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Using CaliforniaPropTaxAppeal.com
The Appeal Process and History
Using CaliforniaPropTaxAppeal.com
What information will I need to use this service?
You don’t have to have information other than your property address because we link you to the Assessor’s site where you can find your Assessed Value and your allocation between land and building. It will be faster if you have Assessment notice so that you can respond to those questions without having to link to the Assessor’s site.
What is the parcel number or APN?
This is the number assigned to your property by the Assessor. You can find this number on your Assessment notice or you can find this number when you use our service by entering your address when linked to the assessor’s site.
What is the allocation between Land and Improvements?
The Assessor allocates the value of your home between land and improvements. You can find this number on your Assessment notice or you can find this number when you use our service by entering your address when linked to the assessor’s site. Generally, the allocation between land and building is not required to file your appeal; rather just your property’s total Market Value is needed. Our service will automatically allocate your Market Value between land and building based on the Assessor’s percentage allocation unless you override the figures.
Why won’t the program accept my numbers?
Do not enter any commas or allow any spaces when you enter your properties assessed value and Opinion of Market Value. For example, if your Market Value is $300,000, enter 300000 in the space provided.
Why won’t the program accept my appeal submission?
If your property’s Market Value is greater than Assessed Value then our service will not accept your appeal. You are not eligible for an appeal even if your property went down in value if the Assessed Value is still less than the Market Value.
What do I do with the Comparables Provided?
You do not need to use Comparable sales to file your formal “Request for Changed Assessment”. We will ask you “what your Opinion of your Home’s Market Value”? Provide your best estimate of what you think the market value of your home was as of January 2008. We deliver comparables sales information through March 31st, 2008 to help you develop support for your Opinion of the Market Value of your property.
If you are filing an informal appeal directly with the Assessor, you will be asked to provide three comparable sales to support your Opinion of Market Value. Select the best comparables to support your case. You should also visit our Market Value Center where you will find resources to help you further develop your market value.
Do I attach the Comparables to my formal appeal “Request for Changed Assessment”?
No, you should keep these comparables in your records.
Do I attach the Comparables to my informal appeal with the Property Tax Assessor?
Yes, it will be helpful to the Assessor to have copies of the comparables you are using to support your request for lower value. It may also be helpful to provide additional information that explains why your property should have a lower value. For example, less improvements, fewer bedrooms, lack of pool etc.
How do I know what my Opinion of Market Value is for my Home?
Go to our Market Value Center for specific guidance.
What do I enter if I have a Supplemental Assessment?
If it has been 60 days or less since you received your supplemental Assessment, you should consider the unique appeal rules that apply to supplemental assessments and not use this service (See http://www.boe.ca.gov/proptaxes/pdf/pub30.pdf) if you think the base value for your property is incorrectly stated (e.g. error in purchase price or wrong value associated with new construction).
If you’re interested in appealing the value stated in your Supplemental Notice (or more than 60 days have passed since receiving the Supplemental Notice) and you would like to appeal the assessed value of your property, then enter the assessed value and allocation between land and improvements when we ask for this information.
Do you represent me with the Assessor or at the Hearing?
No, we help you prepare the appropriate appeal forms for the formal and\or informal property tax appeal.
Does your service include business property, supplemental assessments, escape assessments, roll corrections or claiming exemptions?
No, our service is exclusively for homeowners or investors who want to file an appeal for a temporary reduction in property tax market value because the Assessor’s taxable Roll Value is too high.
Can I submit more than one property on a single property tax appeal?
No, a separate appeal form must be filed for each property. However, if you have more than one property, we will prepare the appropriate number of separate appeal forms for you to file at a discounted fee.
Should I file an appeal if my property’s Market value declined in the last year, but is still greater than the Assessor’s taxable value?
No, you should only file an appeal is the Market Value is less than the Assessor’s taxable Roll value.
The Appeal Process and History
What is a Proposition 8 - Temporary Decline in Value?
