Assessment Appeals
I
want to appeal my assessed value. What do I do first?
How
do I file and with whom?
When
should I file my appeal?
How
long will it be before my appeal gets settled?
How
are appeals resolved?
If
I file an appeal, should I still pay the taxes on the bill?
Who
will represent me? Who represents the Assessor?
What are my responsibilities?
What is an "Exchange
of Information?"
What are "Findings
of Fact" and how do I get them?
I had a fire at
my house. Will the value be reduced? Do I have to appeal?
Where can I get more information and view a video regarding this process?
I want
to appeal my assessed value. What do I do first?
The Assessor's Office requests that you discuss the assessed
value of your property prior to filing an appeal. It may be possible
to resolve any questions you may have before you file. Please
contact the following regarding your assessment:
Phone Number for Real or Business Property (559) 675-7710
FAX Number (559) 675-7654
Please have your assessment number and/or Assessor’s
Parcel Number available. It is displayed on your tax bill.
How
do I file and with whom?
Whether or not you contact the Assessor's Office before
filing the appeal, you have the right to file an "Application
for Changed Assessment" form with the Clerk
of the Board of Supervisors. The Clerk of the
Board of Supervisors functions as the Clerk of the Assessment
Appeals Board. The contact address and phone number are:
Clerk of the Board of Supervisors
200 W. 4th Street
Madera, CA 93637
(559) 675-7700
When
should I file my appeal?
For regularly issued tax bills, the "Application
for Changed Assessment" shall be filed within the
time period between July 2 and November 30, inclusive.
For supplemental tax bills, escape tax bills, and others
not issued as part of the regular annual tax roll, the
"Application for Changed Assessment" shall be
filed within sixty days of the mailing of the notice of
assessment.
How
long will it be before my appeal gets settled?
Revenue and Taxation Code Section 1604 (c) specifies
that the county Assessment Appeals Board has two years
to hear evidence and make a final determination on the
application. The taxpayer and the Assessor can mutually
agree to temporarily extend the period for hearing by
a "Stipulation to Waive Time." The waiver can
extend the time period for hearing to a definite date,
or an indefinite date with each party retaining the right
to call the other into hearing with proper notice.
How
are appeals resolved?
There are three ways of resolving an assessment appeal.
The first is through a Withdrawal of the appeal by the
applicant. The second is through a Stipulation (agreement)
regarding the valuation of the property. This usually
results in a reduction of value. Finally, an Appeal Hearing
before the Assessment Appeals Board may be held if the
applicant and the Assessor cannot resolve the appeal by
Withdrawal or Stipulation.
If I
file an appeal, should I still pay the taxes on the bill?
The filing of an appeal does not relieve an owner of the responsibility
for paying any outstanding tax bill no matter how unfair the
owner may regard the bill. If you do not pay the bill in a timely
manner, you may suffer penalties and interest charges that could
have otherwise been avoided. If you pay the bill, and the Assessment
Appeals Board subsequently lowers your taxable value, you will
be refunded for any excess taxes you may have paid.
Who
will represent me? Who represents the Assessor?
You may represent yourself or you may hire an agent to
do so. If you choose to retain an agent, a “Letter
of Appointment” must be filed with the application.
Click HERE to download a Letter of Appointment. You could have a Real Estate Broker issue a letter regarding
the broker's opinion of value, though a broker's opinion
is not an appraisal. On the other hand, you may have an
appraisal done by an appraiser licensed through the California
Office of Real Estate Appraisers.
The Assessor will normally be represented by the staff
appraiser who performed the appraisal of your property.
In addition, the appeal hearing will be attended by a
member of the Office of the County Counsel, who represents
the Assessment Appeals Board. This person makes certain
that the proceedings follow the legal requirements of
appeal hearings.
In very complex appeals, the Assessor may also be represented
by Counsel.
What
are my responsibilities?
The first duty of the appeal applicant is the preparation
of the case for a change of assessed value. The applicant cannot
just say they think the property is worth less. "The petitioner
must establish the full value of the property by independent
evidence and not merely by an attempt to refute the valuation
made by the Assessor." (Shubat v. Sutter County Assessment
Appeals Board 13 Cal App 4 th 794) The Assessor has valued the
property by one of the three codified methods of valuing property
for property tax purposes: 1) the market approach, based on comparable
sales; 2) the cost approach, based on the cost of replacing depreciated
improvements plus the market value of the land; or, 3) the income
approach to value, based on economic rents. Your case must also
be based on an appraisal methodology. Further, "The Board
shall be bound by the same principles of evaluation that are
legally applicable to the Assessor." (Title 18, Rule 324
(c) California Code of Regulations)
In addition, the Madera County Assessment Appeals Board
requires a “Pre-hearing Conference” between
the taxpayer and the Assessor’s representatives.
The Clerk of the Assessment Appeals Board will notify
you of the scheduled time for both your Pre-hearing Conference
and your Appeal Hearing. If you have any questions regarding
the scheduling, you should contact the Clerk of the Assessment
Appeals Board for further information. Their phone number
is (559) 675-7700. SBE Rule 305.2 requires a 30-day written
notice to the parties (unless agreement is made to a shorter
period) and, by ordinance, is to be held five days before
the scheduled date of the Appeal Hearing. If the issues
can be resolved at this conference, the hearing can be
avoided. If the issues cannot be resolved, the matter
will proceed to hearing.
What
is an "Exchange of Information?"
Either the taxpayer or the Assessor can cause the other
party to provide information regarding the case to be
presented by the other. Revenue and Taxation Code Section
1606 provides that the Assessor, for example, can provide
information regarding the Assessor's valuation and methodology
to the applicant, and thereby require that the applicant
furnish information regarding the applicant's case. This
applies for all properties whose value on the current
assessment roll exceeds $100,000. If the Assessor initiates
an Exchange of Information and you do not respond, you
may not be able to present your case at the Appeal Hearing.
(See AAB
Order No.2, January 8, 2004, available from the
Clerk of the AAB).
What
are "Findings of Fact" and how do I get them?
Findings of Fact disclose the Assessment Appeals Board's determination
of all material points raised by the applicant in the petition
and at the hearing, including a statement of the method of valuation
used in appraising the property. A reasonable fee may be imposed
by the county to cover the expense of preparing findings and
conclusions. Findings of fact may be requested up to or at the
commencement of the hearing.
I had
a fire at my house. Will the value be reduced? Do I have to appeal?
Revenue and Taxation Code Section 170 allows for value reductions
under disaster situations. You should file an application with
the Assessor's office based on the disaster. If you do not agree
with the post-disaster value determinded by the appraiser, you
have the right to file an appeal. Upon restoration of the property,
the pre-calamity value will be restored. If additional square
footage is added, it's value will be added at its current market
value.
Click here
for more information about disaster relief.
Where can I get more information and view a video regarding this process?
The State Board of Equalization has published a guide to the
filing of Assessment Appeals. The information focuses on residential
property, but applies to appeals on all types of properties.
That pamphlet is available on the Internet and may be viewed
by clicking here.
The State Board of Equalization developed 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. Additionally, assistance and input was provided by many of the counties. The video is divided into segments. Video Segments
Back
to Assessment Information
Contacting Us  |
Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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