When a property owner disagrees with the Assessor on the value on which an assessment is based, he or she should contact the Assessor’s Division within 15 days of receiving the assessment notice. If a reduction in value is proper, the Assessor will adjust the value.

The Assessor also may conclude that a reduction in value is not warranted. The property owner is entitled to appeal that decision to the Assessment Appeals Board. 

The Assessment Appeals Board is an independent board composed of three private citizens appointed by the County Board of Supervisors. They consider all evidence presented by the property owner and the Assessor’s Division at a hearing. The Appeals Board then determines the value of the property in question.


Appeals on annual assessments must be filed between July 2 and November 30. Appeals on supplemental assessments must be filed within 60 days of the mailing date on the supplemental assessment notice. All appeals must be filed with the Clerk of the Board of Supervisors at the County Government Center. For more information, call 650.363.4573.

The State Board of Equalization developed a video designed to provide information to taxpayers regarding the appeals process. The video is entitled Your Assessment Appeal and was developed as a collaborative effort among the Board’s Taxpayers’ Rights advocate office, the County Assessed Properties Division and many of the counties.

Your Assessment Appeal Video Residential Property Assessment Appeals Guide for California Property Owners PDF Assessment Appeals Board