Assessment Appeals Information
In Placer County the Assessor mails value notices to all property owners in July. This notice includes the assessed value (the value used to calculate your tax bill). Since a change to this value impacts the amount of taxes due, it is very important to review this amount.
Learn More About Your Assessed Value
Assessed values are established by following the provisions of Proposition 13 adopted by voters in 1978. In accordance with this law, the Assessor’s Office reviewed values for the current assessment year. To complete this review, our office analyzed real estate sales that occurred in the months surrounding January 1st of the current roll year.
Supplemental assessment values utilize market real estate data for new construction or ownership changes as of the completion or transfer date.
Challenge Your Assessment
If you believe your assessed value is higher than the market value of your property, you may challenge your assessment by filing an Assessment Appeal Application with the Assessment Appeals Board. The Assessment Appeals Board is an independent entity representing the Board of Supervisors. They are responsible for resolving assessment differences between the Assessor and the taxpayer through a formal hearing process. At these hearings both the property owner and the Assessor have the opportunity to present evidence to support their opinion of value.
|You may choose to discuss your concerns with the Assessor prior to filing an appeal. There is no charge for this review, and we would welcome the chance to review any information you have concerning your property. An Assessor value review form is available between July 2 and December 31st. If you still disagree with your assessment after your discussion with the Assessor, you may file an Assessment Appeal Application with the Assessment Appeals Board. Appeals of regular annual roll assessments must be filed with the Assessment Appeals Board between July 2nd and September 15th (or the next business day if the 15th falls on a weekend or holiday).|
Appeals of regular annual roll assessments must be filed between July 2nd and September 15th. The appeal filing period for a Supplemental Assessment for completed new construction or reappraisable ownership change is different than the regular annual roll filing period. Appeals of Supplemental Assessments must be filed within 60 days of the date of "Notice of Supplemental Assessment".
The appeal filing period for an Escaped Assessment is also different than the regular annual roll filing period. Appeals of Escape Assessments must be filed within 60 days of receiving a "Notice of Enrollment of Escape Assessment".
If you miss the supplemental or escape assessment filing periods, you may still appeal the base year value of the property prospectively during the annual roll filing period for the subsequent three lien dates. Additional information regarding your appeal rights may be obtained from the Placer County Clerk of the Board. Your appeal rights are also included on your value notice and property tax bill.