The Assessment Appeals Board is appointed by the Board of Supervisors to conduct hearings on property assessment disputes. Acting on the basis of relevant evidence submitted at the hearing, it is the Board’s role to make a fair, impartial decision on all property assessment disputes between taxpayers and the Assessor. The Assessment Appeals Board is separate and independent from the Assessor’s Office.
Property taxes are primarily based on the property's assessed value as determined by the County Assessor. If you disagree with the property’s assessed value you can contact the Assessor’s Office directly at (559) 636-5100 and a representative can explain the basis for your assessment and will review any information you may have relating to the value of your property. This review is not a formal appeal and does not require action by the Assessor if the Assessor does not agree with your position. If you disagree with the value established by the Assessor, you can appeal that value to the Assessment Appeals Board.
Assessment Appeal Applications are filed with the Clerk of the Board. By filing an Assessment Appeal Application, you are disagreeing with the Assessor’s assessed value and are requesting a hearing before the Assessment Appeals Board. Please be prepared to submit information supporting your opinion if requested by the Assessor’s Office and at the appeal hearing proving the Assessor’s Office value is incorrect. The Assessment Appeals Board will only consider relevant evidence that is presented at the appeal hearing, which is an open public meeting. Additionally, it is important to know the Assessment Appeals Board can increase or sustain (not change) as well as decrease an assessment based on the evidence presented at the appeal hearing.
Your Assessment Appeal Application must have an original signature. Applications will not be accepted by e-mail or fax.
To assist you in understanding the appeal process and to prepare for an appeal hearing, it is recommended that you review the AAB Application Instructions located under the Assessment Appeals Forms to the right.
Please note: Pursuant to California Revenue & Taxation Code, the AAB has 2 years from the date an application is timely filed to schedule, hear and render a decision.
If you are unhappy with the final decision by the Assessment Appeals Board, you must appeal to court. The Board of Supervisors does not review decisions of the Assessment Appeals Board.
• Regular Assessments - between July 2nd and November 30, 2020 for the 2020 tax year.
• Supplemental Assessments - within 60 days after the mailing date printed on the Supplemental Notice.
• Roll Change and Escape Assessments - within 60 days after mailing date printed on the Assessment Notice.
• Calamity Reassessments - within six (6) months after the mailing date of the Assessment Notice.
An application for Changed Assessment which is postmarked by the US Postal Service on or before the filing deadline date will be considered timely filed.
A non-refundable filing fee of $30.00 for each application/parcel will be charged and must be included at the time of filing the application. Applications submitted without the fee cannot be processed. Payment can be made by check, money order or cash. Make checks or money orders payable to: County of Tulare. If your check is returned due to insufficient funds, a returned check fee in the amount of $25.00 will be charged.
A separate Application for Changed Assessment must be filed for each parcel and each roll year.