To file a Fresno property tax appeal, submit an Assessment Appeal Application (BOE-305-AH) to the Clerk of the Board of Supervisors between July 2 and November 30, pay the $86 nonrefundable filing fee per parcel, and prepare to present evidence (usually comparable sales) at a hearing before the Fresno County Assessment Appeals Board.1County of Fresno. Assessment Appeals The board is independent of the Assessor’s office and exists to correct assessed values that don’t match market conditions.2County of Fresno. Assessment Appeals Board
When You Have Grounds to Appeal
The most common basis is a decline in value under Proposition 8. If your property’s market value on January 1 has dropped below its factored base year value (the original purchase-price value adjusted up to 2% annually for inflation), you are entitled to be taxed on the lower figure.3California Legislative Information. California Revenue and Taxation Code 51 The Assessor is supposed to catch these drops automatically but doesn’t always, particularly where comparable sales are thin or a property has features that pull its value below the roll number.4California State Board of Equalization. Decline in Value – Proposition 8
You can also challenge the base year value itself. When you buy a property or finish new construction, the Assessor sets a new base year value, and if that initial number was too high you can dispute it during the regular filing period for the year it hits the roll or in any of the next three years.5California Legislative Information. California Revenue and Taxation Code 80 Supplemental assessments (triggered by a mid-year ownership change or construction) and escape assessments (previously untaxed value the Assessor later discovers) can be appealed too.
Call the Assessor Before You File
Before spending the $86 and waiting months for a formal hearing, call the Fresno County Assessor’s office and ask for an informal review. The Assessor has a process for reconsidering values outside the appeals board, and many disputes get resolved there. For multi-residential properties, Fresno County publishes a dedicated informal review form with a May 1 submission deadline.6County of Fresno. Request for Informal Assessment Review Multi-Residential Properties For single-family homes, a phone call or office visit with your evidence can sometimes produce a correction without a formal filing.
If the informal route doesn’t work, the formal appeal is still available. Just watch the filing deadline so you don’t lose your appeal rights while waiting on the Assessor.
Filing Deadlines
Missing a deadline costs you the right to appeal for that tax year, so this is the detail to get right.
The regular filing window for the annual roll in Fresno County runs from July 2 through November 30.7County of Fresno. Types of Assessments and Appeal Deadlines If November 30 falls on a weekend or holiday, the deadline moves to the next business day.
Supplemental and escape assessments run on a different clock. You generally have 60 days from the date printed on the assessment notice or its postmark, whichever is later, to file.8California Legislative Information. California Revenue and Taxation Code 1603 Because these notices can arrive at any point in the year, act quickly when one shows up.
Filling Out the Application
The state form is the Assessment Appeal Application, BOE-305-AH.9California State Board of Equalization. BOE-305-AH Assessment Appeal Application Fresno County also publishes its own version.10County of Fresno. Assessment Appeal Application You’ll need:
- The Assessor’s Parcel Number from your tax bill or assessment notice.
- The Assessor’s current value, the number you are disputing.
- Your opinion of value, the specific dollar amount you believe the property is worth. This figure matters more than most applicants realize; if the board doesn’t hear your case within two years, it becomes the enrolled value.
- The reason for the appeal: decline in value, incorrect base year value, or another ground.
- Contact and authorization details for any agent or attorney filing for you.
Strong applications reference supporting evidence: recent comparable sales, a professional appraisal, documentation of damage, anything that shows the Assessor’s figure is too high. You don’t have to attach all of it at the application stage, but naming what you plan to present gives the board context.
One box on the form asks whether the application should also serve as a claim for refund. Check it. That single box means the county will automatically process your refund if you win, rather than requiring you to file a separate claim later.11California State Board of Equalization. Assessment Appeals Frequently Asked Questions
Where to File
Submit the completed application to the Clerk to the Board of Supervisors at the Fresno County Hall of Records, 2281 Tulare Street, Room 301, Fresno, CA 93721.12County of Fresno. Clerk of the Board of Supervisors You can file in person or by mail. If you mail it, use certified mail so you have a postmark showing you met the deadline. The $86 fee per application is due at filing.1County of Fresno. Assessment Appeals
The Clerk reviews each submission for completeness before assigning a case number. Missing or unclear information can send the form back for corrections, which eats into whatever time remains before the deadline. Check every field before you submit.
