Assessment Appeals

The Inyo County Board of Supervisors serves as the Board of Equalization for Inyo County in order to hear and decide appeals filed in response to property tax assessments.

YOU HAVE THE RIGHT TO APPEAL

If you own property, each year you will receive a property tax bill from the Treasurer-Tax Collector. The amount of property taxes you pay is determined primarily by a formula based on the value of your property. Property values are a reflection of and are driven by the free market and are the responsibility of the Assessor.

The assessed value of your property is shown on your regular tax bill or on the assessment notice if you received one. If you disagree with the assessed value on your property, you may appeal to your local Board of Equalization within specified timeframes.

A valid and timely Application for Changed Assessment will be scheduled for a hearing before the Board of Equalization. At this hearing both you and the Assessor's Office must separately present evidence to support your respective opinions of value. The Board of Equalization will determine a value based on the evidence presented by both sides at the hearing. 

Please Note: You are urged to discuss the basis of your assessment with the Assessor's Office prior to your appeal. Many times, the matter can be worked out with the Assessor's Office. However, such contact does NOT protect your right to an appeal should the matter not be settled. In order to protect that right, you MUST file an Assessment Appeal Application by the final filing date.

IMPORTANT INFORMATION

Applications - You must file an application for each assessment and each year's enrolled assessed value that you disagree with. Each application deals with that specific assessment, and will not serve to challenge other assessments. This may lead to an appeal being filed each year. (For example, if you file an Assessment Appeal Application to challenge your 2018/2019 regular assessment and you disagree with your 2019/2020 regular assessment, you must file another Application for Changed Assessment, even if you have not had a hearing yet for the pending 2018/2019 application.) If you are appealing the value assessed for more than one parcel, you must submit an Application for Changed Assessment for each of those parcels - one parcel per application.

Checking Assessed Value - If you disagree with the assessed value of your property on the annual Inyo County Tax Roll (Regular Assessment), you must file an application between July 2 and September 15. It is important to check the assessed value of any property you may own each year to ensure that it has been properly assessed. You may do so by checking with the Assessor's Office when the Inyo County values are enrolled. This happens in around July/August each year.

Paying Your Taxes - It is very important to understand that filing an assessment appeal does not relieve an owner of the responsibility for paying any outstanding property tax bill(s), no matter how unfair the owner may feel the bill(s) to be. If you do not pay the bill in a timely manner, you may incur penalties and interest charges that could otherwise be avoided. If you pay a bill and the Board of Equalization subsequently lowers the assessed value, you will be refunded any excess taxes you may have paid. Remember: you only have the right to an appeal if you are current with your property tax payments.

Assistant Clerk of the Board

Street Address

224 N. Edwards St.
Independence, CA93526
United States

Mailing Address

P.O. Drawer N
Independence, CA93526
United States

Regular Hours
Mon-Fri:8am-5pm
Sat-Sun:Closed

Videos: Assessment Appeals

Assistant Clerk of the Board

Street Address

224 N. Edwards St.
Independence, CA93526
United States

Mailing Address

P.O. Drawer N
Independence, CA93526
United States

Regular Hours
Mon-Fri:8am-5pm
Sat-Sun:Closed

ASSESSMENT APPEAL FORMS

CAUTION: Read all instructions prior to filing out an Application for Changed Assessment. These are included with the application. If you have questions about the Application for Changed Assessment form, please contact the State Board of Equalization, Assessment Services Unit at (916) 445-4982 or the Assistant Clerk of the Board at (760) 878-0373.