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. Inyo County charges a non-refundable filing fee of $22.80 per application. Only one APN is allowed per application. Applications must be filed by U.S. post with original signatures. For more information, Inyo County's Local Board of Equalization Rules can be found here.

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.

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 or any other form, please contact the State Board of Equalization, Assessment Services Unit at (916) 445-4982.