A notice of assessed value is sent to the taxpayer of record by the County Assessor annually to notify taxpayers of the assessed value. Value notices are mailed to property owners when the assessed value of property changes, such as when a property changes ownership, undergoes new construction or is in decline-in-value status. Notices are not sent when the value change is merely the result of the annual inflation adjustment mandated by the state. The notice is typically mailed in July. The assessed value reflects the property's taxable value as of the January 1 lien date and is used to determine the property taxes for the upcoming year. This notice is not a tax bill and does not require payment.
When taxpayers disagree with the values established for their properties, they often contact the Assessor’s Office to share their concerns. Through informal dialogue and exchange of information, their issues are frequently resolved. When agreements cannot be reached, taxpayers have a right to formally appeal their values to the Tulare County Assessment Appeals Board. An assessment appeal is a legal mechanism that ensures property owners are afforded their rights to due process to contest their property values. Information can be obtained from the Clerk of the Board by clicking here. Appeals of annual assessments may be filed from July 2 to November 30 with the Assessment Appeals Board.
