Before filing an appeal
Before filing an appeal, you should speak with the Assessor's Office (phone: 650 599-1227) regarding your property taxes as they can provide information as to how your property's assessed value was determined and whether a reduction in value is appropriate. Property owners are encouraged to contact the Assessor's Division of the Assessor's Office within 15 days of receiving the assessment notice.
Assessor's Decline in Assessed Value Program
The Assessor's Decline in Assessed Value Program allows for property tax relief to property owners if the value of the property falls below its assessed value. You may apply to the program to have an informal review of your property's assessment and to potentially reach a mutual agreement regarding your taxes. The deadline for enrolling in this program is October 31, 2023. Please note that this program is different than the Assessment Appeals Board (AAB) process which a formal appeals process. If you have not received the results from the Assessor's Decline in Assessed Value Program before November 21, 2023, it is recommended that you file an Assessment Appeal (the deadline for filing an Assessment Appeal is November 30, 2023) to protect your right to an appeal. If you are successful with your application to the Assessor's Office prior to the AAB hearing, you may submit a request to withdraw your AAB appeal. Please contact the Assessor's Office (phone: 650 599-1227) for further information on the Decline in Assessed Value Program.
Filing an Assessment Appeals
If you would like to file an appeal for regular assessment for 2023 (i.e., decline in value, base year value, personal property), the deadline is November 30, 2023. If you would like to file for an appeal for supplemental assessment, escape assessment, or roll corrections, please note that the filing is linked to the date of the mailing of the assessment notice and filing must occur within 60 days of the date of mailing printed on the notice of assessment or the postmark date, whichever is later. You may find the videos or Publication 30, prepared by the Board of Equalization, to be helpful in understanding the different types of filings.
Each application requires a non-refundable $30.00 filing fee. Be sure to include 2 copies and the original application when filing. Separate applications are required for each roll year and each parcel. Supplemental assessment and escape assessment filings require two copies of the Supplemental/Escape Notice. When your application is processed and accepted, you will receive a returned copy of your application with an appeal number assigned to it (this appeal number will be used in all correspondence with the AAB Clerk). Your application will then be scheduled for a pre-hearing conference and you will be notified at least 45 days in advance prior to your hearing date. The pre-hearing conference allows for the initiation of the exchange of information for the evidentiary hearing. An evidentiary hearing date will be set at the time of the pre-hearing conference whereby you will present your evidence for the AAB to consider. Please note that an evidentiary hearing can be scheduled in lieu of a pre-hearing conference if both parties have already arranged to provide each other with the requested documents/information (or if it has been determined that such documents/information will not be provided) and the appeal is ready to be scheduled for an evidentiary hearing provided that the parties arranged to contact the AAB Clerk to cancel the pre-hearing conference. At the end of the evidentiary hearing, the AAB will notify you as to its decision by mail. Due to the amount of applications and case complexity, the entire process can take up to two years.
HEARING LOCATION
Board of Supervisors' Chambers
Hall of Justice
400 County Center, 1st Floor
Redwood City, CA 94063
(650) 363-4573