Assessment Appeals

 

If you have questions about your appeal or about your assessment, the information below deals with some of the most commonly asked questions.

Your rights to appeal any assessment are as follows:

Supplemental Assessment

You must file an application for reduced assessment no later than 60 days from the date of mailing of this notice.

Base Year Value

You must file an application for reduced assessment during the regular equalization period, between July 2 through November 30, inclusive, for the year in which the base year value assessment was initially placed on the assessment roll or in any of the following three assessment years.

Current Assessment

You must file an application for reduced assessment:

1. Between July 2 through November 30, inclusive, of the current fiscal year; or

2. Within 12 months following the month of notification of the assessment, if you and the assessor agree that there was an error in the exercise of the assessor’s judgment in determining the full cash value of the property and a written stipulation is filed according to Section 1607.

The taxable value of real property on the local roll shall be the lesser of:

1. The factored base year value of the property.

2. The current market value of the property.

3. The factored base year value or the current market value of the land plus the factored base year value or the current market value of the improvements if the property was damaged by a calamity and the county has not adopted a Section 170 ordinance.

4. The assessed value as determined according to Section 170 if a county has adopted a Section 170 ordinance.

The custodial officer of the local roll shall make the roll or a copy available for inspection during regular office hours.

If there have been multiple changes of ownership within the same tax year, the supplemental notice may reflect no change in value for the subsequent transfers, although supplemental taxes or a refund may be due if there has been an increase or decrease in value since lien date, January 1. Supplemental taxes are based on the change in value from lien date to the date of transfer, prorated for your period of ownership.

We always encourage you to contact our office for a review of your assessment prior to filing a formal appeal. Our office can be contacted by phone from 8:00 a.m. - 5:00 p.m., Monday through Friday at (530)749-7820