Proposition 8 was passed in 1979 and requires the Assessor to temporarily lower the assessed value of property. Under Proposition 8 the Assessor will review the market value as of January 1, and enroll for the following tax year the lesser of:
Factored-Base-Year Value Proposition 13
or
Market Value Proposition 8
Reductions in assessed value under Proposition 8 are temporary and are reviewed annually until the Factored-Base-Year value is again lower than market value and is reinstated.
Your assessed value can increase more than 2% in a single year if you have new construction (e.g. adding a room or swimming pool), had a temporary reduction due to Prop. 8, or had a qualifying change in ownership. Some property owners whose properties were in the Decline in Value Program may see an increase in their assessed value more than two percent (2%) when restoring to the factored base year value.
Please review "Protect Your Rights" below.
Important factors to remember related to a decline in value review on your property:
- This type of property tax relief generally applies to more recently purchased property.
- Property acquired after January 1, 2008 are not eligible for Proposition 8 review for the 2008-09 tax year.
- The Assessor will be valuing the property as of the most recent January 1st. Proposition 8 does not allow for relief pertaining to other dates and supplemental assessments.
- The total assessed value will be reviewed. There is no legal provision to review individual land and improvement assessments; only the total assessed value.
- Certified Appraisers will analyze sales and other information for Comparable properties.
- Comparable sales utilized must record between October 1, 2007 and March 31, 2008.
Assessment Appeals
A "Request for 2008 Decline in Market Value Reassessment" submitted to the Assessor Department is not the same as an "Application for Changed Assessment" that is filed with the Assessment Appeals Board.
Protect your rights
You have the right to file an appeal with the Assessment Appeals Board. The filing period is from July 2 through December 1, inclusive. Assessment appeal applications are available from that office.
The Assessment Appeals Board is an independent body appointed by the Board of Supervisors to serve as the local Board of Equalization. The Assessment Appeals Board will determine the value of the property after hearing evidence from the applicant and a representative of the Assessor's Office.
What is the process for requesting a change in assessment?
There are two different processes for requesting a change in assessment the informal Prop 8 appeal process through the County Assessor (See FAQ #1) and the formal appeal process through the Assessment Appeals Board. (see Process\Dates for process discussion and a flow chart of both processes)
Here is a brief overview of the formal appeal process
- Filing an Application for Changed Assessment on a timely basis with the Assessment Appeals Board. We streamline the preparation of this form for you.
- In six to nine months, you will be sent a Hearing notice.
- You contact the Property Tax Assessor’s office and if a lower value can be agreed to, sign a Stipulation Agreement on the agreed value with the Assessor and a refund of property taxes with interest will be issued.
- If agreement is not reached, you either present your case to a Hearing Officer (this is how the Application for Changed Assessment form will be prepared unless you override) or you present your case to the Assessment Appeals Board.
- After a decision is reached you will notified if a reduction is granted. If so, you will receive a refund with interest within 6-8 weeks.
How do I find my property’s parcel number?
Do I have to pay my taxes if the Assessor’s Roll Value is higher than Market Value?
Yes, you must pay your property taxes. If a reduction in value is granted, a refund of taxes with interest will be paid to you by the County.
What proof is required to support my property value?
You must present factual evidence that your assessment should be lowered. As part of our service, we provide three comparable properties to present to the property tax Assessor or to the Assessment Appeals Board. It is important that these comparables are based on the value of your property as of the January 1st 2008 lien date and 90 days thereafter. In other words, comparable real estate sales prior to January 1 and out until the end of March 29th, 2008 will be considered, but further declines in value after March will not be considered in the 2008 property tax year. Our service will provide you with comparable sales generated from Zillow, but you may wish to review other sources for comparables sales (See Links for other sources).
Will the Assessor notify me if my property is over-valued?
No, the Assessor identifies the market value of properties as of the January 1 st lien date. The Assessor is required to value properties at the lower of Prop 13 taxable value or market value. However, these assessed values tend to increase at the maximum 2% every year even if properties are in decline. For example, the Orange County property tax Assessor’s web-site indicates
“ Now that the real estate market has rebounded, market values of many properties are once again higher than their factored base year values. As a result, the Assessor is returning many parcels to the value limits set by Prop. 13.
