ASSESSMENT APPEALS

To complete the Assessment Appeals Application on your computer, click here.  To print the Assessment Appeals application and complete it by hand, click here.  Click here for application instructions. When completed, print, sign and submit two copies of the application to the Clerk of the Board of Supervisors.

I. INTRODUCTION

The amount paid for property tax on any particular property is based on two factors: the tax rate and the taxable or assessed value. The tax rate is set by law and is applied equally to all properties and is not subject to appeal. The assessed value is determined by the Assessor, in accordance with the laws of California, and is unique for each property. The assessed value is subject to appeal by the property owner. The appeal is made through the Assessment Appeals Board.

The Assessment Appeals Board is a quasi-judicial body composed of three members appointed by the Board of Supervisors. The Assessment Appeals Board is administered by the Clerk of the Board of Supervisors and is not a part of the Assessor’s Office. The members of the Board have professional experience in the fields of real estate, property appraisal, accounting, or law. The Board is an impartial entity established to arbitrate disputes between the Assessor and the property owner regarding the assessed value of property.

Even though you may have filed an appeal, your taxes should be paid on time. If your appeal is not successful, a penalty may be imposed if your taxes have not been paid in a timely manner. If your appeal is successful, an adjustment will be made.
 

II. WHO SHOULD APPEAL THEIR ASSESSMENT

When a property owner feels the assessed value, as determined by the Assessor, is incorrect, they should contact the Assessor’s Office and discuss the matter. The Assessor may help clarify the assessment and explain the assessment process. If a difference of opinion of value still exists, an appeal is necessary to resolve the matter. Assessment information may be obtained by calling the Assessor’s district office nearest the location of your property.
 

III. HOW TO FILE AN APPLICATION

Applications for Changed Assessment may be obtained from this website (see top of page) or by contacting:

Clerk of the Board of Supervisors
385 North Arrowhead Avenue, Second Floor
San Bernardino, CA 92415-0130

Telephone: (909) 387-3841

 

IV. FILING DEADLINES

Regular Assessments (Decline in Value) July 2 through November 30
File an appeal if you believe the value of your property has decreased and is no longer as high as its assessed value.

Supplemental Assessments Within 60 days of the mailing of the supplemental assessment notice.

A supplemental assessment occurs when your property was reassessed because of a change in ownership (for example, purchase of a new home) or new construction (for example, you added a bedroom.

Escape Assessment Within 60 days of the mailing of the enrollment of escaped assessment notice.

In general, escape assessments are assessments for events that happened in prior years but were not discovered in a timely manner by the Assessor.

Calamity Reassessment Appeals Within 6 months of the mailing of the supplemental assessment notice.

A calamity reassessment is when the Assessor mailed you a reassessment notice because of a natural disaster or other calamity that damaged your property.
 

V. PREPARING THE APPLICATION

A separate application must be filed for each parcel of secured (real property) or unsecured property (business, boat or airplane). The application should be printed or typed, fully completed and signed (original signature), with two copies sent to the Clerk of the Board of Supervisors with two copies of any attachments.

While the Assessment Appeals Board is administered through the Clerk of the Board of Supervisors, this office does not have information on how your property was assessed. For more information regarding the valuation of your property, you should contact the Assessor's district office nearest the location of your property.

 

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