LawFlash

Upcoming Deadline to Dispute California Property Tax Valuation

15 août 2024

For California property owners that could potentially reduce their property taxes with a decline-in-value assessment appeal, the property tax assessment appeals for 2024 are due by either September 16 or December 2 depending on the county.

Due to the dramatic declines in many commercial, industrial, and multifamily real estate values since 2020, many California property owners may be able to significantly reduce their property taxes by seeking a decline-in-value assessment appeal of the property tax assessed value.  Depending on the county, the deadlines for filing assessment appeals are September 16, 2024 (since September 15 falls on a Sunday) or December 2, 2024 (since November 30 falls on a Saturday). No extensions of time are available to file assessment appeals.

Proposition 13 requires county assessors to reassess real property upon a change of ownership or completion of a new construction or renovation. However, Proposition 8 allows property owners to seek a reduction in the assessed value if the property has suffered a decline in value. The value is determined based on the January 1, 2024 value for the July 1, 2024–June 30, 2025 tax year.

For 2024, the due dates for each county, as provided by the California State Board of Equalization, are as follows:

County

Filing Deadline

County

Filing Deadline

Alameda

September 16

Orange

December 2

Alpine

September 16

Placer

September 16

Amador

December 2

Plumas

December 2

Butte

December 2

Riverside

December 2

Calaveras

December 2

Sacramento

December 2

Colusa

December 2

San Benito

December 2

Contra Costa

December 2

San Bernardino

December 2

Del Norte

December 2

San Diego

December 2

El Dorado

December 2

San Francisco

September 16

Fresno

December 2

San Joaquin

December 2

Glenn

December 2

San Luis Obispo

September 16

Humboldt

December 2

San Mateo

December 2

Imperial

December 2

Santa Barbara

December 2

Inyo

September 16

Santa Clara

September 16

Kern

December 2

Santa Cruz

December 2

Kings

September 16

Shasta

December 2

Lake

December 2

Sierra

September 16

Lassen

December 2

Siskiyou

December 2

Los Angeles

December 2

Solano

December 2

Madera

December 2

Sonoma

December 2

Marin

December 2

Stanislaus

December 2

Mariposa

December 2

Sutter

December 2

Mendocino

December 2

Tehama

December 2

Merced

December 2

Trinity

December 2

Modoc

December 2

Tulare

December 2

Mono

September 16

Tuolumne

December 2

Monterey

December 2

Ventura

September 16

Napa

December 2

Yolo

December 2

Nevada

December 2

Yuba

December 2

 

Property owners who believe that their property is currently assessed at higher than fair market value may significantly benefit from a decline-in-value assessment appeal. Taxpayers seeking a reduction in the assessed value should be careful to file any assessment appeals by the applicable deadline for their county.

Contacts

If you have any questions or would like more information on the issues discussed in this LawFlash, please contact any of the following: