California homeowners pay a median of $5,124 a year in property tax, an effective rate of 0.70%, the 15th highest of the 15 states we cover. The deadline to appeal: Jul 2–Sep 15 or Nov 30 (by county). Here is who sets your value, how to challenge it and what evidence works.
Open nowOpen in some counties until November 30, 2026 (for example Los Angeles). Counties with a September 15 deadline are closed until July 2027. You can still ask the assessor for an informal decline-in-value review.
Regular (annual) appeals are filed with the county clerk of the Assessment Appeals Board between July 2 and September 15. If the county assessor does not mail value notices to all owners by August 1, the window is July 2 to November 30. Each county announces its period by April 1. Example: Los Angeles County accepts appeals July 2 to November 30. Supplemental and escape assessments: within 60 days of the notice or bill. Calamity reassessments: within 6 months. A base year value can be challenged in the regular period of the year it is first enrolled or any of the next three years.
Most assessors mail a notice of assessed value in spring or summer, before July 1 in many counties. Whether every owner gets one each year depends on the county. Supplemental assessment notices are mailed after a purchase or new construction.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The elected County Assessor in each of the 58 counties. The State Board of Equalization (BOE) issues rules and guidance. Under Proposition 13, a home is assessed at its market value when bought or newly built (the 'base year value'). After that, the value can rise only by inflation, at most 2% a year. If market value on January 1 drops below that factored base year value, the assessor must use the lower market value (a 'Prop 8' decline-in-value assessment). Values are set each year as of the January 1 lien date. A full reappraisal happens only on a change in ownership or new construction. Homes in decline-in-value status are reviewed every year.
Yes. You can ask the assessor's office for an informal decline-in-value (Prop 8) review, usually by an online or paper request form, if similar homes sold for less than your assessed value around January 1. Staff can also fix errors. This informal review does not extend the formal appeal deadline, so file an appeal too if time is running out.
What works in California: Sales of similar homes close to the January 1 valuation date (sales more than 90 days after January 1 cannot be used); An appraisal by a licensed appraiser valuing the home as of January 1; For a base year appeal: proof of what the home was worth on the purchase or completion date; Photos and repair bids showing condition problems the assessor did not account for; Errors in the assessor's records (size, lot, features).
File the county's official Assessment Appeal Application (based on BOE-305-AH), online in many counties or on paper, one parcel per application. Give your opinion of value and check the right reason box. You get at least 45 days' notice of the hearing. The hearing is informal: you and the assessor each present evidence and the board decides only on what is presented. Either side can request an exchange of information before the hearing. Keep paying your tax bills while the appeal is pending. Cost: Set by each county; some charge nothing. Example: Los Angeles County charges a $46 non-refundable processing fee per application (fee waiver available for hardship). Written findings of fact cost extra.
For an owner-occupied single-family home that is your principal residence, the assessor has the burden of proof. For other property, the applicant must prove the assessment is wrong.
Within 6 months after the county Board of Supervisors denies your claim for refund (or after the appeals board decision if your application was also marked as a refund claim). The appeals board decision is final at the county level. To go further you must have filed a claim for refund, then sue in Superior Court. The court reviews the board's record, so you need written findings of fact and a hearing transcript. This usually requires a lawyer.
The county corrects the roll and refunds overpaid taxes with interest. If your application was marked as a claim for refund, the refund is processed automatically. Prop 8 reductions apply only to that year; the assessor reviews them every January 1. A lowered base year value carries forward with the 2% cap.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Takes $7,000 off the assessed value of your principal residence, about $70 or more a year depending on local rates. Apply once with the county assessor.
For veterans rated 100% disabled (or paid at that rate) and some surviving spouses: for 2026, a basic exemption of $180,671 of assessed value, or $271,009 if household income is $81,131 or less. For 2027 the amounts rise to $185,889 and $278,836 (income limit $83,474). Apply with the county assessor.
Owners 55+, severely disabled owners and disaster victims can move their low Prop 13 base year value to a replacement home anywhere in California, with limits.
You can appear yourself. Your spouse, parent, child or registered domestic partner can represent you without paperwork, and so can a California attorney. Anyone else (a tax agent) needs your signed written authorization before filing. No state rule on contingency fees was found in the BOE guidance.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Regular (annual) appeals are filed with the county clerk of the Assessment Appeals Board between July 2 and September 15. If the county assessor does not mail value notices to all owners by August 1, the window is July 2 to November 30. Each county announces its period by April 1. Example: Los Angeles County accepts appeals July 2 to November 30. Supplemental and escape assessments: within 60 days of the notice or bill. Calamity reassessments: within 6 months. A base year value can be challenged in the regular period of the year it is first enrolled or any of the next three years.
With the County Assessment Appeals Board (or hearing officer). File the county's official Assessment Appeal Application (based on BOE-305-AH), online in many counties or on paper, one parcel per application. Give your opinion of value and check the right reason box. You get at least 45 days' notice of the hearing. The hearing is informal: you and the assessor each present evidence and the board decides only on what is presented. Either side can request an exchange of information before the hearing. Keep paying your tax bills while the appeal is pending.
Set by each county; some charge nothing. Example: Los Angeles County charges a $46 non-refundable processing fee per application (fee waiver available for hardship). Written findings of fact cost extra.
Yes. You can ask the assessor's office for an informal decline-in-value (Prop 8) review, usually by an online or paper request form, if similar homes sold for less than your assessed value around January 1. Staff can also fix errors. This informal review does not extend the formal appeal deadline, so file an appeal too if time is running out.
You can appeal to the California Superior Court (refund lawsuit). Within 6 months after the county Board of Supervisors denies your claim for refund (or after the appeals board decision if your application was also marked as a refund claim). The appeals board decision is final at the county level. To go further you must have filed a claim for refund, then sue in Superior Court. The court reviews the board's record, so you need written findings of fact and a hearing transcript. This usually requires a lawyer.
The county corrects the roll and refunds overpaid taxes with interest. If your application was marked as a claim for refund, the refund is processed automatically. Prop 8 reductions apply only to that year; the assessor reviews them every January 1. A lowered base year value carries forward with the 2% cap.
Checked 2026-10 against official California sources. Local deadlines and fees can differ; confirm with your assessor or board.