Decline in Value / Assessment Appeals
Declines in Value / Proposition 8If all or a part of the improvements on a property are removed, the assessed value may be lowered.
If a property has been damaged in an amount exceeding $10,000 by a calamity, such as a fire, it may be eligible for a reduction in the assessed value until the property is restored to its original condition. For additional help, download a Disaster Relief Application or call (209)533-5535.
If the market value of a property as of January 1 is lower than the assessed value, the assessed value may be temporarily reduced. The decline in value may be the result of changes in the real estate market, the neighborhood, or due to the condition of the property itself. The assessed value can be reduced only after a review by the Assessor’s Office. If the assessed value is reduced, it must, by law, be reviewed annually. For more information on how properties in this decline in value status are handled please see the examples in the decline in value information.
To receive a review for a decline in value, please call 209-533-5535, or download the Request for Review Application.
Formal Assessment AppealsIf you disagree with the assessed value of either real or personal property, you can discuss it with a member of our appraisal staff at 209-533-5535. You may also request an informal review of your assessment by submitting a Request for Review Application.
You also have the right to file an Application for Changed Assessment with the Board of Supervisors, which sit as the local Board of Equalization. Applications regarding the annual assessment roll must be filed with the Clerk of the Board of Supervisors between July 2 and November 30. Applications regarding supplemental assessments must be filed within 60 days of the mailing of the supplemental tax bill. For an application form, please contact the Clerk of the Board of Supervisors at 209-533-5521, or download the Application for Changed Assessment.
The State Board of Equalization has developed a video designed to provide information to taxpayers regarding the appeal process. The video was developed as a collaborative effort between the Taxpayers' Rights Advocates Office and the county assessed properties division of the State Board of Equalization. Additionally, assistance and input was provided by many of the counties.
The Hearing ProcessAfter an application is filed, a hearing will be held and you and the Assessor’s Office will present evidence to support the different opinions of value. The local Board of Equalization will then make a determination of the value based on the evidence presented by both parties.
Another excellent source of information regarding assessment practices and the rights of individual taxpayers is the Taxpayers’ Rights Advocate.