Assessment Appeal Application and Information
Effective May 5, 2016: A non-refundable application
processing fee of $35 per application for residential property up to three (3) units
and $100 per application for all other property types will be charged and must
be included at the time of filing the application. Payment can be made by check
or money order, payable to: County of Lake. Applications submitted without the
fee will not be processed.
Open Filing Dates:
Regular Assessment filing dates are July 2 through November 30th.
Supplemental Assessment filing dates are within 60 days after the mailing date printed on the supplemental notice or supplemental tax bill, or the postmark date of the notice or tax bill, whichever is later.
Appeals submitted outside of the dates above will be returned.
Appeals which are not settled with the Assessor-Recorder's office will be scheduled to appear before the Board of Supervisors, sitting as the Lake County Local Board of Equalization.
For appeals scheduled to appear before the Lake County Local Board of Equalization, please note:
The Board of Equalization is required to find the Full Cash Value of the property from the evidence presented at the hearing. This finding may exceed the Full Cash Value on which the assessment was based. If this should be the case, the assessment will be raised, rather than lowered.
Additionally, please note:
The Applicant or duly appointed Agent must personally appear at the hearing or the application will be denied, unless a stipulation has already been fully executed in this matter.
For questions regarding this matter, please contact the Clerk of the Board of Supervisors' Office at 707-263-2368.
Assessment Appeal Application
Agent Authorization Form
"California Property Tax: An Overview"
An informational document from the Board of Equalization
"Property Tax Assessment Appeals"
An Informational Brochure published by Institute for Local Government