An inflated assessment shows up every year on the tax bill until you challenge it. You have a right to appeal. These 7 steps are the usual path from notice to hearing.

Step 1: Understand your assessment

Your bill is assessed value times the local tax rate. Read the assessment notice for errors before you file anything. Square footage, bedroom count, and other physical details should match the property as it actually exists.

Step 2: Research comparable properties

Find recent sales of similar properties nearby — same neighborhood, similar size, similar condition. Divide each sale price by square footage so you can compare on a per-foot basis. For example, if your property is assessed at $1.2M but three comparable sales show $850/sqft, $910/sqft, and $880/sqft against your 1,000 sqft unit, the market average is $880/sqft ($880,000) — well below the $1.2M assessment. That gap is your argument. Use Zillow, Realtor.com, or the county assessor's sales data, then verify against recorded sales.

Step 3: Prepare your evidence

Build a file that shows why the assessed value is high relative to the market. Sales comps, inspection reports on structural issues, and clear photos of the property all help. Thin files lose. Specific, dated evidence wins more often.

Step 4: File a formal appeal

In Los Angeles County, the regular filing window runs July 2 through November 30 (for 2026, Monday, November 30). If you miss it, you generally wait for next year's window to appeal your annual value. There are exceptions. A supplemental or escape assessment notice gives you 60 days from the notice. A base-year value set by a purchase or new construction can be appealed in the year it's enrolled or in any of the next three regular filing periods. File with the LA County Assessment Appeals Board (not the assessor's office) using their application form. Some counties close on September 15 instead. Confirm yours before you start.

Step 5: Attend the hearing

If you get a hearing, present the numbers calmly. Ask how the board arrived at its figure. Point to concrete discrepancies in the data or comps rather than arguing in general that the bill feels high.

Step 6: Await the decision

Boards often take weeks or months. A successful appeal lowers the assessment and cuts the tax going forward. Keep copies of everything you submitted and every notice you receive.

Step 7: Prop 8 decline-in-value and further action

Under Proposition 8, the assessor is required to temporarily reduce your assessed value when the fair market value falls below the Prop 13 factored base-year value. This is separate from a formal appeal — you can request an informal decline-in-value review from the assessor's office, which is faster but non-binding. An informal review doesn't extend the formal appeal deadline, so file by November 30 anyway if a review is still pending. If you lose at the Assessment Appeals Board, the next step is usually a claim for refund with the county, and then a refund lawsuit in superior court if the claim is denied. Preserve the full record of documents and communications at every step.

Tax codes that often come up

  • IRC Section 164: Property tax on your home is an itemized deduction subject to the SALT cap ($40,400 for 2026, less at high incomes). Property tax on a rental is a Schedule E expense and isn't limited by the cap.
  • IRS Schedule A (Form 1040): Allows property owners to deduct state and local taxes, including real estate taxes, if you itemize deductions.

Closing

Appeals take work. The investors who succeed usually treat it like underwriting: comps, photos, deadlines, and a clean packet. If the assessment is material to your cash flow and you want a second set of eyes on the file, LaviCPA can help you organize the numbers before you file.