Ventura County Government Center
Hall of Administration Building, Fourth Floor
800 S. Victoria Ave.
Ventura, CA 93009-1940
Assessment Appeals
Overview
An “Assessment Appeal Application” is a formal challenge of a property’s assessed value established by the Assessor’s Office. By filing an Assessment Appeal Application, you are disagreeing with the Assessor’s assessed value and are requesting a hearing before either an Assessment Appeals Board or Hearing Officer. Please be prepared to submit information supporting your opinion if requested by the Assessor’s Office and at the appeal hearing proving the Assessor’s Office value is incorrect. The Assessment Appeals Board or Hearing Officer will only consider relevant evidence that is presented at the appeal hearing, which is an open public meeting. To assist you in understanding the appeal process and prepare for an appeal hearing, it is strongly recommended you review the Resources and Literature section, below.
Additionally, it is important to know an Assessment Appeals Board or Hearing Officer can decrease as well as increase or sustain (not change) an assessment based on the evidence presented at the appeal hearing.
Important Information
The Deadline to file an
Assessment Appeal Application,
for the January 1, 2018 Regular Assessment is,
Monday, September 17, 2018
Applications being sent by mail must have a U.S. Postal Service Post Mark date
September 17, 2018 or earlier.
Applications being delivered in person must be received before 5:00 p.m.
Applications CAN NOT be submitted by E-Mail or Fax.
You may resolve your Assessment issues and questions Independent of the Assessment Appeal process.
If you disagree with the property’s assessed value (the January 1 Regular Assessment of property value),
you have the right to contact the Assessor’s Office directly at (805) 654-2181
and request an Informal Assessment Review.
An Informal Review is not a formal appeal and does not extend the deadline to file a formal appeal.
** For Supplemental, Escape, and Roll Change Assessments, see below for filing deadlines. **
Deadlines for Filing an Application Appealing an Assessment
Below are the different types of Assessments, Notices, or Bills you may receive.
Select the applicable Assessment type to view the deadline to appeal. The Assessment type should be indicated in the title of the Notice/Letter received from the Assessor’s Office.
Regular Assessment (Assessed Value as of January 1, 2018):
An Assessment Appeal Application must be submitted starting July 2, 2018 through September 17, 2018. Assessment Appeal Applications mailed on September 17, 2018 must be postmarked that day to be considered as timely submitted.
The Regular Assessment is the property value calculated Annually as of January 1, and shown on the Notice of Assessment issued to you by the Assessor before August 1 of each year, and then shown on the Annual Tax Bill issued in October.
It may be easier to complete your Assessment Appeal Application after you receive the annual notice from the Assessor, but you are not prohibited from appealing the Regular Assessment so long as the Regular Filing period is open. If you do not receive a notice of Assessment by August 1, you should call the Assessor at (805) 654-2181 to verify your mailing address, find out what your Assessed value is, and Request a copy of the Assessment Notice if necessary.
Supplemental Assessment, Assessment Roll Change, and Escaped Assessment:
An Assessment Appeal Application must be submitted within 60 days of the date the notice was mailed by the Assessor’s Office, which is printed on the notice of assessment, or the envelopes postmark, whichever date is later.
These notices are typically titled Notice of Supplemental Assessment, Notice of Enrollment of Escape Assessment, Assessment Roll Correction, or Assessment Roll Change.
Please note, an Assessment Roll Change or an Assessment Roll Correction that is a reduction may not be eligible for appeal.
Calamity Reassessment:
An Assessment Appeal Application must be submitted or postmarked within 6 months of the date the notice was mailed by the Assessor’s Office, which is printed on the notice of assessment.
Calamity Reassessments are issued after major natural disaster destruction to a property, such as a Wildfire, Flood, or Earthquake. If the Assessor denies to complete a Reassessment due to a catastrophic event, because they believe it does not qualify, that decision can not be appealed. Only after the Assessor issues a new value due to a qualifying catastrophic event, then you can appeal within 6 months of the notice of reassessment.
Base Value / Base Year
The Base Value of a property is the value that establishes the maximum taxable value as regulated by Proposition 13, and increased annually by an amount not to exceed 2%, as determined by the California State Board of Equalization. A Base Value change is tied to a specific date, is permanent, and has a limited window to file a formal appeal. Below are some examples of a Base Value change.
Appeal of a Base Value
The notice of a Base Value change is called a Notice of Supplemental Assessment, received from the Assessor’s Office. The time limit to appeal is 60 days from the date printed on this notice. If you disagree with a Base Value, appealing within the 60 days of the Notice of Supplemental Assessment is the ideal situation for maximum possible tax relief.
