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California

California property tax appeals, 2027

In California, you appeal a property assessment to the Assessment Appeals Board, and the deadline is September 15, or November 30 in counties that do not mail value notices to every owner by August 1. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 58 counties, state and county records
Rules

How appeals work in California

California property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1 lien date of the year the appeal is filed (Rev. & Tax. Code §51(a)(2); BOE Publication 30)
How homes are assessedTaxable value is the lesser of the factored base year value (purchase or new-construction value plus at most 2% a year) and full cash value on the January 1 lien date (Rev. & Tax. Code §51(a)). The assessed figure cannot be converted to market value; a decline-in-value case exists only when market value is below it.. Taxable value is the lesser of the factored base year value (purchase or new-construction value plus at most 2% a year) and full cash value on the January 1 lien date (Rev. & Tax. Code §51(a)). The assessed figure cannot be converted to market value; a decline-in-value case exists only when market value is below it.
DeadlineRegular period July 2 to September 15 where the assessor mails notices to all secured-roll owners by August 1, otherwise July 2 to November 30 (Rev. & Tax. Code §1603); 60 days from a supplemental or escape notice.
First appeal toAssessment Appeals Board (or County Board of Equalization)
What the notice showsOften no market value; assessed value as “Total Assessed Value”. Mails: Varies by county; counties that mail notices to every secured-roll owner by August 1 get a September 15 deadline, others (e.g. Los Angeles, Orange, San Diego in 2026) November 30. The tax bill (fall) may be the only notice.
Assessment limitFactored base year value may rise no more than 2% a year (California CPI) until a change in ownership or new construction (Cal. Const. art. XIII A, §2(b); Rev. & Tax. Code §51(a)(1)).
Sale prices publicYes
StatutesGrounds: Rev. & Tax. Code §51(a)(2), §110; Cal. Const. art. XIII A, §2(b). Filing: Rev. & Tax. Code §1603. Assessor’s evidence: Rev. & Tax. Code §1606 (exchange of information: owner’s request 30+ days before the hearing; assessor replies 15+ days before).
Data as of 20 Oct 2026 · California statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every California county

California counties by population; 58 in all
CountyDeadlineAppeal rateLoweredCoverage
Los Angeles CountyNot yet published——Scan from recent sales
San Diego CountyNot yet published——Scan from recent sales
Orange CountyNot yet published——Scan from recent sales
Riverside CountyNot yet published——Scan from recent sales
San Bernardino CountyNot yet published——Scan from recent sales
Santa Clara CountyNot yet published——Scan from recent sales
Alameda CountyNot yet published——Scan from recent sales
Sacramento CountyNot yet published——Scan from recent sales
Contra Costa CountyNot yet published——Scan from recent sales
Fresno CountyNot yet published——Scan from recent sales
Kern CountyNot yet published——Scan from recent sales
Ventura CountyNot yet published——Scan from recent sales
San Francisco CountyNot yet published——Scan from recent sales
San Joaquin CountyNot yet published——Scan from recent sales
San Mateo CountyNot yet published——Scan from recent sales
Stanislaus CountyNot yet published——Scan from recent sales
Sonoma CountyNot yet published——Scan from recent sales
Tulare CountyNot yet published——Scan from recent sales
Solano CountyNot yet published——Scan from recent sales
Santa Barbara CountyNot yet published——Scan from recent sales
Monterey CountyNot yet published——Scan from recent sales
Placer CountyNot yet published——Scan from recent sales
Merced CountyNot yet published——Scan from recent sales
San Luis Obispo CountyNot yet published——Scan from recent sales
Santa Cruz CountyNot yet published——Scan from recent sales
Marin CountyNot yet published——Scan from recent sales
Yolo CountyNot yet published——Scan from recent sales
Butte CountyNot yet published——Scan from recent sales
El Dorado CountyNot yet published——Scan from recent sales
Imperial CountyNot yet published——Scan from recent sales
Shasta CountyNot yet published——Scan from recent sales
Madera CountyNot yet published——Scan from recent sales
Kings CountyNot yet published——Scan from recent sales
Napa CountyNot yet published——Scan from recent sales
Humboldt CountyNot yet published——Scan from recent sales
Nevada CountyNot yet published——Scan from recent sales
Sutter CountyNot yet published——Scan from recent sales
Mendocino CountyNot yet published——Scan from recent sales
Yuba CountyNot yet published——Scan from recent sales
San Benito CountyNot yet published——Scan from recent sales
Lake CountyNot yet published——Scan from recent sales
Tehama CountyNot yet published——Scan from recent sales
Tuolumne CountyNot yet published——Scan from recent sales
Calaveras CountyNot yet published——Scan from recent sales
Siskiyou CountyNot yet published——Scan from recent sales
Amador CountyNot yet published——Scan from recent sales
Lassen CountyNot yet published——Scan from recent sales
Glenn CountyNot yet published——Scan from recent sales
Del Norte CountyNot yet published——Scan from recent sales
Colusa CountyNot yet published——Scan from recent sales
Plumas CountyNot yet published——Scan from recent sales
Inyo CountyNot yet published——Scan from recent sales
Mariposa CountyNot yet published——Scan from recent sales
Trinity CountyNot yet published——Scan from recent sales
Mono CountyNot yet published——Scan from recent sales
Modoc CountyNot yet published——Scan from recent sales
Sierra CountyNot yet published——Scan from recent sales
Alpine CountyNot yet published——Scan from recent sales
Questions

California questions

When is the property tax appeal deadline in California?

Regular period July 2 to September 15 where the assessor mails notices to all secured-roll owners by August 1, otherwise July 2 to November 30 (Rev. & Tax. Code §1603); 60 days from a supplemental or escape notice. Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in California?

The Assessment Appeals Board (or County Board of Equalization) hears the first appeal (Rev. & Tax. Code §1603).

How is a home assessed in California?

At Taxable value is the lesser of the factored base year value (purchase or new-construction value plus at most 2% a year) and full cash value on the January 1 lien date (Rev. & Tax. Code §51(a)). The assessed figure cannot be converted to market value; a decline-in-value case exists only when market value is below it., valued as of January 1 lien date of the year the appeal is filed (Rev. & Tax. Code §51(a)(2); BOE Publication 30). Factored base year value may rise no more than 2% a year (California CPI) until a change in ownership or new construction (Cal. Const. art. XIII A, §2(b); Rev. & Tax. Code §51(a)(1)).

What does a California assessment notice show?

Often only an assessed value, and the assessed value, labeled “Total Assessed Value”. Notices mail: Varies by county; counties that mail notices to every secured-roll owner by August 1 get a September 15 deadline, others (e.g. Los Angeles, Orange, San Diego in 2026) November 30. The tax bill (fall) may be the only notice.

Your home

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Sources
  1. California BOE, Publication 30, Residential Property Assessment Appeals (Feb 2020)
  2. California BOE, LTA 2026/023, County Assessment Appeals Filing Period for 2026
  3. California BOE, LTA 2026/016, Request for Assessment Appeals Filing Period (quotes §1603(b)(3))
  4. Orange County Assessor, sample Property Value Notice (2021-22)
  5. Rev. & Tax. Code §51
  6. Rev. & Tax. Code §1606
  7. AB 1888 (2014), documentary transfer tax shown on face of document
  8. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  9. U.S. Census Bureau, county population estimates (2024).