Appealing Your Assessed Value

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Taxpayers who disagree with assessors' valuation of their property can contact the local assessor's office to discuss the assessment or appeal their property tax bills. The deadline to file an appeal in Fresno County ends November 30th. This is for taxpayers who are challenging the assessed value of their property as of January 1st. Different appeal periods apply to taxpayers who are appealing supplemental assessments that were due to property being sold, had new construction completed, or being rebuilt after some calamity.

Proposition 13 limits annual property tax increases to 2 percent.  Many property owners sought temporary reductions of their tax bills – a process allowed by Proposition 8 – when housing values plummeted during the housing crash. The value of many properties were reduced by more than 2 percent. The 2 percent limitation under Proposition 13 does not apply to values under Proposition 8. Now that property values are recovering, property taxes may be increased to reflect a new current market value or to restore the prior Proposition 13 value, whichever is lower. While increases after a Proposition 8 reduction may exceed 2 percent, a property's assessed value may never go higher than its value under Proposition 13.

Different rules apply when a property is sold, undergoes new construction, or is damaged in a natural disaster or other calamity. County assessors are required to value properties after those events, and tax bills can vary without regard to any previous assessed value.

Taxpayers who wish to appeal the assessed value of their properties can do so by filing form BOE 305-AH, Application for Changed Assessment, with the Clerk of the Board of Supervisors. The Assessor will not accept applications or assist in assessment appeals.