In some Counties the Assessor has taken steps to reduce the Assessed value on some properties. If you received a Blue Notice from the Assessor, it indicates your property’s market value was lower than the Prop. 13 value on January 1, 2008 (lien date) and the Assessor’s Roll value has been temporarily reduced or kept at last year’s value or lower.
You should consider whether the Assessor has made a sufficient reduction in your property’s value as of the January 1 lien date and file an appeal if a lower market value can be supported.
Can I submit more than one property on a single property tax appeal?
No, a separate appeal form must be filed for each property. However, if you have more than one property, we will prepare the appropriate number of separate appeal forms for you to file at a discounted fee.
Do I have another option to have my appeal heard besides attending the hearing?
Yes, once you receive the hearing notice you will know your hearing date. Three weeks or so before the date of the hearing you can call the Assessor's office and ask to speak with the assigned appraiser. If you and the appraiser reach a stipulated value agreement, he\she will mail you a Stipulation form. You must sign the Stipulation form and return it at least three days prior to the hearing or you will need to attend your hearing to avoid denial of your appeal. This is the most expeditious means of agreeing on a reduced value of your property without having to attend a hearing.
Speaking with an appraiser is not a guarantee that you will agree on your property's valuation. You will need to plan on attending your hearing if a stipulation to value isn't reached before the hearing date.
What if I don’t agree on a value with the Assessor in advance of the hearing?
You will receive a letter giving you the date and time of your hearing. At the hearing, you and a representative from the Assessor's office will both be given the opportunity to present evidence of your opinion of value.
What is the Assessment Appeals Board?
Determinations of value are made by either a three member Assessment Appeals Board or a Hearing Officer. These individuals are appointed by the Board of Supervisors to serve as the local board of equalization. They must have experience as an appraiser, real estate broker, CPA or attorney. Their role is to determine the value of your property based upon evidence presented by you and the Assessor.
Having your case heard before a hearing officer is considered an expedient and convenient alternative to the formal Board quasi-judicial proceedings.
What is the difference between an Appeals Board and a Hearing Officer?
We generally recommend selecting a hearing before a Hearing Officer and will select this option unless you override the answer to Question 9 on your sApplication for Changed Value. If you desire an Appeals Board hearing then Question 9 should be answered “Yes”.
An Appeals Board is a three-member panel. When your hearing is scheduled with an Appeals Board it is more of a formal courtroom atmosphere. The hearing will be tape-recorded and there will be a clerk and an appraiser from the Assessor's office at the hearing along with the Appeals Board.
When your hearing is scheduled with a Hearing Officer it is a more informal setting. A Hearing Officer is an individual who hears the evidence presented by you and the Assessor's department appraiser. This hearing is also tape-recorded. As previously noted, neither a Hearing with a Hearing Officer nor an Appeals Board appearance will be necessary if you agree in advance with the Assessor on the value through a Stipulation Agreement.
If your property is a single family dwelling, condominium, or townhouse a hearing officer can consider your appeal. It should be noted that Findings of Facts (see below) are not available when your appeal is heard before a hearing officer. Although you select a hearing officer, that option may not always be available by County, but generally the County will accommodate your request.
You should not choose the Hearing Officer option if you want the option of litigating the decision in Court. Consult legal counsel if you’re unsure whether the Appeals Board or Hearing Officer is the better option for you.
What are Findings of Fact?
The findings of Fact are not available for hearings before a Hearings Officer. Accordingly, your Application for Changed Assessment has been prepared with Question 7 answered “No”. If you choose to answer this question “Yes”, then you should also override and answer “No” to Question 9 whether you want a hearing in front of a Hearing Officer.
Findings of Fact are a written summary showing the basis for the Appeals Board's decision. They are available only for Appeals Board hearings (not hearings with a Hearing Officer) at a cost that varies by County. A request for findings must be in writing, must be prepaid, and must be requested prior to the commencement of your hearing. Findings of fact are necessary to challenge the Board's decision in Superior Court.
Can the Appeals Board increase the amount of your property tax assessment?
