What if I can’t make my hearing date and want to reschedule?
Each party is allowed 1 postponement as a matter of right, if requested 21 days prior to the hearing date. Note: further restrictions apply if the application is within 120 days of the expiration of the 2-year limitation period. If you need to reschedule your hearing you may request a postponement by contacting the Clerk of the Assessment Appeal’s Board and then signing and returning the blue confirmation card included with your hearing notice. Requests for postponements less than 21 days from the hearing date require a letter, prior to the hearing, with explanation as to why you are unable to be present at your scheduled hearing. The written request will be presented to the Board at the hearing, and the Board may either grant your request for continuance, or deny your request and hear your matter without you present.
What is an Application for Changed Assessment?
An Application for Changed Assessment is your opportunity to challenge the assessed value placed upon your property by the County Assessor. Applications must be filed on a State Board of Equalization-approved form which is available online: www.yolocounty.org (go to: Community > Assessment Appeals) or through the Clerk of the Board’s office (625 Court Street, Room 204, Woodland).
How does the assessed value of my property affect my taxes?
The assessed value of property and the tax rate applied to this value equals the amount of tax each property owner is required to pay. The Assessment Appeals process concerns only the assessed value of your property.
Who determines the assessed value of my property and how is it determined?
The County Assessor, elected by the people, is directed by the California Constitution to assess all taxable property within the county. By law, the assessment of property involves estimating a property’s value and listing that value on the assessment roll. In preparing the assessment roll, the Assessor estimates a property’s full cash value. Appraising is not an exact science, but is an opinion based on consideration of relevant facts.
How do I know what the assessed value of my property is?
If the value of your property has increased more than 2% of the previous year’s assessment, you will be mailed a notice advising you of the value to be placed on the tax roll as of July 1. This notice, via a card or letter, advises you of the value of your property, as of January 1, referred to as lien date, of each year. Separate notices are mailed throughout the year for special assessments, referred to as supplemental, additional or escape assessments. If you do not receive a notice, you must annually review the assessed value of your property as shown on the Assessment Roll in the Assessor’s office.
What if I disagree with the assessed value of my property?
Differences of opinion can and do arise. Property owners have a right to challenge their property assessments by filing an application for changed assessment with the Assessment Appeals Board. You are also urged to contact the Assessor to verify the circumstances of the assessment. This will assist you in understanding the method used in appraising your property. You may also ask the Assessor for an informal review, which may result in an adjustment without requiring further action.
What is the Assessment Appeals Board?
It is a three-member panel comprised of citizens appointed by the Board of Supervisors to sit in lieu of the Supervisors to equalize property assessments. The Board must include an appraiser, a real estate broker, and a CPA or attorney. Their role is to determine the value of your property based upon evidence presented by you and the Assessor. Hearings are informal but similar to a courtroom hearing. All hearings are recorded and must be taken under oath.
Does it cost anything to file an Application for Changed Assessment
Yes. A non-refundable filing fee of $45 for each application will be charged and must be provided at the time of filing.
Who can file an Application for Changed Assessment
Any property owner or affected party who disagrees with the assessed value of his/her property may file an application. Although not required, a property owner may authorize an attorney, family member or professional tax agent to file on his/her behalf.
When do I have to file an Application for Changed Assessment?
Applications for Regular appeals must be filed with the Clerk of the Assessment Appeals Board between July 2 and no later than November 30 each year. Applications for Supplemental or Escape assessments must be filed no later than 60 days after the mailing date printed on the supplemental notice, or the postmark date of the notice, whichever is later.
Do I have to file an Application for Changed Assessment every year?
Possibly. If the Assessor or the Assessment Appeals Board makes a reduction to the assessed value as a result of a decline in market value, this is a temporary reduction. The property must be reviewed each year by the Assessor until the current market value is equal to the original factored base value (original assessment plus an annual inflation factor). Therefore, you must review your value each year to assess your need to file.
What information do I include on my Application for Changed Assessment?
All questions on the application must be answered. Read the information carefully. You may attach 8.5 x 11” supporting documents to your application.
What kind of evidence should I provide with my Application for Changed Assessment or during my hearing?
The best evidence for residential appeals is 3 comparable property sales referred to as comps. For other types of properties, the sales, income or cost approaches may be considered. You must bring 7 copies of all information you wish to present at the hearing. To support your opinion of value, comparable sales must be as near in time as possible to the date of valuation or event date of your property. In addition, by California law, Assessment Appeals Boards cannot consider sales occurring more than 90 days after the event date or the annual lien date, January 1. For example, if your purchase (event) date is October 31, evidence of comparable sales after January 31 will not qualify as evidence to support your opinion of value.
Where do I file my Application for Changed Assessment?
Applications must be filed on a State Board of Equalization-approved form which is available online: www.yolocounty.org (go to: Community > Assessment Appeals) or in the Clerk of the Board’s office (625 Court Street, Room 204, Woodland).
When will my Assessment Appeals hearing be scheduled?
Most appeals are scheduled within 3 to 9 months. Revenue & Taxation Code §1604 allows up to 2 years for an Application for Changed Assessment to be resolved. Notice of the hearing date will be mailed to you at least 45 days prior to your hearing.
What happens at the Assessment Appeals hearing?
At the hearing, you and the Assessor are given the opportunity to present factual evidence to substantiate your opinions of value. All testimony is presented under oath. The Board will either advise you of their decision at the conclusion of the hearing or you will be notified of their decision by mail, usually within 4 to 5 weeks. This decision is final and may only be appealed to Superior Court.
Do I have to pay my property tax if I have filed an Application for Changed Assessment?
Yes. The assessment of your property is deemed correct until such time as it is changed by the Board. If taxes are not paid in a timely manner, you will be subject to a non-refundable 10% penalty regardless of whether your assessment is subsequently adjusted. If adjusted, your refund will include the amount of overpayment plus interest.
Where do I get additional information about my property assessment or the Assessment Appeals process?
Yolo County Assessment Appeals Board 625 Court Street, Room 204 Woodland, CA 95695 (530) 666-8195 www.yolocounty.org (go to: Community > Assessment Appeals)
For additional information about how your property was assessed, contact the Yolo County Assessor: www.yolocounty.org (go to: Government > Departments > Assessor) (530) 666-8135
For additional information on the Assessment Appeals process, refer to “Publication 30, Residential Property Assessment Appeals,” produced by the State Board of Equalization: www.boe.ca.gov/proptaxes/pdf/pub30.pdf