If the 60 day deadline to appeal is missed, there is a second chance to file an appeal. A Base Value change can be appealed during the Regular Filing period of the following 4 years after the Assessment is enrolled by the Assessor. See the tab on Regular assessment for the Regular Filing Period dates. This is not ideal, as any potential tax relief would only apply beginning in the year the application was filed, and not go back to prior years. This is known as a Prospective Base Value Appeal. As any tax relief would only apply beginning with the year the application is filed, you should file as early as possible within the 4 year window. After 4 years has passed, a Base Value can no longer be appealed.
Why was a new Base Value Established?
Change of Ownership Reassessment
When an event occurs that results in partial or full change in control of a property, the Assessor may issue a reassessment typically effective as of the date of a document being recording or the date of a death. The Assessor determines a new market value of the property as of this date. If there was a 100% change of ownership, a full market value will be Enrolled by the Assessor. If there was a partial change of ownership, the Assessor will Enroll a blended value, combining the old Base Value and the new Base Value.
You can appeal the Assessor’s determination that the property changed ownership, if you believe the property should not have been reassessed due to qualifying exclusion. This is done on the Assessment Appeal Application in section 6, by marking Box B-1.
You can appeal the Assessor’s Value determination as well, if the value they enrolled is not what you believe to be a fair market value as of the event date. This is done on the Assessment Appeal Application in section 6, by marking Box B-2. Please note, if the Assessor Enrolled your full purchase price as a Base Value, this is typically considered correct and very difficult to challenge. Please review California State Board of Equalization’s Property Tax Rule 2 for more information on how value as of a purchase date is determined.
New Construction Reassessment
When construction is completed on a property, this is an event that qualifies for a permanent increase in the Base Value. The Assessor typically adds the full market cost of construction to the Assessed value, and establishes the new Base Value. The event date is typically tied to the date construction is completed. This can be appealed on the Assessment Appeal Application in section 6, by marking a selection under “C”.
Deadlines can not be extended. If you are uncertain of the applicable deadline, please call the Clerk of the Board to confirm at (805) 654-2251.
Do not wait to receive a Tax Bill to appeal, it may be too late by the time a Tax Bill is issued.
Your Deadline to appeal may also be noted on the back of the notice received.
Applications are generally resolved in the order received, so it is in your best interest to file as early as possible, within the applicable time period.
*Please Note: If the final filing date falls on a Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day shall be deemed to have been filed timely.
What do I need to fill out an application?
Before beginning to fill out your application, or before calling or coming in to the Clerk of the Board’s Office for assistance, you should gather the documents needed to complete the application, and read the application instructions. Click to read more on what to do in preparation to complete an application.
- Have on hand the “Notification of Assessment” or “Supplemental/Escape/Roll Change Notice” sent to you by the Assessor’s Office . This will contain the property’s Assessor’s Parcel Number and the Assessor’s Taxable Value information (Value on Roll) requested on an Assessment Appeal Application. If you did not receive a notice from the Assessor’s Office, please call the Assessor’s Office directly at (805) 654-2181 and request the necessary information. The Clerk of the Board does not have access to this information.
- If you do not understand your Assessment, contact the Assessor’s Office for more information, by visiting their website, or calling (805) 654-2181.
- Review the Appeal instructions on pages 3 and 4 of the application.
- Review the Filing Your Assessment Appeal publication by the Clerk of the Board.
- If you need further clarification on certain information being requested, please contact the Clerk of the Board. We will gladly assist you.
- You DO NOT need to gather or submit evidence with your application. Any attempt to submit evidence with an application will result in it being returned to you. However, evidence such as appraisals, property comparables, flyers advertising homes for sale, photos, letters, etc. will be requested from you by the Assessor’s Office AFTER the application is filed. Once the Assessor requests your evidence, you will send it directly to the Assessor’s Office.
- While you will not be submitting your evidence with your application, you should still do research to ensure you can substantiate your opinion of property value, and be prepared to submit that evidence as soon as the Assessor’s Office makes a request for it.
- Before submitting to the Clerk of the Board, ensure the Assessment Appeal Application is complete, fully executed and a filing status is selected prior to submittal to the Clerk of the Board. An original/wet signature is required. DO NOT submit applications by e-mail or fax.
- Submit the Assessment Appeal Application by the required filing deadline indicated above.
File an Assessment Appeal Application
The Assessment Appeal Application form is required to be submitted to begin the formal appeal process. There are several ways to obtain and submit an Assessment Appeal Application form. Assistance is available from the Clerk of the Board if you need help completing your application.