Yes, based on the evidence, the Appeals Board can increase as well as decrease an assessment. However, the increase in assessment is limited to the initial Base value (e.g. purchase price) plus 2% capped annual increase in value. The decision of the Appeals Board upon an application is final; the Appeals Board may not reconsider or rehear any application. However, either the applicant or the Assessor may bring timely action in Superior Court for review of an adverse action.
When will my hearing be scheduled?
Residential appeals heard by a Hearing Officer are scheduled in six-nine months. Revenue and Taxation Code § 1604, however, allows up to two years for an assessment appeal to be decided.
Do I need to be there at the time stated and how long will it take?
The hearing will start promptly at the time stated on your hearing notice. Attendance will be called and you will be asked to answer "here" when your name is called. The order of individual hearings is listed on the agenda by parcel number and appeals will be heard in that order.
When you are called to begin your hearing you will be sworn in by the Clerk of the Board and asked to present your case. The length of the hearing will depend on the amount of evidence presented by you and the Assessor and you should be prepared to stay the whole day if necessary.
What kind of evidence will I need to bring?
The best evidence for residential appeals is three "comparable" property sales referred to as "comps." You will need to bring five copies of your "comps" with you to the hearing. To support your opinion of value, comparable sales must be as near in time as possible to the date of valuation of your property. In addition, by California law, Assessment Appeals Boards and Hearing Officers cannot consider a sale if it occurred more than 90 days after the date of valuation. Presenting evidence of comparable sales, which cannot be used because of the "90-day rule," is one of the most common mistakes leading to unsuccessful appeals.
What happens if I don't go to my hearing?
If you choose not to attend your hearing, your appeal will be denied due to lack of appearance and no value change will occur.
Can I have someone go in my place or must I personally appear?
Your application has been prepared based on you representing yourself. You must appear personally at the hearing unless you have legally authorized an agent to appear on your behalf. If you choose to use a representative, then you should contact your representative about filing your Application for Changed Assessment.
What if I no longer want to pursue my appeal?
If you are no longer interested in appealing your assessment you may withdraw your appeal at no charge. Just send a letter stating your intent to withdraw and referencing your petition number.
What if I can't make my hearing date and want to reschedule?
If you need to reschedule your hearing, you may do so by signing a Waiver Agreement form. You will receive a Waiver Agreement with your hearing notice. You must fill the form out and mail it back to the Clerk at least ten days before your hearing or your request to reschedule will be denied.
You can reschedule your hearing only one time by signing a waiver. If you have already rescheduled once and can't attend the hearing on your newly scheduled date, you must have someone appear at the scheduled hearing to request a second reschedule.
I've attended my hearing and my appeal has been heard. When will the Board announce its decision?
The Board or Hearing Officer may announce the decision to you at the conclusion of your hearing or take the matter under submission. If the matter is taken under submission, the Clerk will notify you of the decision in writing.
If you receive a reduction on your assessment the hearing decision will be sent to the Auditor-Controller for issuance of a refund check. The usual time required to process a refund is between six and eight weeks.
My lender makes my property tax payments, should I request an appeal of my property value?
Yes, if your market value is less than the Assessor’s roll value you should file an appeal. Your lender will not do this on your behalf, but the savings from the lowered property taxes will belong to you.
What is an “exchange of information”?
At the time of filing your application, and up to 30 days before the commencement of the hearing, you have the right to file with the Assessor (with a copy to the Clerk/Administrator) a written request for an “Exchange of Information.” The request for “Exchange of Information” requires that you provide the evidence or documents that you intend to present at the assessment appeal hearing in exchange for the Assessor’s documents. The purpose of the exchange is to allow both sides to become familiar with each other’s case, in advance of the hearing, so that they may be prepared to comment on opposing evidence at the time of the hearing. The information that must be disclosed, to the extent that you are relying upon such evidence includes comparable sales, cost and income data where appropriate to support the value.
In some counties, a list of property transfers may be inspected at the Assessor's office for a fee not to exceed $10.00. The list contains transfers that have occurred within the county over the last two years. |
