The Tax Collector cannot change the assessed valuation or the amount of taxes. The County Board of Supervisors sits as the Board of Equalization to equalize assessments on the local roll each year. Hearings begin on the third Monday in July until all applicants are heard. Applications for hearings must be filed between July 2nd and September 15th of each year. Failure to make such an application precludes any subsequent changes.

If you disagree with your property's assessed value, you have the right to appeal. An "application of Changed Assessment" can be obtained from, and filed with the Clerk of the Assessment Appeals Board located at:
           2800 Burrell Avenue,
           Visalia, CA 93291;
           Telephone (559) 636-5000.
If the assessment was made during the normal assessment period, the application must be filed between July 2nd and September 15th. If the assessment was made outside the normal assessment period, the application must be filed within 60 days of mailing a notification of the assessment.

You should contact the Assessor's Office, (559) 636-5100, immediately upon receipt of your tax bill if there is a question concerning the assessment. They may be able to offer an alternative to the appeals process. However, any action taken will not extend the assessment appeals filing period.