Property Tax Appeals in California
How it works in California
Under Proposition 13, your property's assessed value is capped and can only rise a maximum of 2% a year from its purchase-price base year, normally a ceiling, not a target. A Proposition 8 appeal is the mechanism that runs the other direction: if your home's current market value has fallen below that Prop 13 base value, you can request a temporary reduction back down to actual market value.
Deadline
The regular assessment appeal filing window opens July 2 and, by default, closes September 15. In a county whose Assessor doesn't send assessment notices by August 1, it's extended to November 30, and the county's Clerk of the Board certifies which end date applies each year. Santa Clara County's is September 15, Sacramento County's is November 30. Set by California Revenue & Taxation Code Section 1603, read directly from the Legislature's site. If you didn't receive your notice at least 15 days before the deadline, you may have 60 days from receiving it or from the tax bill's mailing (whichever is earlier), with a sworn statement that it arrived late.
Terminology
California uses "assessment appeal," not "protest." It is filed with your county's Assessment Appeals Board or Clerk of the Board.
- A sale or new construction can also trigger a supplemental assessment, with its own 60-day appeal window from the notice date.