Keep Paying Your Property Taxes
Filing an appeal does not pause or reduce what you owe. Pay the full amount shown on your tax bill by the standard due dates: the first installment is delinquent after December 10, and the second after April 10. Late payments trigger a 10% penalty on each overdue installment. Skipping a payment because you expect the appeal to lower the bill means owing the penalty on top of whatever taxes end up due. If the board later reduces your assessment, the county refunds the overpayment with interest.
The Two-Year Rule
This is one of the most useful protections in California’s appeal process, and most owners don’t know it exists. If the Assessment Appeals Board fails to hear your case and issue a final decision within two years of your filing, the opinion of value you wrote on your application becomes the assessed value for the tax year at issue.13California Legislative Information. California Revenue and Taxation Code 1604 The board must notify you in writing if it won’t meet the two-year deadline.
Two exceptions apply. The clock can be extended if you and the board agree in writing, and the rule doesn’t apply if you failed to provide complete information on your application. That is why the opinion-of-value number matters so much. Base it on solid comparable sales data and keep notes on how you arrived at the figure.
The Hearing
The board mails a hearing notice at least 45 days before the scheduled date, which gives you time to finalize your evidence.11California State Board of Equalization. Assessment Appeals Frequently Asked Questions You and the Assessor’s office each present evidence and testimony, and board members may question both sides.
Who Has to Prove What
For most commercial and investment properties, California law presumes the Assessor got the value right, and you carry the burden of proving otherwise through independent evidence like comparable sales or an appraisal.14New York Codes, Rules and Regulations. 18 CCR 321 – Burden of Proof
For owner-occupied single-family homes, the rule flips. If the home qualifies for a homeowner’s property tax exemption and you provided all legally required information to the Assessor, the burden shifts to the Assessor to justify the valuation.15California Legislative Information. California Revenue and Taxation Code 167 Homeowners walking in with even modest comparable-sales evidence often hold the stronger position because the Assessor has to affirmatively defend the number.
What to Bring
Comparable sales are the backbone of most appeals. Pull two to five recent sales of similar properties, matched as closely as possible on size, age, condition, and location. If your property has defects that reduce its value (deferred maintenance, a busy road, environmental issues), bring documentation. A professional appraisal carries weight but isn’t required. Photographs, repair estimates, and current listings of comparable homes all support the case. Organize everything clearly so the board can follow your argument without digging through loose papers.
After the Decision
The board may announce its decision at the end of the hearing or mail it later. If you win a reduction and checked the claim-for-refund box on your application, the county automatically processes a refund of the overpaid taxes with interest.11California State Board of Equalization. Assessment Appeals Frequently Asked Questions If you didn’t check the box, you need to file a separate claim for refund with the Board of Supervisors within the statutory window.16California Legislative Information. California Revenue and Taxation Code 5097.2
A Proposition 8 decline-in-value reduction is temporary. Once the market recovers, the Assessor can restore the assessed value up to the factored base year value, and you may need to file again in future years if values drop. A reduction in base year value, by contrast, is permanent and resets the starting point for future inflation adjustments under Proposition 13.5California Legislative Information. California Revenue and Taxation Code 80
If the board rules against you, you can file a claim for refund and, if denied, take the matter to Superior Court within six months. That path involves real litigation costs, so it generally makes sense only for high-value properties where the tax savings justify the expense.
Should You Hire Help
You are not required to hire anyone. The process is designed so owners can handle it themselves, and many do. Property tax consultants and real estate attorneys who work these cases regularly know what the Fresno board responds to, and most consultants work on contingency, charging a percentage of the first year’s tax savings (typically 25% to 50%) and collecting nothing if they don’t win a reduction. For a small discrepancy, the contingency fee may wipe out the benefit. For large discrepancies, especially on commercial properties where income and cost approaches to valuation come into play, a professional can be worth the cost.