Property owners who disagree with their property’s taxable value have
a right to file an appeal. Below are the answers to the most common questions:
An assessment appeal is a process whereby property owners can appeal
their property’s assessed value to an independent citizen’s review
board appointed by the Board of Supervisors. This board will review
the evidence presented by the Assessor’s Office and the taxpayer, and
will then establish the taxable value for the property.
An assessment appeal can be filed on either the supplemental or the
regular assessment. When appealing a supplemental assessment, the
appeal must be filed within 60 days from the mailing date on the
supplemental tax bill. When appealing the regular assessment, the
appeal must be filed between July 2 and November 30.
If the property owner and the Assessor’s Office reach an agreement on
the value of the property, as happens in most cases, and sign a
written stipulation, no appearance is necessary. However, if an
agreement is not reached with the Assessor’s Office, the property
owner or an authorized agent must appear at the hearing or the case
will be denied.
You should present information that helps to support your opinion of
market values, such as sales information of comparable properties.
When valuing property for purpose of either the regular roll or the
supplemental roll, the Assessment Appeals Board shall not consider a
sale if it has occurred more than 90 days after the date for which
value is being estimated
As required by state law, the Assessor’s Office keeps a listing of
all recent sales, and this information is available at all Assessor
branch offices as well as the main office at the County Administration
Center, 1600 Pacific Highway, Room 103. Another option is to simply
contact a local real estate agent within your area who will normally
provide you with recent sales in your neighborhood at no cost.
Because of the extremely large number of assessment appeals cases
being filed, chances are we will not be able to get to your case prior
to the December 10th property tax installment deadline. Therefore, you
should pay the December 10th installment, and hopefully, you will
receive a corrected tax bill in time for the April 10th installment.
If you pay both installments prior to receiving a corrected tax bill,
any overpayment will be refunded.
The necessary application for filing an assessment appeal can be
obtained by writing the Clerk of the Assessment Appeals Board at 1600
Pacific Highway, Room 402, San Diego, California 92101 or by calling
them at (619) 531-5777. Click here for more information for APPLICATION FOR CHANGED ASSESSMENT.
In addition, assessment appeals forms are available at all Assessor
branch offices located throughout the county. Click here for Branch OFFICE LOCATIONS AND