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.
Appealing An Annual Assessment (Value As Of January 1St)
In Placer County, the Assessor mails annual value notices to all property owners in July. This notice includes the assessed value of the property as of January 1st of that year. Appeals of annual roll assessments must be filed with the Clerk of the Board between July 2nd and September 15th (or the next business day if the 15th falls on a weekend or holiday).
Appealing A Supplemental Or Escape Assessment
Supplemental Assessments are issued when a property changes ownership or new construction is completed. These assessments reflect the difference between the prior assessed value and the new assessed value. Appeals of Supplemental Assessments must be filed within 60 days of the date of the "Notice of Supplemental Assessment."
Escape assessments are assessments issued for prior year rolls, which can either add an assessment that did not previously exist or increase an assessment that was previously enrolled. Appeals of escape assessments must be filed within 60 days of the "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 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.
Clerk of the Assessment Appeals Board
175 Fulweiler Avenue
Auburn, CA 95603