If you think Los Angeles County has overvalued your home, you can file a Los Angeles property tax appeal with the county’s Assessment Appeals Board between July 2 and November 30 each year. Before you file the formal application, it’s often worth asking the Assessor for an informal review first — many disputes end there without a hearing. A successful appeal reduces your assessed value and triggers a refund of overpaid taxes with interest.
Figure Out Which Kind of Appeal You Need
The evidence you gather and the deadline you face both depend on what you’re actually challenging.
Decline-in-Value (Proposition 8) Appeals
A decline-in-value appeal applies when your property’s current market value has dropped below the value on the tax roll. Under Proposition 8, the Assessor must enroll whichever figure is lower: the factored base year value or the current market value as of the January 1 lien date.1California Legislative Information. California Revenue and Taxation Code Section 51 The reduction is temporary. The Assessor revisits the value every January 1.2California Department of Tax and Fee Administration. Decline in Value – Proposition 8
Base Year Value Appeals
A base year value appeal targets the original assessed value set when you bought the property or completed new construction. That figure anchors every future Proposition 13 inflation adjustment, so an error at the start compounds every year you own the home. Under Revenue and Taxation Code Section 80, you can challenge a base year value during the regular filing period for the year it appears on the roll or in any of the three following years.3California Legislative Information. California Revenue and Taxation Code Section 80 After that four-year window, the value becomes conclusive.
Try an Informal Review First
Before filing with the Appeals Board, ask the LA County Assessor for an informal Decline-in-Value Review. The process uses form RP-87, costs nothing, and requires no hearing. An appraiser from the Assessor’s office looks at the information you submit alongside their own sales data and decides whether a reduction is warranted.4Los Angeles County Assessor. Decline in Value
The informal review runs on the same July 2 through November 30 calendar. If the appraiser agrees with you, the adjustment appears on your next tax bill. If they don’t, or if the reduction is smaller than you wanted, you still have the right to file a formal appeal. For straightforward cases, this route resolves things much faster than waiting for a Board hearing.
Filing the Formal Appeal
If the informal path doesn’t work, file an Application for Changed Assessment (form AAB-100) with the Los Angeles County Assessment Appeals Board. The window is July 2 through November 30 for regular assessment roll appeals.5Los Angeles County Assessment Appeals Board. Assessment Appeals Board Miss it and you generally lose the right to challenge that year’s value. Applications postmarked by November 30 are timely; if the date lands on a weekend or holiday, the next business day applies.4Los Angeles County Assessor. Decline in Value
You can file online or mail a printed form. A non-refundable $46 filing fee per parcel is due at submission.5Los Angeles County Assessment Appeals Board. Assessment Appeals Board The application asks for your Assessor’s Parcel Number (the ten-digit identifier on your tax bill), the current assessed value, and your Opinion of Value.
Fill in the Opinion of Value carefully. This is the specific dollar amount you believe the property is worth, and it matters far more than most people realize. If the Board fails to hear your case within two years, that number becomes your enrolled assessed value by default. Don’t leave it blank, and don’t round without thought. Also check the box designating your application as a claim for refund. If you skip that step and win, you’ll have to file a separate refund claim with the Board of Supervisors before the county pays you.6California State Board of Equalization. Assessment Appeals Frequently Asked Questions
The Clerk of the Board sends a confirmation notice with a reference number after filing. Keep it. It proves your appeal was timely and lets you track its status.
The Evidence That Actually Wins
Comparable sales are the core of any assessment appeal. You need recent sales of similar properties showing that your home is worth less than the Assessor claims.
Revenue and Taxation Code Section 402.5 sets the rules. A comparable must be similar in size, condition, location, and zoning, and the sale cannot have occurred more than 90 days after the January 1 lien date.7California Legislative Information. California Revenue and Taxation Code Section 402.5 It also has to be arm’s length: negotiated between unrelated parties at market conditions. Foreclosures, family transfers, and sales with unusual seller concessions generally don’t qualify.
