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California property tax appeal guide

Updated

Prop 13, Prop 8, BOE-305-AH, and the November 30 deadline — what California homeowners need to know before filing.

California homeowners appeal their assessed value by filing BOE-305-AH with the county Assessment Appeals Board between July 2 and November 30. Hearings follow State Board of Equalization Rule 305. The appeal must prove that market value on the January 1 lien date was below the assessed value.

County guides

Step-by-step instructions for each county we cover, with the filing portal, fee, and hearing process.

More California counties coming next: San Diego, Orange, Riverside, San Bernardino, Santa Clara, Alameda.

Key California rules

Prop 13 base year

Your assessment is locked at the purchase price, escalated at most 2 percent per year. Challengeable within four years of acquisition.

Prop 8 decline-in-value

If January 1 market value drops below your factored Prop 13 base, file a Prop 8 appeal for a temporary reduction.

Form BOE-305-AH

The uniform statewide application. Each county runs its own portal but the form is the same.

Rule 305 hearings

Governs evidence exchange, order of proof, and findings of fact. Request findings in writing before the hearing.

FAQ

When is the California property tax appeal deadline?
Most California counties accept appeals from July 2 through November 30. A handful of counties run a shorter July 2 to September 15 window. The November 30 postmark date is firm in LA, San Diego, Orange, Riverside, San Bernardino, and most populous counties.
Which form do I file?
BOE-305-AH, the Application for Changed Assessment. Each county Assessment Appeals Board accepts it online or by mail. The form is uniform statewide; the filing portal and fee differ by county.
Does Proposition 13 cap my assessment?
Yes. Prop 13 caps the base-year value at the purchase price plus a maximum 2 percent annual inflation factor. An appeal challenges either the base-year value (within four years of purchase) or the current Prop 8 market value when it falls below the factored base.
What is a Prop 8 decline-in-value appeal?
When market value on January 1 falls below your factored Prop 13 base, you can file a Prop 8 appeal to temporarily reduce the assessment for that tax year. The reduction is reviewed annually and reverts when the market recovers.

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