Taxpayer Remedies

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TAXPAYER'S REMEDIES

APPEALS PROCESS

Since any increase or decrease in assessed value will impact the amount of taxes you pay, it is very important to contact the Assessor's Office if you feel that the assessed value exceeds the market value of your property. We welcome the opportunity to review any information you may have relating to the value of your property. If you have any questions concerning the valuation, please call the Assessor's Office.

If, after talking with the Assessor's Office, a difference of opinion on value still exists, you can appeal to the County Board of Equalization between July 2 and November 30, or within 60 days of the notice date in the case of an escape assessment or a supplemental assessment. 



PROPOSITION 13 (ESTABLISH BASE YEAR VALUES)

Proposition 13, passed in 1978, provided for the establishment of a base year value of 1975. When a property undergoes a change in ownership or new construction, a new base year is created at the date of the event. To the base-year value, a maximum two percent increase in value is applied annually, assuming that the California cost-of-living index increases by at least two percent. This value is called the trended base year value.

Proposition 13 made no provisions for a decline in value. However, a subsequent Constitutional Amendment (Proposition 8) allows the Assessor to take into consideration factors that may cause a decline in value. Property law further states that the Assessor is to enroll on the lien date January 1, the lower of the trended base year value or the current fair market value. 


PROPOSITION 8 (DECLINES IN BASE YEAR VALUES)

Proposition 8 clearly states that the Assessor is not required to review all properties in his or her jurisdiction on an annual basis. However, once a reduction has been enrolled, annual reviews are required. On each lien date after the original reduction the Assessor is required to enroll the lower of the original base year value plus all indexing which would have occurred had there not been a reduction, or market value as of the lien date.


If you believe your assessed value is higher than the current market value of your property, please contact the Assessor's office so that we may review your property.