If you disagree with the value of a supplemental assessment due to new construction or a change of ownership pre-appraisal, you must file an Application for Changed Assessment with the Assessment Appeals Board within 60 days of the date of the supplemental notice mailing, or the date printed on the bill, whichever comes first.
To begin the appeals process, please submit an Application for Changed Assessment(PDF: 273 kB), or contact the Assessment Appeals Board at:
If you need to discuss or understand the assessed value of your real property, please contact our real property appraisal staff at (707) 565-1888.
If you disagree with the assessed value of your business personal property (machinery, office furniture and equipment, fixtures, etc.), please discuss it with our auditor-appraisal staff at (707) 565-1330.
Whether or not you contact the Assessor's Office first, you have the right to file an Application for Changed Assessment. (PDF: 273 kB) This may lead to a hearing before the Assessment Appeals Board, where both you and the Assessor's Office must present evidence to support opinions of value. The Appeals Board determines the value based on the evidence presented by both sides.
If you disagree with the assessed value of your property on the annual Sonoma County Tax Roll, you must file an Application for Changed Assessment between July 2nd and November 30th. (As of July 2, 2010 the Clerk of the Assessment Appeals Board charges a $30.00 per parcel processing fee for all Applications for Changed Assessment.)
Please note: the period for filing an appeal differs among counties; download the California Board of Equalization
It is very important to understand that filing an assessment appeal does not relieve an owner of the responsibility for paying any outstanding tax bill(s), no matter how unfair the owner may feel the bill(s) to be. If you do not pay the bill in a timely manner, you may incur penalties and interest charges that could otherwise be avoided. If you pay a bill and the Appeals Board subsequently lowers the contested value, you will be refunded any excess taxes you may have paid.
The State Board of Equalization has published a guide to the filing of assessment appeals. Although the guide's title indicates that its focus is residential appeals, much of the same information applies to the filing of appeals on virtually any type of property. Residential Property Assessment Appeals (SBE Pamphlet 30). (PDF: 97 kB)
Additionally, the State Board of Equalization has created a video designed to provide information to taxpayers regarding the appeals process. The video is entitled Your Assessment Appeal and was developed as a collaborative effort between the Board's Taxpayers' Rights Advocate Office and the County-Assessed Properties Division. Additional assistance and input was provided by many California counties. The video is available on the State Board of Equalization web site and is divided into small segments so you can see the part you have questions about: "Your Assessment Appeal" video segments
You can download a sample Application for Changed Assessment (PDF: 412 kB).
Note: The sample is an example of a completed form for one type of appeal only!
CAUTION: Read all instructions prior to filing an Application for Changed Assessment. If you have questions about the Application for Changed Assessment form, please contact the State Board of Equalization, Assessment Services Unit at (916) 445-4982.
If you need accessibility assistance, please visit our Accessibility Assistance Information page.
Some content on this page is saved in an alternative format. To view these files, download the following free software.
Important Notice:
The staff of the Clerk-Recorder-Assessor's Office are forbidden by California legal codes to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out.