If you have questions about your appeal or about your assessment, the
information below deals with some of the most commonly asked questions.
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Your rights to appeal any assessment are as follows:
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.
You must file an application for reduced assessment:
1. Between July 2 through November 30, inclusive, of the current fiscal
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
The taxable value of real property on the local roll shall be the lesser
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