Sacramento County, California

Regular assessment appeals must be filed between July 2 and November 30 (Sacramento's Clerk of the Board lists November 30 as the last day; California's default is September 15, extended to November 30 in counties whose Assessor doesn't send assessment notices by August 1, per Revenue & Taxation Code Section 1603). A mailed application postmarked by the last day counts as filed on time, and if that day falls on a weekend or holiday, mail postmarked the next business day is on time. Filing is on paper only: an original signed application at the Clerk of the Board. Supplemental, roll-correction and escape-assessment appeals are due within 60 days of the tax bill's mailing date instead. A free, informal Prop 8 review with the Assessor is also available July 1 through December 31.