What is the official process to legally dispute my property tax assessment with my county in California?

To legally dispute your property tax assessment in California, you must file a formal "Assessment Appeal Application" with your county's Assessment Appeals Board before the annual deadline. Here is the official process: Step 1: Review Your Annual Assessment Notice When you receive your "Notice of Assessed Value" from the County Assessor, review it carefully. This notice states the property value that your taxes will be based on. If you believe this value is higher than your property's market value on January 1, you can start the appeal process. Step 2: Obtain and Complete the Appeal Form You must use the official "Assessment Appeal Application" (Form BOE-305-AH). You can get this form from your county's Clerk of the Board of Supervisors' office or download it from their website. Fill out the application completely, stating your opinion of the property's value and the facts that support your opinion. Step 3: File Your Application by the Deadline You must file the completed application with the Clerk of the Board. The regular filing period is between July 2 and September 15 or November 30, depending on your county. Check your county’s specific deadline. Missing this deadline will likely cause you to lose your appeal rights for the year. Step 4: Gather Your Evidence Collect strong evidence to prove your property is over-assessed. The best evidence includes recent sales data for comparable properties ("comps") in your neighborhood, a private appraisal report, photos of your property's condition, or documents showing recent damage or necessary repairs. Step 5: Attend Your Hearing You will be notified of a hearing date before the Assessment Appeals Board. At the hearing, you must present your evidence and explain why the assessor's value is incorrect. The Board will listen to both you and the Assessor's Office before making a decision, which must be issued within two years of your application filing date. Important considerations: You must continue to pay your property taxes on time while your appeal is pending to avoid steep penalties. The burden of proof is on you to show that the assessor's valuation is wrong. Note: The Assessment Appeals Board can only rule on your property's value, not the tax rate itself. Deadlines are strictly enforced, and failing to file on time will result in the loss of your appeal rights for that tax year. This is general information and does not constitute legal advice. For complex situations or high-value properties, consult with a qualified California attorney or tax agent.