Assessment Appeals Board
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.
Filing an Assessment Appeal
FILING DATES
Regular Assessments
Between July 2 and November 30 If the filing date of November 30th falls on a Saturday, Sunday, or legal holiday, an application that is mailed and postmarked on the next business day shall be deemed to have been filed within the requisite time period specified.
Supplemental Assessments
Within 60 days after the mailing date printed on the Tax Bill, or the postmark date of the notice/tax bill, whichever is later.
Escape Assessments
Within 60 days after the mailing date printed on the Tax Bill, or the postmark date of the notice/tax bill, whichever is later.
Appeals
One Assessment Appeal Application is required for each parcel.
The property taxes you pay are primarily based on your property's assessed value as determined by the County Assessor. If you disagree with the value established by the Assessor, you can appeal that value to the Assessment Appeals Board.
You are urged to discuss the basis of your assessment with the Assessor’s Staff. If you do not agree to the taxable value, you may file an "Assessment Appeal Application." The Application must be filed within the specified time frame. You may still attempt to reach an agreement with the Assessor anytime up to the date set for the Assessment Appeals Board hearing.
FILING FEE
There is a $30.00 non-refundable Filing Fee for each Assessment Appeal Application filed. The completed Application and any supporting documentation need to be mailed or delivered to:
Clerk of the Board of Supervisors
2800 W. Burrel Avenue
Visalia, CA 93291-4593