Assessment Appeals vs. Value Reviews
Assessment Appeals vs. Value Reviews by the Assessor
If the taxable value of your property was not automatically reduced or you disagree with its assessed value, it is your right to file an appeal with the Board of Supervisors. To file an appeal, you must submit an Application for Changed Assessment to The Clerk of the Board of Supervisors between July 2 and December 2, 2013. Due to the high volume of appeals filed since 2008, there may be some delay in your taxable value being reviewed by the Assessor. California law allows the Assessor two years to review taxable values under appeal. To read more about the appeal process, *click here*.
A less formal method of requesting a review of your property’s taxable value is to submit a Request for Value Review application directly to the Office of the Assessor. Applications for the 2013/14 tax year are available beginning December 3 and must be submitted to the Assessor no later than December 31, 2013, to be considered for the 2013/14 tax year. Applications received after the December 31 deadline will be considered for the 2014/15 tax year. While there is no cost to file a Request for Value Review, these less formal reviews are completed by the Assessor only as time and resources permit.
Prior to filing a formal appeal or the less formal value review, please keep in mind that your property may have already been automatically reviewed for 2013/14.
While a Request for Value Review affects only annual tax bills, Applications for Changed Assessment can impact several types of assessments. For more information about the appeals process as well as filing deadlines, go to The Clerk of the Board of Supervisors web site.
• Property tax payments are due as indicated on your bill. If your assessed value is reduced, the Tulare County Tax Collector will issue a notice of correction and revised tax bill, which may include a refund.
• If your property taxes are reduced because your taxable value is adjusted by value review or appeal, your taxes will fluctuate as the real estate market recovers. There is no need to apply each year for value review. Your assessment will automatically reflect your property’s market value until the Prop 13 value is reinstated.
• Comparable sales data from Tulare County is used by the Assessor to indicate real property value. The sales must be recorded no later than 90 days after January 1 according to the State Board of Equalization