Property Tax Assessment Appeals
There is a $35.00 Non-Refundable processing Fee for each parcel being appealed
*Starting JULY 1, 2013 the Non-Refundable Processing Fee will be $40.00 for each parcel being appealed*
Property owners have a right to challenge their property assessments by filing an application for changed assessment with the clerk of the Assessment Appeals Board.
The Assessment Appeals Board is appointed by the Board of Supervisors to serve as the local Board of Equalization. Section 16 of article XIII of the California Constitution provides for the establishment of local boards of equalization and, pursuant to that authority, the Legislature has mandated guidelines for the functioning of those boards by enacting sections 1601 through 1645.5 of the Revenue and Taxation Code, and the State Board of Equalization has adopted sections 301 through 326 of Title 18, Public Revenues, California Code of Regulations. In addition to the procedures mandated by the Legislature, those boards are also governed by local rules adopted by boards of supervisors pursuant to the authority of section 16 of article XIII of the California Constitution. (Assessment Appeals Manual)
TYPE OF FILING
Decline in Value (if you believe the market value of your property has decreased and is no longer as high as its assessed value you can appeal the current year).
Base Year (in the year your property's value is first placed on the regular assessment roll, or within the following three years)
Note: It is advisable to file as early as possible. If you succeed in your appeal, the new base year value will affect only the year of your application and future years, but is not retroactive.
In compliance with the mandate in section 1603, the Placer County Clerk of the Board has certified the last day of the 2013 filing period as September 15, 2012.
The 2013 Regular Filing period will begin July 2, 2013. The end date will be Monday, September 16, 2013 because the final filing date falls on a Sunday.
The applications shall be filed within the Regular Filing period. An application that is mailed and postmarked by the last day of the filing period or earlier within that period shall be deemed to have been filed within the time period.
Filing dates are within 60 days of the mailing date printed on the Supplemental notice or tax bill (if no notice was received), or the postmark date of the notice or tax bill (if no notice was received), whichever is later. If you missed the opportunity to appeal your supplemental assessment notice, you can still file an appeal at the time your property becomes a part of the regular assessment roll (see Regular Assessments).
Roll Change/Adjusted and Escape Assessments
Filing dates are within 60 days after the mailing date printed on the notice or adjusted/escape assessment tax bill (if no notice was received), or the postmark date of the notice or tax bill (if no notice was received), whichever is later.
Misfortune & Calamity Reassessments
Filing dates are within six months after the mailing date of the assessment notice.
If the final filing date falls on a Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day shall be deemed to have been filed timely. Except as provided in sections 1603 and 1605 of the Revenue and Taxation Code, the Board has no jurisdiction to hear an application unless filed within the time periods specified above.
An application must be filed for each year you disagree with the Assessor’s value, even if you have a decline in value appeal pending for a prior year. Decline in Value appeals only affect the year filed.
Ordinance 5678-B: On June 5, 2012, the Board of Supervisors conducted a Public Hearing, Ordinance 5678-B adopted phasing in a new, non-refundable Application for Changed Assessment Fee of $35 per parcel effective July 5, 2012 and increasing to $40 per parcel in July 2013, and approved addition of clarifying language related to the Assessment Appeals Board’s duties.
Prior to completing an Application for Changed Assessment, please verify your roll values The Roll Values are available on the Assessor's Webpage after July 1st for the current year.
It is your responsibility to file an application prior to the deadline. (The Assessment Appeals Board is governed by Property Tax Rule 305(d) TIME OF FILING and Revenue & Taxation Codes 1603 and 1605. Except as provided in sections 1603 and 1605 of the Revenue and Taxation Code, the Assessment Appeals Board has no jurisdiction to hear an application unless filed within the time periods specified).
***FILLABLE PDF ***
Application for Changed Assessment Form PDF
Only the most current Application form and instructions approved for use by Placer County by the State Board of Equalization will be accepted:
BOE-305-AH REV. 10 (06-12). Altered applications will not be accepted.
Application(s) must have original wet signature(s)
Placer County Assessment Appeals Board
175 Fulweiler Avenue, Suite 101
Auburn, CA 95603
Official Assessment Appeals process by the County WILL NOT BEGIN until A complete original Application for Changed Assessment and appropriate Fee has been received by the Clerk of the Assessment Appeals Board.
Payment can be made by check or money order payable to: "Placer County". We do not accept credit card payments. Applicants will be charged an additional fee by the County should their check be returned because of insufficient funds. Applications submitted without the fee will be deemed incomplete and returned to the applicant.
After an Application has been Accepted: The appeals board is expected to hear and decide all appeals within two years of the filing of an application. It is the policy of the Board that hearings shall be held in a timely fashion and that, generally, a notice of hearing should be issued within twelve (12) months of receipt of an application. Due to the volume of appeals received, we are scheduling the oldest appeals first. The average wait for hearing is 1 to 1 ½ years. You will receive at least forty five (45) days notice prior to your hearing date. You may be able to work with the Assessor’s Office and come to an agreement for values and not have to wait for a hearing. Your values may be able to be adjusted by the Assessor or stipulated and considered at an earlier hearing.
Assessment Appeal Forms available online require Adobe Acrobat Reader. To download your free copy of Acrobat Reader, click on this image.
Withdrawal Form To withdraw an appeal filed with the Assessment Appeals Board, please fill out this form. Once you complete the form, you may scan and e-mail to email@example.com ,fax to (530) 889-4099, or US mail to 175 Fulweiler Avenue, Auburn, CA 95603.
If you have questions for the Clerks, you may e-mail firstname.lastname@example.org a nd they will respond within two business days.
Information to Help You with Assessment Appeals:
Residential Property Assessment Appeals Guide Publication 30
Local Rules and Procedure (effective 2-8-11)
Local Rules 7 and 29
Property Tax Rules
Rule 313 Rule 326
Fees, findings of fact
Agent Authorization Form Requirements
Agent Authorization Form
New Video "Your Assessment Appeal "
Webpage to help calculate deadline dates
California Property Tax An Overview
State Board of Equalization Assessment Appeals Information
For questions regarding Assessment Appeals, please contact the Clerk of the Board, Assessment Appeals Clerkat (530) 889-4020
For questions regarding Paying Your Taxes, please contact the Tax Collector's office at (530) 889-4120
For questions regarding Property Assessments, please contact the Assessor's office at (530) 889-4300
California State Board of Equalization Links:
Assessment Appeals Manual
California State Board of Equalization web page
Frequently Asked Questions
Taxpayer’s Rights Advocate
Link to the California Revenue and Taxation Code