The Value On Your Tax Bill
Rev. & Tax. Code 1603 — a verified application to the county board between July 2 and September 15, or November 30 in some counties
The application. An assessment on the local roll is not reduced unless the party affected or an agent files with the county board a verified, written application showing the facts claimed to require the reduction and the applicant's opinion of the property's full value, on the State Board of Equalization's form.
The filing period. The application is filed from July 2 to September 15, inclusive; one mailed and postmarked on or before September 15 is timely. In a county where the assessor does not provide the assessment notice to all real property owners by August 1, the last day is extended to November 30.
Without the notice in time. If the taxpayer does not receive the notice of assessment at least 15 calendar days before the deadline, the application may be filed within 60 days of receiving the notice or of the mailing of the tax bill, whichever is earlier, with an affidavit under penalty of perjury that the notice was not timely received.
Which date applies. The State Board of Equalization keeps a statewide listing of the filing period in each county.
What happens after the first level of review, and the exemptions that change what is owed, are set out in other sections that are not on this page. Whether a particular assessment can be lowered is a question for a licensed California attorney or appraiser.
Sources for this section (1)
- Rev. & Tax. Code 1603 — Application for reduction of an assessment
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed California attorney.