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.
Certain filing time frames must be met as shown below:
- Regular Assessment: If you are appealing the value of your property as of January 1st of the current year, the filing period is from July 2nd through September 15th.
- Supplemental Assessment: If you are appealing the value based on a notice sent to you because your property had a change of ownership or new construction, you must file within sixty (60) days of the mailing of the notice or the postmark date of the notice or tax bill, whichever is later.
- Roll Change: If you are appealing when the Assessor has changed the value on a prior year’s roll, you must file within sixty (60) days of the mailing of the notice or the postmark date of the notice or tax bill, whichever is later.
- Escape Assessment: If you are appealing the value for property which the Assessor discovered was under-assessed or not assessed on a prior year’s roll, you must file within sixty (60) days of the mailing of the notice or the postmark date of the notice or tax bill, whichever is later.
- Calamity Reassessment: If you disagree with the value stated on a reassessment notice sent to you because your property was damaged due to a natural disaster or other calamity (e.g. earthquake, flood), you must file within six (6) months of the mailing of the reassessment notice, or the postmark date of the notice, whichever is later.
- Penalty Assessment: If you are appealing when the Assessor has assessed a penalty, such as for a late filing, you must file within sixty (60) days after the notice of penalty assessment.
View the State Board of Equalization's Assessment Appeals Manual for more information about appeal filing periods.
*NOTE: If the final filing date falls on a Saturday, Sunday, or a County holiday, an application that is mailed and postmarked on the next business day shall be deemed to have been filed timely.
Upon hearing all the evidence, the Board is required by law to determine the value of your property, which means that it can leave the value the same, decrease the value, or increase the value of your property. An Assessment Appeals Board is not bound by the value presented by you or the County Assessor.
Appeals boards, with proper evidence, can:
- Lower or raise a property's assessed value
- Remove a penalty assessment imposed by the Assessor
- Reverse a reassessment based on change in ownership or new construction
Appeals boards cannot:
- Reduce your property's assessed value simply because you are paying more taxes than your neighbor
- Remove penalties and interest for late payment or property taxes
- Reduce your taxes due to inability to pay
- Grant or deny exemptions
- Extend filing periods
- Change the decision of other appeals boards
- Rehear an issue already ruled upon
The Board's decision is final, and may only be appealed to Superior Court.
Consult the State Board of Equalization's Assessment Appeals Manual for more information, or watch this helpful video.
The State Board of Equalization provides a guide on assessment appeals, known as Publication 30 and titled, "Residential Property Assessment Appeals." Although the guide's title indicates that its focus is residential appeals, much of the same information applies to the filing of appeals on virtually any type of property. The guide is attached below.
The State Board has also produced a video designed to provide information to taxpayers regarding the appeals process. The video is titled, "Your Assessment Appeal," and was developed as a collaborative effort between the Board's Taxpayers' Rights Advocate Office and the County-Assessed Properties Division. The video is available on the State Board of Equalization's website and is divided into segments.
Finally, the State Board of Equalization has also made available a comprehensive list of frequently asked questions related to the property tax assessment appeals process.
Videos: Assessment Appeals
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.