The Assessor mails annual valuation notices to inform property owners of their properties' taxable values as of January 1. The assessed value is used to calculate the property taxes due for the upcoming year. Notices are mailed when the assessed value changes—due to a change in ownership, new construction, or a decline in value. However, no notice is sent when the change results from the annual inflation adjustment under Proposition 13.

For properties in decline-in-value status, the taxable value shown in the notice reflects the property’s current market value. To calculate the tax break, subtract the taxable value from the Factored Base Year Value, which represents the maximum taxable value allowed by law.

Compare the taxable value on your notice with last year’s tax bill

• Does the total taxable value exceed the fair market value of your property? If so, contact the Assessor's Office to request a value review.

• Did the taxable value increase by more than 2% from the previous year? If so, your property may be in decline-in-value status, and its value has been updated by the Assessor to reflect current market conditions. Remember, the 2% cap on annual increases under Proposition 13 doesn’t apply to market value assessments under Proposition 8.

If your taxable value increased by more than 2% and your property is not in decline-in-value status, the increase could reflect construction in progress. Contact the Assessor's Office for clarification.

If you disagree with your assessment, contact the Assessor’s Office to discuss the valuation. If you still disagree after that, you may wish to file an assessment appeal with the Clerk of the Board of Supervisors.