The Assessment Appeal Application is a California State-Wide used form, mandated by the California State Board of Equalization, with limited modifications based on each County’s needs. The Application may contain fields not applicable in Ventura County. You may not use another County’s form to Appeal in Ventura County.
Click to read more on obtaining the application, and where to submit it.
Complete an Application to Mail in or Deliver:
Click here to download a fillable PDF of the ASSESSMENT APPEAL APPLICATION
Application instructions are on pages 3-4.
Completed applications must either be sent in by U.S. Mail, or submitted in person at the Clerk of the Board’s Office.
It is not acceptable to submit an application by Fax or E-Mail. As applications required Original Signatures, any application received by Fax or E-Mail will be denied.
Have an Application form Mailed to you:
Please call the Clerk of the Board’s Application Request Line at (805) 645-1307. Blank applications are mailed out daily, Monday through Friday. Clearly leave us your Name and Mailing address.
Pick-Up an Application in person:
We have Applications and literature printed and available for pick-up Monday through Friday 8 a.m. to 5 p.m., Except Holidays, at the Ventura County Government Center, Clerk of the Board’s Office. We are located on the 4th Floor of the Administration building at 800 South Victoria Avenue, Ventura, CA 93009. Our staff will gladly provide you with the necessary forms, and answer any questions you have. If you plan to complete your application during your visit, please remember to bring your Notice of Assessment for reference.
Professional Tax Agent Requirements
An Application may be filed by a person holding title to the property being appealed, or such person’s Spouse, Parent, or Child. Any other person filing the appeal on your behalf, or representing you in the Assessment Appeal Process is referred to as the Applicant’s Authorized Representative or Agent. There are numerous private companies that will act as your Agent, usually for a fee. Such Agents are considered Professional Tax Agents.
Authorizing a professional tax agent to represent an applicant with an Assessment Appeal is optional and not required to file an appeal. You can also Remove or Change your Representative at any time prior to a Hearing being held.
Regulations applicable to Professional Tax Agents are strictly applied in Ventura County. If you are a Professional Tax Agent, or an Applicant who will be appointing an Agent, click to read more on the requirements that must be met.
In addition to completing an Assessment Appeal Application and filing it within the appropriate filing period as stated above:
The Professional Tax Agents authorization in section 2 of the Assessment Appeal Application must be completely filled and contain an original signature at the time the application is submitted to the Clerk of the Board. DO NOT SUBMIT A COPY.
OR
An attached agent authorization meeting all requirements stated on the State of California, Board of Equalization’s Property Tax Rule 305 must be submitted with the Assessment Appeal Application at the time the application is submitted to the Clerk of the Board.
Business and Professions Code 17537.9 requires Professional Tax Agents authorized to represent an applicant to keep an originally-signed copy of all authorizations on file for 3 years. If authorizations look questionable, the Assessment Appeals Board or Hearing Officer may request the original Agent Authorization on file with the agent be provided at the Assessment Hearing.
AUTHORIZATION OF AGENT OR DESIGNATION OF ATTORNEY FORM – For your convenience, the County of Ventura has an Agent Authorization form that can be used by Professional Tax Agents to file an Assessment Appeal. When fully completed, this form meets all requirements of the law.
REVOCATION OR SUBSTITUTION OF AGENT FORM – Use this from to Remove or Change the Representative assigned to your Application. If the new Representative is employed by the same company as the one that was originally appointed, this form is not necessary.
Failure to meet all agent authorization requirements
will result in the application being deemed invalid.
Resources, Literature, and Forms for Assessment Appeals
These Reading Materials, Videos, and Legal Codes will assist you in navigating the Assessment Appeal Process…
Literature and Webpages:
Understanding Property Tax Limits (Proposition 13) and Decline in Value (Proposition 8)
Filing Your Assessment Appeal
Preparing for Your Hearing
Residential Property Assessment Appeals – California State Board of Equalization’s Publication 30
Terminology Commonly used for Assessment Appeals
California State Board of Equalization – Information on Assessment Appeals
Frequently Asked Questions
California Property Tax Rules
California Revenue and Taxation Code
Video Guidance:
Video Overview of the Assessment Appeal Process – “Your Assessment Appeal”
Describes different types of Assessments
How to Complete your Application
How to prepare for your hearing
What to expect at your hearing
Assessment Appeals Board Meeting Archives:
Assessment Appeal Application
Use this form to file a formal appeal of an assessment.
Withdrawal of Assessment Appeal
Use this form to cancel your appeal if you no longer wish to move forward with your assessment challenge.