Aim for at least three strong comparables. Beyond sales data, document anything that lowers your property’s value: structural damage, environmental contamination, noise from nearby construction, restrictive zoning. Photographs, contractor repair estimates, and engineering reports all carry weight. Assemble everything before you file so you’re not scrambling later.
Who Has to Prove What
In most appeals, the law presumes the Assessor is right, and you carry the burden of proving otherwise with independent evidence. A general sense that your taxes feel high won’t move the Board.
One exception matters for homeowners. If you own and occupy a single-family home and you’ve provided all legally required information to the Assessor, Revenue and Taxation Code Section 167 shifts the presumption in your favor.8California Legislative Information. California Revenue and Taxation Code RTC 167 The Assessor then has to justify their valuation instead of you having to disprove it. This is a real advantage at hearing, but it depends on your filings being complete — a missing change-of-ownership statement can forfeit it.
Keep Paying Your Taxes
Filing an appeal does not pause your tax bill. You must pay on time while the case is pending. Late-payment penalties are not appealable to the Board, so withholding payment in hope of a reduction is a costly mistake. If you win, the county refunds the overpayment plus interest.
Stipulations and the Hearing
Between filing and your hearing date, the Assessor’s office may reach out to settle. If both sides agree on a value, you submit a written stipulation to the Board, which reads it into the record to make it final.9Los Angeles County Assessment Appeals Board. How To Prepare for Your Assessment Appeals Hearing Do not withdraw your appeal before the Board approves the stipulation. If the Board rejects the agreed value, your application stays alive and gets scheduled. Withdraw early and you’re left with neither an appeal nor an agreement.
If there’s no stipulation, your case proceeds to a hearing before the Assessment Appeals Board, an independent panel that acts as a neutral decision-maker between you and the Assessor.10Los Angeles County Assessor. Contesting Your Assessed Value The Assessor presents first, then you walk through your comparables, condition evidence, and requested Opinion of Value. Board members ask questions of both sides. The Board can adopt your value, the Assessor’s value, or a figure in between, and may rule on the spot or issue a written decision later.
You can appear yourself, hire a California-licensed attorney, or use an authorized agent such as a property tax consultant. If your agent isn’t an attorney, written authorization must be filed with the application.5Los Angeles County Assessment Appeals Board. Assessment Appeals Board Consultants typically work on contingency, taking a percentage of the tax savings. The math tends to favor hiring help when the property is high-value or the assessment is complex.
The Two-Year Rule Works for You
If the Board fails to hear your case and issue a final determination within two years of your timely filing, your Opinion of Value from the application automatically becomes the enrolled assessed value for the tax years covered by the appeal.11California Legislative Information. California Revenue and Taxation Code Section 1604 It’s a genuine protection against backlog.
The clock can be extended by a written mutual agreement to postpone the hearing, and the rule doesn’t apply if you failed to provide required information or if related litigation is pending. Two consequences follow. Think hard before agreeing to a continuance. And never leave required fields on your application blank.
After a Successful Appeal
Once the Assessor’s office transmits the reduced value, the Auditor-Controller typically processes and mails your refund within 30 to 60 days.12Los Angeles County Auditor-Controller. Forms Important Dates and Glossary
Remember that Proposition 8 reductions are temporary. The Assessor reviews the value each January 1. If the market recovers, your assessed value can rise by more than the standard 2% Proposition 13 cap, though it can never exceed the factored base year value unless there’s a change of ownership or new construction.2California Department of Tax and Fee Administration. Decline in Value – Proposition 8 You may need to file again in a future dip, and you may watch the value climb back toward its Proposition 13 baseline as prices recover.
If you pay taxes through a mortgage escrow account, the reduction reaches you through your servicer’s annual escrow analysis. Federal regulations require servicers to recalculate escrow yearly based on actual tax bills.13Consumer Financial Protection Bureau. Escrow Accounts The analysis should show a surplus and reduce your monthly payment at the next review cycle rather than immediately. If the county sends you a lump-sum refund check directly, tell your servicer so the account is adjusted correctly.