Assessment - Appeals
Proposition 117 was a voter approved initiative passed in the 2012 general election which will take effect for tax year 2015. Prop 117 limits the increase of the Limited Property Value (LPV) to 5% per year. Proposition 117 also made a change to use the Limited Property Value as the sole value used to calculate all taxes.
The County Assessor's Office is required to mail a Notice of Valuation to all property owners of record before March 1st of each year. If the property owner feels that their property has been improperly valued or erroneously listed, they may petition the assessor for review within 60 days of the notice date on the front of the card.
While your taxes are based on the Limited Property Value (LPV), you can only appeal the Full Cash Value (FCV) of your property. This is because the FCV represents market value and LPV is determined by the previous year's value or by a formula defined in statute.
- Agency Authorization Form: form (DOR 82130AA) (PDF)
- Residential Petition for Review of Valuation: form (DOR 82130R) (PDF)
- Commercial / Industrial, Vacant Land, Agricultural Petition for Review of Real Property Valuation: form (DOR 82130) (PDF)
- For appeals based on Income and Expense Statement: form (DOR 82300) and series 82300-1 through 82300-7(Commercial) (PDF)
- Personal Property Appeal Form: form (DOR 82530) (PDF)
- Multiple Parcel Appeal: form (DOR 82131) (PDF)