Authorization of Agent or Designation of an Attorney
Use this form when a 3rd party representative will be filing an Assessment Appeal Application on your behalf.
Revocation or Substitution of an Agent or an Attorney
Use this form to Remove a previously assigned Representative, to Change your assigned representative, or to Add a Representative on an application that was filed without a representative.
Affidavit of Late Notice
After speaking with the Clerk of the Board, use this form if instructed to by the Clerk, to file if you did not timely receive a notice of Assessment.
Hearing date confirmation notice
This form is sent with your initial Notice of Hearing and is used to confirm attendance or reschedule. If you have lost the form originally sent to you, use this blank form, or request a new form by E-Mailing aabclerk@ventura.org
Waiver to Extend the Two-Year Period
Applications must be resolved within 2-Years after filing with the Clerk of the Board, per California Law. If you will be requesting an extension of your hearing and it is near the two-year time limit to resolve your appeal, execution and submission of this waiver will be required.
Assessment Appeals Meeting Archives
Contact Information
The Clerk of the Board is responsible for receipt and processing of Assessment Appeal Applications and verifying submitted applications meet all requirements. We also ensure all applications receive a hearing, unless issues are resolved to the satisfaction of the Applicant beforehand. We can answer questions you might have, and guide you to additional resources. We DO NOT report to the County Assessor, we are a division of the County Executive Office and report to the Assessment Appeals Board and County Board of Supervisors.
If you have further questions or need clarification, please contact us. We are here to assist you.
Hours of Operation:
Monday through Friday, 8:00 a.m. to 5:00 p.m.
Phone: (805) 654-2251 (select option 2)
E-Mail: aabclerk@ventura.org
Visit Us:
Ventura County Government Center
Hall of Administration Building, Fourth Floor
800 S. Victoria Ave.
Ventura, CA
Mailing Address:
Clerk of the Board
800 S. Victoria Avenue, L#1920
Ventura, CA 93009-1920
Throughout the Assessment Appeal process, you may also be in contact with the following County Agencies:
Assessor’s Office
Website: http://assessor.countyofventura.org
Phone: (805) 654-2181
The Assessor’s Office determines the Assessed value that you may be appealing with the Clerk of the Board. Throughout the Assessment Appeal Process, you will receive letters and be in continuous contact with the Assessor’s Appeals division. Prior to appealing, the Assessor’s other divisions may be assisting you in answering questions about your Assessment. The Assessor’s Office is a party to your Assessment Appeal. The Assessment Appeals Board is independent of the Assessor’s Office, and does not report to the County Assessor.
You can call, view the Assessor’s website, or make an appointment to visit them in person, to discuss your Assessment and/or to discuss resolution of a filed Assessment Appeal Application. Visit their website or call for more information.
Auditor-Controller’s Office
Website: https://www.ventura.org/auditor-controllers-office/
Phone: (805) 654-3181
The Auditor-Controller’s Office is responsible for adjustment of Tax Bills AFTER the Assessment Appeal Application is resolved. Upon successful appeal, the Auditor-Controller’s Office may apply the reduction by adjusting a future Tax Bill or issuing a Refund. AFTER you have received a letter confirming that an Assessment has been adjusted, you can call the Auditor-Controller’s Property Tax division for information on Refunds and Tax Adjustments.
Treasurer-Tax Collector’s Office
Website: https://www.ventura.org/ttc/
Phone: (805) 654-3744
Regardless of the status of a pending Assessment Appeal, any Tax Bills issued by the Tax Collector must be paid as due, or you may incur penalties and fines. The Tax Collector’s Office issues your Tax Bill and receives payment of Property Taxes. The Assessment Appeals Board has no authority to waive fines and penalties levied by the Tax Collector. For more information of Penalties and Fines, or to determine eligibility for a payment plan, please call the Tax Collector’s Office.
California State Board of Equalization
Website: http://www.boe.ca.gov/proptaxes/asmappeal.htm
The California State Board of Equalization, commonly referred to at the BOE, sets Rules and Regulations for the Assessment process and the Assessment Appeal process. They have numerous publications and guidance that is utilized by the County Assessor’s Office for Assessing your property, and for all parties involved in the Assessment Appeal process.
California Taxpayer’ Rights Advocate
Website: http://www.boe.ca.gov/tra/
Phone: (916) 327-2217
The Taxpayer’s Rights Advocate is a State-Level Office to assist in resolution with issues, if you believe they can not be addressed at the local level. Before contacting the Taxpayer’s Rights Advocate, you should first try to resolve any issues by directly communicating with the Assessor’s Office or the Clerk of the Board’s Office.