Assessment Appeals

If you own property in Sacramento County you will receive a property tax bill every October. If you disagree with the assessed property value used in determining your bill, you may challenge the assessment by filing an appeal with the Assessment Appeals Board.

The filing period for assessment appeals is July 2 to November 30.​

Before Filing an Appeal

  • If you disagree with the assessed value of your real property, you can discuss it with the Assessor's Office Real Property appraisal staff at (916) 875-0700 before filing the appeal.  You may also file for an informal Prop 8 review with the Assessor's Office between July 2 and December 31. ​There is no charge for this service.
  • If you disagree with the assessed value of your business personal property, you can discuss it with our auditor-appraisal staff at (916) 875-0730   (9 a.m. - 4 p.m.), or fax your inquiry to (916) 875-0705.

Filing the Appeal 

  • Whether or not you contact the Assessor's Office first, you have the right to file an appeal within specific time frames​​ with the local Assessment Appeals Board. This leads to a hearing ​where both the owner and the Assessor's Office will present evidence to support their opinions of value  The Appeals Board operates under California property tax law and Local Rules of Procedure​​The Appeals Board is independent of the Assessor's Office. 
  • To request an appeal application or for more information, contact the Assessment Appeals Board at 700 H Street, Room 2450; Sacramento, CA 95814 or call (916) 874-8174

More information can be found at the State Board of Equalization:  Residential Property Assessment Appeals, FAQ's and a video.

Appeal Filing Periods

  • Annual Secured (Real Property) Assessment Roll and Unsecured (Personal Property) Assessment Roll appeals can be filed July 2 - November 30*.​
  • Supplemental, Roll Correction and Escape Assessment appeals​ must be filed within 60 days of the mailing date of the tax bill. 

Important Note: Filing an assessment appeal does not relieve an owner of paying an outstanding tax bill no matter how unfair the owner may feel it might be. If you do not pay in a timely manner you will incur penalties and interest charges that could otherwise be avoided. If you pay a bill and the Appeals Board lowers the value, you will be refunded any excess taxes paid.

*If November 30 falls on a Saturday or Sunday, mail postmarked on the next business day shall be deemed on time. Please visit the Assessment Appeals Board web site for exact filing dates in any given year.