APPEAL TYPE

DESCRIPTION

FILING TIMELINE

APPLICATION FORM

REGULAR ASSESSMENT (also known as Decline in Value)

·        A regular assessment occurs annually and is reflected as the Assessor’s valuation of property on the tax bill.

·        File this type of appeal if you believe the value of your property as of January 1 of the current year is less than the assessed value on the tax bill.

July 2 to November 30 of each year

The 2011 filing period for regular (decline in value) appeals is closed. It will reopen on July 2, 2012.

SUPPLEMENTAL ASSESSMENT

·        A supplemental assessment occurs when property is reassessed due to change in ownership (such as purchase of a new home) or new construction (such as adding a bedroom).

·        File this type of appeal if you believe the supplemental assessment was initiated in error and/or the assessed value is inaccurate.

Within 60 days of mailing date or postmark date on the Notice of Supplemental Assessment, whichever is later

ESCAPE ASSESSMENT

·         An escape assessment occurs when events taking place in prior years (such as new construction) were not discovered in a timely manner by the Assessor. Upon discovery, the Assessor reassesses the property and issues a Notice of Enrollment of Escape Assessment.

·        File this type of appeal if you believe the escape assessment was initiated in error and/or the assessed value is inaccurate.

Within 60 days of mailing date or postmark date on the Notice of Enrollment of Escape Assessment, whichever is later

CALAMITY ASSESSMENT

·         A calamity assessment occurs when a natural disaster (such as flood or fire) or other misfortune damages your property. The Assessor revalues your property and issues a Notice of Supplemental Assessment.

·        File this type of appeal if you believe the calamity assessment was conducted in error and/or the assessed value is inaccurate.

Within 6 months of mailing date on Notice of Supplemental Assessment

ANY TYPE

·         Use this area to download the Application for Changed Assessment in order to manually complete and file any of the appeal types listed above.

As described above

GENERAL INFORMATION

Local Rules

Follow this link to the adopted local rules for the handling of assessment appeals in San Bernardino County.

“Your Assessment Appeal Hearing”

This brochure contains summary information to assist applicants in preparing for their assessment appeals hearings. Reviewing this information will help applicants know what to expect when their cases are heard.

Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee

Use this form to request a waiver of the $45.00 assessment appeal administrative processing fee. You may request a waiver if you are receiving public assistance and/or do not have enough income to pay for your household’s basic needs and cannot afford the processing fee. Note that EACH Application for Changed Assessment (assessment appeal) filed must be accompanied by the processing fee OR a fully completed and signed waiver request.

Representation by an Agent or Attorney

Property owners may be represented in the appeal process by an authorized agent or attorney, although this is not a requirement. Applicants who are considering agent representation should carefully investigate and select their agent. Property tax agents/agencies are required to advertise and represent their services in accordance with State regulations (Business and Professions Code 17537.9). If represented by an agent, a completed Agent Authorization Form, bearing the original signature of the property owner, must be submitted with the appeal form.

Findings of Fact

The "Findings of Fact" is a document, prepared by legal counsel, summarizing the facts and evidence presented at hearing, and setting forth the conclusions reached by the Assessment Appeals Board. An applicant may request Findings by checking the appropriate box on the appeal application, or by submitting a separate request for Findings to the Clerk of the Board. The applicant must confirm the request for Findings with the Clerk of the Board on the scheduled hearing date, prior to commencement of the hearing, and must pay the fee as indicated in the County Fee Schedule (San Bernardino County Code Section 16.0206). The requesting party may abandon the request and waive the Findings at the conclusion of the hearing. NOTE: Parties to a hearing are always notified of the decision in their case and need not make any special request or payment to receive such notification.

Claim for Refund of Tax Payment

An assessment appeal can be designated as a claim for refund by checking the appropriate box on the appeal application. If the appeal is designated as a claim for refund and the board reduces the value of the property, the county will automatically process a refund of tax payment.

Steps in the Appeals Process

Link to chart outlining the steps in the appeals process and timelines for each step.

ADDITIONAL RESOURCES

“Your Assessment Appeal” Video

This video, produced by the State Board of Equalization, walks you through the process of preparing and presenting your Assessment Appeal at your county Assessment Appeals Board.

Frequently Asked Questions

Link to the State Board of Equalization’s list of frequently asked assessment appeals questions.

Taxpayers' Rights

Link to the State Board of Equalization’s California Taxpayers' Rights Advocate Office.

Publication 30 - Residential Property Assessment Appeals

Link to California Publication 30, produced by the California State Board of Equalization, which provides guidelines for property owners appealing the assessed value of residential properties.