Assessment Appeal Information
Types of Assessments
(Assessed Value (lien date) as of January 1 of the applicable year)
The application must be submitted starting July 2 through November 30 of the assessment year. Applications mailed on November 30 must be postmarked that day to be considered as timely filed.
Regular Assessments are the annual property value calculations as of January 1 by the Assessor’s office. The annual tax bill, issued in October, reflects this value.
To find the current assessment, prior to receiving your tax bill, you may contact the Assessor’s office at (559) 600-3534.
Supplemental, Roll Change, and Escape
The application must be submitted within 60 days of the date on the notice mailed by the Assessor’s office, or the envelope’s postmark, whichever is later.
These notices are titled Notice of Supplemental Assessment or Notice of Enrollment of Escape Assessment.
Applications must be submitted within 6 months. The California State Board of Equalization has information on their Disaster Relief website. The Assessor’s office must be contacted at (559) 600-3534 regarding Calamities/Natural Disasters to proceed with a reassessment of the property.
A calamity is a major natural disaster such as a wildfire, flood or earthquake.
Base Year Value
The application is due within 60 days from the date printed on the Notice of Supplemental Assessment notifying you of base value change.
If you miss the 60-day deadline, you may file an appeal during the Regular Filing Period of the following four years once the Assessor’s office has enrolled the assessment.
By filing during the regular filing period, any tax relief would only apply beginning the year the application is filed, and not back to previous years. After four years, an appeal cannot be filed for a base value reassessment.
Authorized Agent Requirements
Agent Authorization Form – When fully completed, this Agent Authorization form meets all requirements of the law and can be used by Professional Tax Agents to file an Assessment Appeal.
An Authorized Agent is a person filing an appeal or representing you through the appeals process other than your spouse, parent or child.
An authorized agent as specific below, per Property Tax Rule 305, may file an application:
A written authorization of agency, signed by the owner of the property at issue or person affected by the assessment. The authorization must contain the following:
- Date authorization is executed
- Statement that the agent is authorized to sign and file applications in the specific calendar year to which the application is filed
- Description of the property and/or assessment(s) covered by the authorization or a statement the agent is authorized to represent the applicant on all parcels and assessments located in the County of Fresno
- Name, address and telephone of Agent
- Applicant’s original signature and title
- Statement that the Agent will provide Applicant with a copy of the application
Written authorizations cannot be retroactive and must be attached to the application when sent to the Clerk of the Board.
If the applicant authorizes an attorney licensed to practice in the State of California to file an appeal, as provided in subdivision (a) of Property Tax Rule 305, Section 2 of the application form shall list the attorney’s own name, mailing address, telephone and fax numbers, and email address (if any), or that of another attorney in his/her firm. The attorney shall sign the application and file the application with his/her original signature, which acknowledges the attorney has been retained and authorized by the party affected.
Corporation, LLC, or Partnership
If an agent files the application on behalf of a corporation, LLC or partnership, he/she must be authorized pursuant to subdivision (a) of Property Tax Rule 305. The person signing the agent authorization must be an officer or authorized employee of the corporation, LLC, or partnership.
Failure to meet all agent authorization requirements will result in the application being deemed invalid.
Preparing for your Hearing
Notice for Your Hearing
A hearing notice with the date, time and location of your hearing will be sent at least 45 days prior to your hearing date. You are required to respond to the hearing notice no later than 21 days prior to your hearing date by returning the notice. The hearing notices can be returned to the Clerk’s office by e-mail, fax, mail or dropped off at our counter during normal business hours.
Appearance at Your Hearing
The Applicant or Authorized Representative must appear at the hearing. If using an authorized agent, the appropriate paperwork must be filed with the Assessment Appeals Clerk prior to the hearing.
If you or your representative fail to appear, your application will be denied for lack of appearance. You will receive a Notice of Denial Due to Lack of Appearance following the hearing.
The Assessment Appeals Board meeting will begin at 1:30 p.m. If you are not present by 1:30 p.m., your case may be denied. The proceedings ensure all applicants receive a fair and impartial hearing, so your hearing will begin at 1:30 p.m. or as soon as thereafter.
All testimony will be provided under oath.
Postponements and Continuances
Both the Assessor’s Office and Applicant are allowed one (1) postponement. The postponement must be received at least 21 days prior to the hearing date scheduled.
Although not required, the Board may grant a continuance when requested from either party if good cause is provided. However, each party must be present at the hearing and prepared for your hearing in the case that a continuance is not granted.
Findings of Fact
Findings of Fact are a brief summary of your case showing the basis for the Assessment Appeals Board’s decision and are required if you intend to pursue judicial review in Superior Court to adverse the Board’s decision.
You are required to request for Findings of fact from the Clerk of the Assessment Appeals Board prior to the commencement of the hearing. Findings of Fact costs are $405.05.
Do not submit payment until your hearing begins. The valuation issue could be resolved prior to hearing making an advanced payment unnecessary.
Documents to support your opinion of value should be submitted at your hearing. Plan to come to your hearing fully prepared and ready to present evidence supporting your opinion.
Seven (7) copies of your evidence is required at your hearing. This does not include any sets you intend to keep for your records. You shall serially pre-mark for identification each item of documentary evidence in the order you intend to introduce as evidence at the hearing.
- Return the confirmation notice at least 21 days prior to the scheduled hearing.
- Prepare seven copies of the evidence supporting your opinion of value.
- Make sure the evidence you plan to use is admissible for the hearing.
Notice of Decision
Following your hearing, you will receive a written Notice of Decision mailed to the address on record reflecting the Board’s final decision.
Withdrawal of Application
Immediately notify the Assessment Appeals Clerk if you do not want to continue pursuing your appeal. You can withdraw your appeal by selecting the withdrawal option on the confirmation notice or by completing a Withdrawal Appeal form. When withdrawing your appeal, the following information is required: your name, property address, application number and/or parcel number and your signature. Withdrawals can be submitted by email, fax, mail or dropped off at our counter during normal business hours.