Assessment appeals & refunds
Challenge an assessment or request a correction or refund.
Browse collected document titles without running a full-text search. A source may appear in more than one category. Collection dates do not establish which edition applies.
Your next steps
Prepare an assessment appeal in your county
Choose the county where the property is located. Open its filing guidance, then check the application instructions for your notice.
Choose your county
Open a county below for its filing guidance and application link. These links do not filter the library documents.
Alameda
The county links to this application portal. Sign in or create an account to continue.
County filing guidance ↗Open county application portal ↗County source checked . Confirm current requirements before filing.
Contra Costa
The county provides a PDF application. Check its mailing instructions and current fee before sending it.
County filing guidance ↗Open county application PDF ↗County source checked . Confirm current requirements before filing.
Los Angeles
The portal has separate applicant and tax-agent entry points. Have your tax bill ready.
County filing guidance ↗Open county filing portal ↗County source checked . Confirm current requirements before filing.
Orange
Follow the county’s instructions for signing and submitting the completed application. Filling in a form is not proof of filing.
County filing guidance ↗Open county application form ↗County source checked . Confirm current requirements before filing.
Sacramento
The county accepts paper applications. Complete the form, then follow its instructions to submit the original signed application.
County filing guidance ↗Open county application PDF ↗County source checked . Confirm current requirements before filing.
San Bernardino
Match your notice to the county’s appeal type. The county provides application links and a PDF option for manual filing.
County filing guidance ↗Choose appeal type and application ↗County source checked . Confirm current requirements before filing.
San Diego
The county uses Just Appraised for online appeals. Its guide also explains mail and in-person filing.
County filing guidance ↗Open county-linked filing portal ↗County source checked . Confirm current requirements before filing.
San Francisco
Check the Board’s current filing notice. Regular appeals and supplemental, escape or roll-correction appeals have separate instructions.
County filing guidance ↗Check appeal types and filing status ↗County source checked . Confirm current requirements before filing.
San Mateo
The county directs applicants to this hosted portal. If it does not load, use the county page for clerk contact details.
County filing guidance ↗Open county-linked appeals portal ↗County source checked . Confirm current requirements before filing.
Santa Clara
The county links to this account-based portal. Check the county’s processing fee for your property type.
County filing guidance ↗Open county-linked application portal ↗County source checked . Confirm current requirements before filing.
County not listed? Find any California county in the BOE directory ↗
Need help with the filing steps?
1. Find the county office
Find your county in the BOE directory. Use the Clerk of the Board column for appeal forms and filing instructions.
Find my county clerk ↗2. Check the filing period
Open “Filing Deadlines” on the BOE page. Ask the county which period applies to your notice and assessment type.
Find filing-period information ↗3. Get the county application
Request the county’s current application and check its fees and submission method. The BOE sample is not a filing form.
Read the application guidance ↗
Planning checklist: what to have ready
Start with your notice, parcel number and valuation date. Open your property type for records to gather.
These are planning examples. Confirm the evidence and submission requirements with your county; do not attach every record automatically.
House or condo
- Comparable sales near the valuation date, with notes on differences from your property.
- Dated condition photos and any appraisal. Record whether this is your primary home, rental or second home.
Multifamily property
- Unit count, leases and rent roll for the period relevant to the valuation.
- Property income, operating expenses and vacancy records to discuss with the assessor or your appraiser.
Commercial property
- Leases, income and expense records, and any appraisal or cost study relevant to the valuation date.
- A list separating land, buildings, fixtures and business equipment for discussion with the assessor.
Mixed-use property
- A schedule of residential and business spaces, their uses and leases.
- Income, expenses and shared-cost allocations for each part, with your valuation records.
I already filed. What should I track?
- Save your application, filing confirmation and county correspondence.
- Keep paying property taxes on time while the appeal is pending.
- Check the hearing notice. Ask the clerk about attendance confirmation, evidence exchange and required copies.
- Prepare to present your evidence at the hearing, even if you already sent it to the assessor.
County procedures differ. For example, San Bernardino provides hearing response forms ↗.
Source: California Board of Equalization. Links checked October 18, 2026. Confirm current requirements with the county.
Selecting a county shows only sources labeled for that county. Choose “All counties & statewide sources” to include state and federal material.
24 documents · Page 1 of 1
Guidance & procedures · California
BOE-305-AH — Assessment Appeal Application
2026-09-26
Sample form — not for filing.
Law & regulations · California
California Revenue and Taxation Code
Challenging your property assessment
California Revenue and Taxation Code — ARTICLE 1. Generally 1601-1616
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1. Generally 4831-4842
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1. Generally 4985-4992
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1. Refunds Generally 5096-5109
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property 5011-5014
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.5. Equalization by Assessment Appeals Board 1620-1630
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.7. Assessment Hearing Officers 1636-1641.5
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County 1642-1645.5
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission 5026-5029
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Duties of Auditor 1646-1651
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Errors on the Board Roll 4876-4880
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2. Refund Actions by Taxpayers 5140-5149.5
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 2.5. Interest on Refunds 5150.5-5153
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 3. Action by Public Agency 5161
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner 5061-5064
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 3. Incorrect Application of Payments 4911-4916
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions 5170
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof 5071-5073
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 4. Incorrect Application of Payment on Redemption 4920-4925
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — ARTICLE 5. Cancellation of Taxes on Exempt Property 5081-5091
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — CHAPTER 1. General Provisions 4801-4808
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — CHAPTER 3. Enforcement of Tax After Erroneous Proceedings 4946-4948
2026-09-25
Law & regulations · California
California Revenue and Taxation Code
California Revenue and Taxation Code — CHAPTER 4. Assessment Appeals 80-82
2026-09-25
GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.