Lower My Taxes

California property tax law provides a number of ways individuals and businesses can reduce their property tax assessments. The following information is provided to help you learn more about these programs. Please contact our office if you need any additional information.

Seniors: California's Property Tax Postponement Program allows senior citizens and disabled persons with an annual household income of $35,500 or less to apply to defer payment of property taxes on their principal residence. Please visit the State Controller's website for applications and more information regarding this program.
  1. Market Value Decline
  2. Homeowners' Exemption
  3. Disabled Veterans'
  4. Welfare Exemption
  5. Transfer of Base Year Value
  6. Historical Aircraft Exemption
  7. Builders' Exclusion
  8. Solar Energy
  9. Misfortune or Calamity

Recognition of Market Value Decline

Proposition 8: The Assessor has an obligation to recognize declines in market value and to temporarily reduce assessments, when warranted. California Statute, (Proposition 8), provides that your assessment must be the lesser of its factored base year value, or its current market value as of the lien date. Once an assessment has been reduced under Proposition 8, it will be subject to annual review and adjustment, in accordance with the market value. Once the market value exceeds the factored base year value, the assessment will be restored to its factored base year value. If you feel the assessed value of your property exceeds the market value as of January 1st, you are encouraged to contact the Assessor’s Office and request a review of your assessment. A Value Review Form is available from July 2 to December 31 each year. It should be filled out and submitted to request a review for a reduction based on Proposition 8.

If, after review and discussion, your assessment is not resolved to your satisfaction, you have the right of appeal to the County Assessment Appeals Board. In order to appeal an assessment, you must file an Assessment Appeal Application (PDF) with the Clerk of the Board, between July 2 and September 15 (or the next business day if the 15th falls on a weekend or holiday). For Supplemental Assessments you must file within 60 days of the date of Notice of Supplemental Assessment.

Applications and additional information pertaining to assessment appeals are available from the:
Clerk of the Assessment Appeals Board
175 Fulweiler Avenue
Auburn, CA 95603
Phone: 530-889-4020