Frequently Asked Questions
An Application for Changed Assessment is a form that you can submit to the Assessment Appeals Board to challenge the assessed value placed on your property by the Assessor.
Applications for Changed Assessment forms are available at the Assessment Appeals office at 1010 10th Street, Suite 6700, online or if you wish to receive an application by mail, you may call our office at (209) 525-6414 and request an application.
Yes, there is a $30.00 processing fee for each application filed. Receipts will be issued for cash payment only. For check and money order payment, your cancelled check and money order receipt will serve as your receipt.
MAKE CHECK OR MONEY ORDER PAYABLE TO: County of Stanislaus.
Applicant will be charged an additional fee by the County should their check be returned unpaid by the bank. Applications will not be processed until all returned check fees are paid. Applications submitted without the $30.00 fee will be returned unprocessed.
Fees are non-refundable, but may be waived where the application would qualify for a waiver of court fees and costs pursuant to Government Code Section 68511.3.
Applications for Regular Assessments must be filed with the Clerk between July 2nd and November 30th each year.
Applications for Supplemental or Escape Assessments must be filed no later than 60 days after the postmark or the mailing date printed on the tax bill, whichever is later.
Yes. You are responsible for paying your property tax bill to the Treasurer-Tax Collector while awaiting the outcome of your appeal. The assessment of your property is deemed correct until such time as the Board changes it.
You will receive an acknowledgment letter giving you the Application Number of your appeal. This letter states that you will receive a notice of hearing not less than 45 days prior to the date of your hearing. Most appeals are scheduled within six to eighteen months from the date the application was filed. However, Revenue and Taxation Code Section 1604 allows up to two years for an Application to be resolved.
If you and the Assessor have been unable to resolve the issues prior to the scheduled hearing date, you and a representative from the Assessor’s Office will be given the opportunity to present factual evidence to substantiate your opinions of value. Hearings are open to the public.
Unless you have reached an agreement with the Assessor’s Office prior to the hearing, attendance is mandatory. You must personally appear at the hearing unless you have authorized, in writing, someone to appear on your behalf. Any person who wishes to represent you at the hearing, must provide a letter of authorization to the Clerk prior to the commencement of the hearing. The only exceptions to this requirement are spouses, children and/or your attorney. When you are called to begin your hearing you will be sworn by the Clerk and asked to present your case. The length of the hearing will depend on the amount of evidence presented by you and the Assessor.
The best evidence for a residential appeal is three "comparable" property sales referred to as "comps." You will need to bring six copies of your "comps" with you to the hearing. To support your opinion of value, comparable sales must be as near in time as possible to the date of valuation of your property. In addition, by California law, the Assessment Appeals Boards cannot consider a sale if it occurred more than 90 days after the date of valuation. For example, for tax year 2006, the date of valuation (lien date) is January 1, 2006. Evidence of comparable sales after March 31st will not qualify as evidence to support your appeal.
Presenting evidence of comparable sales outside of the valuation period cannot be used because of the "90-day rule." This is one of the most common mistakes leading to unsuccessful appeals. Note: the "90-day rule" does not apply to sales of the property subject to the appeal.
If you choose not to attend your hearing, your appeal will be denied due to lack of appearance and no value change will occur.
Each party is allowed one postponement as a matter of right, if requested at least 21 days prior to the hearing date. (Further restrictions apply if the application is within 120 days of the expiration of the two-year limitation period.) If you need to reschedule your hearing you must submit a request for postponement at least 21 days prior to the hearing date by writing a letter to the Clerk of the Assessment Appeals Board or contacting the Clerk at (209) 525-6414.
If you are no longer interested in appealing your assessment, you may withdraw your appeal. You may a write a letter stating your intent to withdraw your appeal and reference the Application Number and mail it to the Assessment Appeals Board office or request a withdrawal form be mailed to you by calling (209) 525-6414.
The Board may announce the decision to you at the conclusion of your hearing or take the matter under submission. If the matter is taken under submission, the Clerk will notify you of the decision in writing. The Assessment Appeals Board’s decision is final and may only be appealed to Superior Court.
If you receive a reduction on your assessment the hearing decision will be sent to the Auditor-Controller for issuance of a refund check. The usual time required to process a refund is between four to six weeks.
It may be possible to resolve your appeal with the Assessor (209) 525-6461 without a hearing. If you and the Assessor’s Office are able to reach a value agreement, you will be mailed a Stipulation form, indicating the agreed upon value, for you to sign and return. If a stipulation to value isn’t reached you should plan to attend your hearing.