Los Angeles County, California
How to appeal your Los Angeles County property tax
The LA County appeal calendar
| Date | What happens |
|---|---|
| January 1 | Lien date. Value is set as of this day. |
| Late June | Annual assessment notices mailed by the LA County Assessor. |
| July 2 | Appeal filing window opens. |
| November 30 | Deadline to file BOE-305-AH. Postmark counts. |
| Following 12 to 18 months | Assessment Appeals Board schedules the Rule 305 hearing. |
| Within 2 years of filing | Board must issue a decision or the applicant's opinion of value is adopted by law. |
Forms and official links
- LA County Assessment Appeals Board (file online)
- BOE-305-AH Application for Changed Assessment (PDF)
- LA County Assessor (parcel lookup and assessment notices)
- State Board of Equalization Rule 305 (hearing procedures)
Six steps from notice to decision
- Read the June notice. Confirm the assessed value, the Prop 13 factored base year value, and any decline-in-value (Prop 8) adjustment already applied. Verify the property description, square footage, and exemptions.
- Pull three to five comparable sales that closed within 90 days of January 1. Use sales of similar homes in the same neighborhood, ideally within a half mile and within 20 percent of your home's living area.
- File BOE-305-AH through the Assessment Appeals Board online portal between July 2 and November 30. Pay the $46 fee. Request written findings of fact in the application if you want a detailed written decision.
- Exchange evidence under Rule 305.1 if the assessor requests it at least 30 days before the hearing. Send your comp packet, photos of any deferred maintenance, and any appraisal you commissioned.
- Attend the hearing. On owner-occupied homes the assessor presents first because the burden of proof is on the assessor. You then present your comps and respond to the assessor's evidence.
- Receive the decision. If reduced, the refund is processed by the Auditor-Controller and the new value flows to the next tax bill.
Evidence that wins LA County reductions
- Sales close to the January 1 lien date. Closings between October and March carry the most weight.
- Same neighborhood, not just same ZIP code. LA submarkets price differently street by street. Stay within a half mile when possible.
- Decline-in-value (Prop 8) request. If current market value has fallen below your factored base year value, ask for a temporary reduction even if you bought recently.
- Photos of condition issues. Foundation cracks, deferred roof work, and outdated systems support a value below comparable sales.
FAQ
When is the LA County property tax appeal deadline?
The Assessment Appeals Board accepts applications from July 2 through November 30 each year. The November 30 postmark deadline is firm. Late filings are dismissed.
Which form do I file?
BOE-305-AH, the Application for Changed Assessment. File online through the Los Angeles County Assessment Appeals Board portal or mail a paper form to the Executive Office of the Board of Supervisors.
Is there a filing fee?
Yes. Los Angeles County charges a $46 non-refundable processing fee per application as of 2026. One application covers one assessment for one tax year.
What is a Rule 305 hearing?
Rule 305 of the State Board of Equalization governs Assessment Appeals Board hearings. It sets the order of proof, evidence exchange rules, and the right to a written findings of fact when requested in writing before the hearing.
How long does the appeal take?
California law gives the board two years from filing to render a decision. LA County typically schedules hearings 12 to 18 months after filing because of the volume of applications.
Can I get a refund for prior years?
An appeal only adjusts the year on the application. To recover a prior-year overassessment you must have filed an application for that specific tax year by its November 30 deadline.
See if your LA County assessment is too high
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