Frequently Asked Questions (FAQs)
Please note: The California State Board of Equalization has prepared a manual titled Publication 30, Residential Property Assessment Appeals to assist you in completing the Assessment Appeal application form. You may download a copy at www.boe.ca.gov/proptaxes/asmappeal.htm.
Incomplete applications or applications filled out incorrectly will result in a delay of the appeal process and/or your appeal could be closed.
| Q1. What is the deadline to file my appeal? |
A1. Regular assessment appeals filing period is July 2 to September 15. Supplemental, Roll Correction, and Escape assessment appeals are accepted within 60 days of the notice/bill. |
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Q2. Is there a fee to file my appeal? |
A2. Yes, the filing fee is $23 and must be included with your application. This fee is non-refundable. |
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Q3. Do I need an agent or an attorney? |
A3. We cannot advise you on hiring an agent or attorney. You (or an agent or attorney you authorize) on the application, will have to appear at a hearing to state your case, or else your appeal will be denied because of non-appearance. You may attend any hearing to see what the process entails. If you hire an agent/attorney after you have already filed an appeal, you must complete the Agent or Attorney Authorization/Substitution/Revocation Form. |
| Q4. Regarding item #4A on the application, what is the value on the roll? | A4. This refers to the Assessed Value (Reappraisal Value) as it appears on your assessment notice. This is the Assessed Value per the Assessor's Office. The values in item 4A must match the assessed values exactly as they appear on your notice. Do not include the homeowner or other exemption values. |
| Q5. Regarding item #4B on the application, do I have to separate the value between Land and Improvements Real Property? | A5. No, but you do need to have a TOTAL for the APPLICANT’S OPINION OF VALUE. |
| Q6. There were absolutely no Improvements made on my property. Why are Improvements being assessed? | A6. Improvements (real property) refers to any/all existing structures on the land. |
| Q7. Regarding item #5 on the application, which assessment am I appealing? | A7. You should check Regular Assessment if you are appealing the market value as of the preceding January 1st. The filing period for the Regular Assessment is between July 2nd and September 15th every year. You should check Supplemental Assessment if you received a Supplemental Notice, or Roll Change/Escape Assessment (if you have received a Roll Change or Escape Enrollment Notice). You have 60 days in which to file an appeal based on the date of your Supplemental Notice, or Escape Enrollment Notice. |
| Q8. Regarding item #6 on the application, can I check more than one item? | A8. Yes, you may check as many items as you believe will support your request for a reduction in assessment. Read the instructions for completing the assessment appeal application in their entirety. Publication 30 also has information about the different types of residential property assessment appeals. |
| Q9. What are the Written Findings of Facts? | A9. The Written Findings of Facts is a written legal document that explains the Assessment Appeals Board’s or Hearing Officer’s decision on your appeal. Written Findings of Facts may be requested at any time prior to the commencement of the hearing. A deposit of $300 (check only) must be submitted to the Office of the County Counsel prior to the commencement of the hearing. If preparation of the Written Findings of Facts requires more than two hours, an additional charge will be made for each hour thereafter. An applicant who has requested Written Findings of Facts on the application may later rescind this request any time prior to the conclusion of their individual hearing. Applicants may not receive Written Findings of Facts until the costs are paid in full. Please make checks payable to the COUNTY OF MONO. |
| Q10. What documents should I attach to the application to support my requested changes in the assessment? | A10. Any information you feel supports your request to have the assessment reduced may be attached. You may include sales data for properties that are comparable to yours that were sold (close of escrow) prior to or within 90 days of the valuation date, photos, and anything you believe supports your claim as to the value of your property. When your appeal goes to a hearing, the only evidence the Appeals Board or Hearing Officer may consider is evidence that you present or submit at the hearing. |
| Q11. I submitted my application. What happens next? | A11. Provided your application is correctly completed, all submitted information is forwarded to the Assessor’s Office for review. You will not hear from the Clerk of the Board’s Office until your appeal is scheduled for a hearing, at which time the Clerk’s office will mail you a hearing notice (approximately 45 days prior to your hearing date). The scheduling of a hearing could take up to two years from the original filing date. Please read the hearing notice in its entirety as it contains important and time sensitive information that will require your immediate action. |
| Q12. Do I have to go to the hearing? | A12. Yes. If you do not attend your scheduled hearing, your appeal will be denied for lack of appearance. However, you are not required to attend the hearing if you have reached an agreement (stipulation) with the Assessor's Office on the assessed value of your property. |
| Q13. What if I cannot attend my scheduled hearing? | A13. You may mail, fax, or email the completed Appeal Waiver/Postponement Response Form (included with your hearing notice). Each party (you and the Assessor) has a right to a first postponement. Written request for first postponement must be received by the Clerk of the Board's office at least 21 days in advance of the scheduled hearing date.
NOTE: A continuance may be requested directly from the Appeals Board or Hearing Officer at the hearing. |
| Q14. What should I expect at a hearing? |
A14. All applicants are required to be present at 9:00 a.m. Appeals are usually called in order of the agenda. Hearings are open to the public and are generally held in the Bridgeport Courthouse, Board Chambers, located on the second floor at 278 Main St., Bridgeport, CA 93517. A representative for the Assessor’s Office will be present. You will state your request for a reduction of assessment; present your copies of substantiating evidence, and answer any questions the Appeals Board, Hearing Officers, or appraisers may have. The Appeals Board or Hearing Officer will make a decision, and you will be notified of the decision in writing no later than 120 days after the conclusion of the hearing. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of how to prepare for your hearing. You may download a copy of Publication 30, Residential Property Assessment Appeals, at www.boe.ca.gov/proptaxes/asmappeal.htm. We recommend viewing this 25-minute video that walks you through the process of preparing and presenting your Assessment Appeal of your Property Tax Assessment: https://www.youtube.com/watch?v=TVelQyoeSuw |
| Q15. What is the applicable burden of proof at an assessment appeal hearing? | A15. The applicable burden of proof depends on the type of appeal and the issues raised in the appeal. Publication 30 provides guidance about the burden of proof applicable to particular types of residential property assessment appeals. You may download a copy of Publication 30, Residential Property Assessment Appeals, at www.boe.ca.gov/proptaxes/asmappeal.htm. |
| Q16. Do I still have to pay my property taxes? | A16. Yes. Filing an assessment appeal application does not relieve you from the obligation to pay the taxes on the subject property by the deadline shown on your tax bill. |
| Q17. What if I win my appeal and my assessment is lowered and I paid the taxes already? | A17. You will receive a refund for any overpaid taxes plus interest on the overpaid amount for the year(s) you appealed. Refunds are processed by the Tax Collector’s Office, (760) 932-5480. |
| Q18. What if I lose my appeal? | A18. The decision by the Appeals Board or Hearing Officer is final. The Appeals Board or Hearing Officer may not rehear or reconsider any appeal but you have the right to contest the Appeals Board’s or Hearing Officer’s decision in Superior Court. |
| Q19. After I filed an Application, I have decided not to go through with it. What should I do? Will I be charged a fee for withdrawing? | A19. You may complete an Assessment Appeal Withdrawal Form. Under most circumstances, you are permitted to withdraw your application at any time prior to the hearing. It is within the law for an appeals board to decide to continue an appeal, even though the county assessor and you may have agreed to withdraw the appeal.
If you decide to withdraw your assessment appeal, you should notify the clerk of the board in writing as soon as possible so more time is not spent on reviewing your application. There is no fee for withdrawing. |
