Types of Assessments & Appeal Deadlines

The deadline to file an appeal varies depending on the type of assessment being appealed.

Please note: if the deadline falls on a weekend or County holiday, an application that is mailed and postmarked the next business day shall be deemed to have been timely filed. 

Regular/Annual Assessment

Regular assessments are the annual property value calculations determined by the County Assessor as of January 1st (also referred to as the lien date). This value is reflected on the annual tax bill issued by the County Auditor-Controller/Treasurer-Tax Collector every October.

To find the current assessment prior to receiving your tax bill, you can contact the County Assessor or Verify Assessed Values & Parcel Numbers online.

Deadline to Appeal –
The filing period begins July 2 and ends November 30 of the assessment year.

Supplemental Assessment or Escape Assessment

Notices for these assessments are titled Notice of Supplemental Assessment or Notice of Enrollment of Escape Assessment.

For Supplemental Assessments regarding a base value change, refer to the Base Year Value Assessment section.

Deadline to Appeal –
Within 60 days of the date printed on the notice mailed by the Office of the Assessor or the postmark date on the envelope in which the notice was mailed, whichever is later.

Base Year Value Assessment

The base year value of a property is determined by the County Assessor after new construction or a change in ownership occurs. The County Assessor will send notification of a new base year value to the property owner.

Deadline to Appeal –
Within 60 days from the date printed on the Notice of Supplemental Assessment notifying you of the base value change. If the 60-day deadline passes, you may file an appeal during the Regular/Annual filing period of the following three (3) years.

Calamity Reassessment

A calamity is a major natural disaster such as a wildfire, flood, or earthquake. For more information, please visit the California State Board of Equalization’s Disaster Relief page.

To proceed with property reassessments after a calamity, please contact the County Assessor.

Deadline to Appeal –
Within 6 months of the Notice of Calamity from the Assessor.


Assessment Appeal Forms & Resources
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