Application for Changed Assessment (See links below for resources to assist in filing an appeal)
Note: Effective July 2, 2011, a non-refundable filing fee of $45 for each application will be charged and must be included at the time of filing the application for changed assessment. (See below for more information) (Please note: One check can be written to cover multiple appeals filed)
The Board of Supervisors of each California county serve as local representatives of the California State Board of Equalization and are tasked to ensure the equitable valuation and taxation of property within their county. The assessed value of property is determined by the Assessor and forms the basis upon which property tax is calculated and collected by the Treasurer-Tax Collector.
Initially, when a property owner believes the assessed value of their property, as determined by the Assessor, is incorrect, they should contact the Assessor's Office to discuss the matter. The Assessor can receive and provide information about the property value, explain the valuation process and/or reassess the property. If a difference of opinion of value still exists, the property owner can file an "Assessment Appeal" to dispute the value assigned by the County to real (land and structures) and/or personal (business fixtures, boats, planes, etc.) property. In general, property owners appeal in order to have their property values decreased and, during the appeal hearing, the property owner can present evidence to support the appeal.
The Yolo County Board of Supervisors appoints "Assessment Appeals Board" members to arbitrate disputes regarding the assessed value of property. These appointees must have experience in the fields of real estate, property appraisal, accounting, or law. After consideration of the evidence presented, the Assessment Appeals Board may determine that the property value should be decreased, increased or remain the same. If the property value is increased or decreased, the property owner will have a corresponding adjustment in taxes to be paid on the property.
Application Processing Fee
Effective July 2, 2011, a non-refundable filing fee of $45 for EACH application/parcel will be charged and must be included at the time of filing the Application. Payments accepted by check, money order or cash in person. Please note that we can accept one check to cover multiple appeals filed. Make checks or money orders payable to: County of Yolo. If your check is returned due to insufficient funds, a returned check fee in the amount of $25 will be charged. Applications submitted without the fee will not be processed.
If you are receiving public assistance and/or do not have enough income to pay for your household's basic needs and cannot afford the processing fee, a "confidential Request for Waiver of Assessment Appeal Administrative Process Fee' form at the following link to enable you to request waiver of the fee. If requesting a waiver of the processing fee, the waiver request form must accompany your Application for Changed Assessment (assessment appeal) in lieu of the processing fee.
For those who need the W-9 Form to set up payment, please find it here.
Return Application by the Deadline
Applications for changed assessments for the regular assessment period must be filed between July 2 and November 30 (unless the last day falls on a weekend) of each year by 5:00 p.m. Assessment changes made outside of the regular assessment period; i.e. supplemental, roll change, escape, must be filed no later than 60 days after the date of the notice. Applications cannot be accepted unless filed on time.
IMPORTANT NOTE: It is very important to understand that filing an assessment appeal does not relieve an owner of the responsibility for paying an outstanding tax bill no matter how unfair the owner may feel a bill might be. If you do not pay the bill in a timely manner, you will incur penalties and interest charges that could otherwise be avoided. If you pay a bill and subsequently the Appeals Board lowers the value, you will be refunded any excess taxes you've paid.
For additional information to assist you in the appeals process, please refer to the following resources produced by the State Board of Equalization:
Residential Property Assessment Appeals: How to appeal the assessed value of residential properties - a guide for California property owners
Property Tax Rules
Online video on preparing and presenting your Assessment Appeal: