The Assessor prepares the 2016-17 assessment roll (value as of lien date January 1, 2016) during the fiscal year that begins July 1, 2015 thru June 30, 2016.
All property owners will be mailed a Value Notice in July 2016 that will show the assessed value for 2016-17. However, if you have not received a notice by July 30, 2016 or you receive a notice and feel the value is too high, you may contact the Assessor's Office and ask for an informal review. Pursuant to Revenue and Taxation Code Section 2611.6 (j)(1) "That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office."
You may contact the Assessor's Office for an informal review by:
Phone at (805) 654-2181
Fax at (805) 645-1305
Ventura County Assessor
800 S. Victoria Ave
Ventura, CA 93009-1270
Or by email
If you disagree with the value you may file a formal Assessment Appeal Application with the Clerk of the Assessment Appeals Board between July 2, 2016 and September 15, 2016. (see "Protect Your Rights")
If you disagree with the Assessor’s value determination, you have the right to file an Assessment Appeal Application with the Clerk of the Assessment Appeals Board between July 2 and September 15, 2016.
“If the market value of your property as of January 1, 2016 , was below the total assessed value as shown on your 2016-17 value notice and/or annual property tax bill, your property may qualify for a temporary assessed value reduction.”
Decline in value (R&T Sec. 51) was passed in 1978 and allows the Assessor to temporarily lower the assessed value of property. Under Decline in Value (R&T Sec. 51), the Assessor may review the market value as of January 1, and enroll for the following tax year the lesser of the:
Reductions in assessed value under Decline in Value (R&T Sec. 51) are temporary and are reviewed annually until the Factored-Base-Year value is again lower than market value and then the factored-base-year value is reinstated.
Unless there is a change in ownership or new construction, the assessed value can never increase above the base-year value, plus the appropriate annual cost of living increase not to exceed 2 percent per year, according to Proposition 13.
Proposition 13, passed in 1978, established the base-year value concept for property tax assessments. Under Proposition 13, assessments for the year 1975-76 serve as the original base year values. Thereafter, a new base-year value is established whenever a property is purchased, newly constructed or changes ownership. The base-year value is increased a maximum of 2 percent per year.
You have the right to file an appeal with the Assessment Appeals Board. The filing period is from July 2 through September 151, inclusive. Assessment appeal applications are available from the Clerk of the Assessment Appeals Board.
The Assessment Appeals Board is an independent body appointed by the Board of Supervisors to serve as the local Board of Equalization. The Assessment Appeals Board will determine the value of the property after hearing evidence from the applicant and a representative of the Assessor's Office.
A request for an informal value review is not the same as filing an assessment appeals application with the Clerk of the Assessment Appeals Board.
Regular Assessment Appeal: Filing dates are July 2 through September 15 of the current year.
Supplemental Assessment Appeal: Filing dates are within 60 days after the mailing date printed on the Notice of Supplemental Assessment or the postmark date on the envelope in which the notice was mailed, whichever is later.
Escape Assessments: Filing dates are within 60 days after the mailing date printed on the Notice of Enrollment of Escape Assessment or postmark date on the envelope in which the notice was mailed, whichever is later.
Other assessments made outside of the regular assessment period: Appeal filing dates are within 60 days after the mailing date printed on the assessment notice or postmark date on the envelope in which the notice was mailed, whichever is later.