whether a sold property is comparable to your property.
Exchange of Information
In an exchange of information, both you and the assessor trade the information thatÂ will be presented at the hearing.
Either you or the assessor may request anÂ exchange of information.
If you initiate an exchange of information, you should submit your request to theÂ clerk of your appeals board or the assessor prior to 30 days before the start of yourÂ hearing. In your request, you should include your opinion of value and the data thatÂ supports your opinion of value.
Appeals Board Decisions/Refunds
The appeals board (or hearing officer) will base its decision on the evidenceÂ presented by you and the assessor at the hearing. The board will evaluate theÂ suitability of any approach to value and the data you and the assessor used to reachÂ your conclusions
Further Appeal Rights
If you wish to appeal the appeal boardâ€™s decision, you must file a claim for refundÂ with the board of supervisors (see note below for exception). If the board ofÂ supervisors denies your claim, you may then file an action in superior court. YouÂ must file within six months of the date your claim for refund was denied by theÂ board of supervisors.