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County of Madera


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Assessment Appeals

  • 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
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Contact the Assessor

200 W. 4th Street
Madera, CA 93637
Fax: (559)675-7654
This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Office Hours: 8:00am to 5:00pm

Assessor's Department Staff Spotlight

Jacquelyn Nieves - Assessor’s Office Staff

J. SPOTLIGHT_20141009_140906 How long have you worked for the County? 7 1/2 years
What do you like most about your job? Serving the community and working with great people.
Why did you decide to work for the County? I saw an awesome opportunity for learning, growth and advancement.
What is your most memorable accomplishment during your County career? Becoming a valued employee and being entrusted with a wide variety of responsibilities.
When I'm not at work you can find me...Engrossed in some art project, cooking, sewing, and doing community work with my congregation.
What was your first job?  I was a waitress in a Chinese restaurant in Los Angeles.
What is your favorite food? Always chocolate!
What is your favorite kind of music? My husband and I DJ'd for a few years, so I love variety - especially good dance music in-the-mix!
What is your favorite sports team? I'm more into art than sports, but I enjoy watching a good game with great friends.
If you were to travel anywhere in the world for a dream vacation, where would it be? To Uruguay, South America with my husband to see where he grew up and meet his family.
Where do you see yourself in five years? Happily retired, close to my parents and family in Arizona.

General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
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Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311