How are local property taxes assessed and appealed?

Every year, thousands of property owners unknowingly overpay their property taxes because they miss a critical 60-day window to challenge their property's assessed value.

AB
Aaron Blake

May 10, 2026 · 3 min read

A homeowner thoughtfully reviewing property tax assessment documents at a kitchen table, seeking to understand the appeals process.

Every year, thousands of property owners unknowingly overpay their property taxes because they miss a critical 60-day window to challenge their property's assessed value. This oversight costs homeowners millions in inflated tax bills, largely due to a lack of awareness about the appeals process.

Property tax assessments are often perceived as final, suggesting no recourse for homeowners. However, a formal, structured appeals process exists that can lead to a reduction in your tax liability. Proactive engagement within the specified timeframe can directly reduce your annual tax burden.

Understanding Your Property's Assessed Value

Property taxes are a significant, recurring expense. The annual preparation of tax rolls often involves mass valuations, a process that can lead to generalized assessments for individual properties, according to the Board of Equalization (boe). This generalized approach often means a property's assessed value does not accurately reflect its current market worth or unique characteristics.

The Path to a Fairer Assessment: Your Appeal Steps

To challenge an assessed value, homeowners must file a Petition for Reassessment. This petition must be submitted to the Commissioner within 60 days of receiving the assessment notice, as mandated by the Tax Law (tax).

Following the petition, a formal hearing takes place before the Assessment Appeals Board (AAB). The AAB considers all information from both the property owner and the Assessor's Office, as detailed by the Assessment Appeals - San Bernardino County Assessor. Crucially, the AAB holds significant authority; it does not merely review but actively establishes the property's final value. This means a well-presented case can directly alter your tax liability.

Successfully appealing an assessment demands timely action and thorough preparation. This structured process, despite its legalistic nature, offers a direct and final avenue for property owners to correct their assessment.

Common Missteps to Avoid in Your Appeal

The most critical error property owners make is failing to file a Petition for Reassessment within the strict 60-day window. Missing this deadline means consenting to potentially inflated tax bills, a costly oversight for many homeowners.

Beyond the deadline, a common pitfall is the lack of compelling evidence. While the Assessment Appeals Board considers all information, a weak case without robust supporting documentation undermines an appeal. Given the AAB's power to establish the property's value, a poorly prepared appeal squanders a direct opportunity to influence tax liability.

Your Property Tax Appeal Questions Answered

How do I find out my property's assessed value?

Your property's assessed value is typically detailed in the annual assessment notice sent by your local tax assessor's office. This notice usually arrives a few months before your property tax bill. You can also often find this information by searching your property address on your county assessor's official website.

What factors influence property tax assessment?

Property tax assessments are influenced by several factors, including recent sales of comparable properties in your neighborhood, the condition and age of your home, and any improvements or additions made to the property. Location, zoning, and access to amenities also play a role in determining the overall assessed value.

If property owners in 2026 proactively engage with the established appeals process, they are likely to mitigate overpayment and ensure fairer property tax assessments.