This page covers how California property taxes and assessment appeals work in general — the parts that apply across the state before you get into county-specific filing details. For a temporary decline-in-value reduction specifically, see our Proposition 8 guide. For Riverside- and Los Angeles-specific filing information, see our supported counties guide.
California assesses most property at its acquisition value (the base year), generally the purchase price or new-construction value, and caps annual growth in that assessed value at 2% until a change of ownership or new construction resets the base year. Your bill is roughly 1% of assessed value plus any local voter-approved debt or assessments.
Counties mail a notice of assessed value each year, typically in the summer. It shows the assessed value used to calculate your bill for the coming tax year. Compare it against recent comparable sales near the January 1 lien date to see whether it looks in line with the market.
A Homeowners' Exemption reduces the assessed value of an owner-occupied primary residence by a small fixed amount. Other exemptions exist for disabled veterans, certain seniors transferring a base year, and other specific situations — check your county assessor's site for current eligibility and filing rules.
Start with an informal conversation or request to the county assessor's office. If that doesn't resolve it, file a formal application with the county's Assessment Appeals Board (sometimes handled by the Clerk of the Board) within the filing period for your notice type — regular, supplemental, escape, or calamity assessments can each have a different window.
| Proposition 13 | Proposition 8 |
|---|---|
| Sets the permanent base-year value and caps its annual growth at 2% | A temporary reduction to current market value when it falls below the factored base-year value |
| Applies every year, automatically | Applies only in years the market value is actually lower |
| Reassessed on a change of ownership or new construction | Reviewed annually and can be restored as the market recovers |
