Tax & Accounting Blog

It Is Time To Appeal In California

Blog, ONESOURCE, ONESOURCE Property Tax August 5, 2014

In California, the time period to appeal annual property taxes for January 1st 2014 valuations is now. The deadline is based on the when the local county assessor elects to mail assessment notices.  If notices are mailed by August 1st, then September 15 is your deadline.  If notices are mailed after August 1st then the deadline is December 1st (November 30th falls on a Sunday). Click the link to see the deadline by county  When there is change in ownership and/or completion of new construction, in some counties, there is an additional deadline of “within 60 days of the mailing of the supplemental assessment notice.” If this opportunity is missed, the ability to appeal becomes the normal period of the regular assessment roll, however only the new assessed value listed on the regular roll and not the supplemental value because that value became final after the 60 days.

Talking Point, even though Proposition 13 (1978) limits annual property tax increases to 2 percent, there are other circumstances where tax bills can vary.  For example Proposition 8 (1978) which allowed for a temporary reduction due to the housing crash and under this law the Proposition 13 does not apply to values under Proposition 8. As property values continue recovering the values can reflect one of two options, whichever is lower, a new current market value or the restored value prior to Proposition 13’s value (including the 2 percent increases).

To view videos provided by California State Board of Equalization on preparing and presenting an assessment appeal visit: