The Assessor annually sends Notifications of Assessed Value at the end of June, notifying property owners of the intended assessed value for that roll year. It provides property owners the opportunity to compare that assessment to their opinion of market value as of January 1. If the assessed value is greater than the market value of the property as of January 1, the property owner may request a review for a Prop 8 temporary reduction. There are two separate review processes: Informal Review and Formal Appeal/Assessment Appeals Application.
- The Notification of Assessed Value is mailed last week in June
- The filing period for commercial properties starts Feb 16 and ends on Aug 1
- The filing period for residential properties starts June 30 and ends on Aug 1
- The Assessor’s Office reviews Prop 8 requests through August 15. The results of the reviews are sent shortly after August 15.
Regardless of the result of the Assessor’s review, the property owner is entitled to file an Assessment Appeals Application. It is the property owner’s responsibility to timely file an Assessment Appeals Application if dissatisfied with the Assessor’s informal review.
Formal Appeal or Assessment Appeals Application
- An Assessment Appeals Application can be filed through the Clerk of the Board between July 2 and September 15 (or, if September 15 falls on a weekend, the following Monday)
- The Assessment Appeals Application is available from the Clerk of the Assessment Appeals Board via their website or you can contact them directly at 408-299-5088, for more information
Assessment Appeals can take up to two years to resolve. Once an application is submitted, the assigned appraiser may contact the applicant to discuss the appeal.