Property Tax Assessment Appeals
Property Tax Assessment Appeals (updated 01/06/12)
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)
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TYPE OF FILING |
FILING PERIOD |
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Regular Assessments:
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. |
The 2012 filing dates will be announced in April 2012
The 2011 filing dates were July 2, 2011 thru September 15, 2011.
In compliance with the mandate in section 1603, the Placer County Clerk of the Board has certified the last day of the 2011 filing period as September 15, 2011.
The applications shall be filed within the time period from July 2 to September 15, inclusive. An application that is mailed and postmarked September 15 or earlier within that period shall be deemed to have been filed within the time period beginning July 2 and continuing through and including September 15.
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Supplemental Assessments |
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). |
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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. |
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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.
Prior to completing an Application for Changed Assessment, please verify your roll values The 2011 Roll Values are available on the Assessor's Webpage after July 1, 2011. Also, the Placer County Assessor’s Office will provide, by August 1, a notice, as described in Section 619, to all assessees of real property on the local secured roll of the assessed value of their real property as it shall appear or does appear on the completed local roll.
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).
*** NEW E-FILING***
NOT AVAILABLE AT THIS TIME - UNDER CONSTRUCTION
USE FILLABLE PDF BELOW
Please note that E-filing requires that you obtain a PIN number before you can file your application. Your request for a PIN can be processed and assigned on the Appeal Application Form. Click here for Instructions.
If you are filing appeals for a Decline in Value AND one or more qualifying Base Years click here for instructions.
Online help is available while you are completing your application, just click on the "Instructions" on the left side of the screen for additional information. For further assistance, contact the Assessment Appeals Clerk during regular business hours (530) 889-4020 or taxappeal@placer.ca.gov.
Once you complete the E-File Application, Submit your application. The final screen will let you know when your application has been submitted. Print a copy for your records.
A paper Application for Changed Assessment may be filed if electronic filing is not available or you are having difficulty. The paper Application for Changed Assessment must be postmarked or received by the due date to be considered timely.
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*** FILLABLE PDF ***
Application for Changed Assessment Form PDF
This is the only Application form and instructions approved for use by Placer County by the State Board of Equalization for the 2011 Filing Period. Only the current approved version will be accepted (BOE-305-AH (P1) REV. 09 (04-10)). Altered applications will not be accepted.
If you decide to mail in your application instead of submitting it online, make sure it has an original wet signature, and mail it to:
Placer County Assessment Appeals Board
175 Fulweiler Avenue, Suite 101
Auburn, CA 95603
Official Assessment Appeals process by the County WILL NOT BEGIN until:
* The Application for Changed Assessment has been submitted using the E-File process or
* A complete original Application for Changed Assessment has been received by the Clerk of the Assessment Appeals Board
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 taxappeal@placer.ca.gov ,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 taxappeal@placer.ca.gov and they will respond within 24 hours.
INFORMATION TO HELP YOU WITH ASSESSMENT APPEALS:
Informational Guide
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 Clerk at (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