A Tax Appeal Attorney Near Me Can Challenge California Property Tax Assessments

Revenue and Taxation Code § 110.1 addresses the base year value used for California property tax purposes. Once established, that value generally remains the starting point for future assessments and is adjusted annually within the limits imposed by Article XIII A of the California Constitution.

A later change in ownership or qualifying new construction can trigger a new assessment. Because the classification of a transaction can directly affect taxable value, disputes sometimes involve more than the property's current selling price. Property owners dealing with these issues may also encounter broader Real Property Tax Assessment and Condemnation questions.

A different rule comes into play when the market falls. Under Revenue and Taxation Code § 51, the taxable value may be reduced when the property's fair market value as of the January 1 lien date is below its factored base year value.

The key comparison is between the property's current fair market value and its factored base year value. A Proposition 8 reduction is temporary rather than a permanent reset of the Proposition 13 base year value.

Once a decline-in-value assessment has been made, the assessor reviews the property in later years. The assessed value can rise as the market recovers, even by more than 2 percent in a year, but it cannot exceed the factored Proposition 13 base year value.

For a regular assessment, California's filing period begins July 2. The deadline is September 15 in counties where the assessor elects to mail assessment notices to all owners of real property on the secured roll by August 1. In counties that do not make that election, the deadline extends to November 30. Property owners should therefore confirm the deadline for the specific county rather than assuming November 30 applies statewide.

Different deadlines can apply to supplemental and escape assessments. These assessments generally have a 60-day appeal period tied to the applicable notice, with special rules in Los Angeles County and counties that have adopted the statutory alternative.

The application used for this process is commonly identified as BOE-305-AH, Assessment Appeal Application. California BOE guidance also directs taxpayers to obtain and file the county's version of the application with the clerk of the board where the property is located.

A strong appeal focuses on value as of the relevant valuation date rather than simply arguing that the resulting tax bill feels too high. Comparable sales close to the lien date, appraisal reports, property condition evidence, and income and expense information for income-producing property can all become relevant.

Commercial property disputes may require a different analysis from residential appeals. Equipment, fixtures, business personal property, capitalization rates, depreciation, and income data can create separate valuation questions. These disputes may overlap with broader State and Local Tax issues.

The burden of proof also does not fall on the taxpayer in every case. California's assessment appeal rules place the burden on the assessor in specified circumstances, including an appeal involving an owner-occupied single-family dwelling that qualifies as the owner's principal residence. Other statutory exceptions also exist, so the burden should be determined from the type of assessment being challenged rather than assumed at the outset.

Before the hearing, Revenue and Taxation Code § 1606 and Property Tax Rule 305.1 provide procedures for exchanging certain valuation information. Depending on the case, this can bring comparable sales, appraisal methodology, income information, or other valuation material into focus before the parties appear before the board.

Not every filed appeal reaches a contested hearing. A taxpayer and assessor may resolve valuation issues beforehand, subject to the procedures governing the county appeals process. That makes the quality of the supporting valuation record important well before the hearing date.

At the hearing, the board considers the evidence relevant to the property's value and the issues properly raised by the application. The proceeding is less formal than a court trial, but each side must have a reasonable opportunity to present its case and question the other side's evidence and witnesses.

For many appeals, the practical question is not simply whether the assessor's number appears high. It is whether credible evidence supports a different value as of the legally relevant date.

Revenue and Taxation Code § 1604 also creates an important timing rule. Subject to statutory exceptions and circumstances that can extend or affect the period, if an appeals board fails to hear and finally determine an application within the prescribed two-year period, the applicant's opinion of value may be placed on the roll until the board makes its final determination.

Filing an assessment appeal generally does not suspend the obligation to pay property taxes by their normal due dates. BOE guidance states that taxes should continue to be paid while an appeal is pending; failing to pay can result in penalties and interest even when the taxpayer is contesting the assessment.

If the assessment is ultimately reduced, refund procedures determine how an overpayment is recovered. For property owners facing a broader disagreement over tax liability or procedure, the matter may also fit within a wider Tax Disputes analysis.

The path to court depends in part on whether the Assessment Appeal Application was designated to also serve as a claim for refund.

If it was designated as a refund claim and the appeals board issues an unfavorable decision, BOE guidance states that an action in superior court generally must be filed within six months of the board's decision. If the application was not designated as a refund claim, a separate refund claim ordinarily must first be filed with the county; after the claim is denied, the taxpayer generally has six months to pursue the refund action in superior court.

This distinction matters because judicial review is not simply a second valuation hearing. Courts generally do not reweigh conflicting valuation evidence from scratch. The nature of the challenge—including whether it concerns evidentiary support, the valuation method, or a legal issue—affects the scope of review.