Assessment Appeals

What is an assessment appeal

If you disagree with an assessment made by the Assessor, you have the right to appeal that assessment to the Assessment Appeals Board by filing an Application for Changed Assessment. The filing of an Application for Changed Assessment, however, does not excuse you from paying taxes as they become due. To avoid penalties, you must pay your taxes on time. If you are successful in your appeal, an adjustment will be made or a refund will be processed.

What should I do first

We recommend that you first discuss your situation with a member of the Assessor’s staff (either an appraiser for real property or auditor-appraiser for personal property). Discussing the appraisal of your property with the Assessor’s staff will assist you in understanding the methods and the market data used in determining taxable value. These consultations may lead to a value resolution.

What if I disagree with my assessed value

After discussing your value with staff, you may still disagree with an assessment made by the Assessor and if it is during the open filing period between July 2nd - November 30th, you can file an “Application for Changed Assessment” (assessment appeal). An accepted application filed with the Clerk of the Assessment Appeals Board of Ventura County, allows you the right to hearing before either the Assessment Appeals Board or a Hearing Officer. The Assessment Appeals Board is an independent entity representing the Board of Supervisors and is not connected with, nor is it under the control of, the Assessor’s Office. The Hearing Officer is also appointed by the Board of Supervisors and may hear appeals on single-family residence, condominium, multiple family residence of four units or less, or property valued at or below $500,000 full taxable value. The Assessment Appeals Board/Hearing Officer will consider all evidence presented by the property owner and the Assessor’s Office at the hearing. The Board/Hearing Officer then determines the value of the property in question.

How do I proceed

Once an "Application for Changed Assessment" appeal has been filed and accepted with the Clerk of the Assessment Appeals Board, a hearing date will be set. Before the hearing takes place, you will need to gather data and evidence to support your opinion of value to present during the scheduled hearing. The Assessor's Office will also prepare evidence to present to the Board or Hearing Officer. Once all presentations are complete, the Appeals Board or Hearing Officer will make a determination of value. Sometimes, the Appeals Board may defer its decision to a later date so that it has time to review all the data and make a proper determination of value. If the decision is deferred, you will be notified of the decision by mail once it has been rendered.

For guidance on how to prepare for an appeal, you may contact the Clerk of the Assessment Appeals Board at (805) 654-2251. Additionally, an appeal guideline has been published by the State Board of Equalization. (although the pamphlet is entitled Residential Property Appeals, it is helpful for personal property appeals as well).