If you own property in Alameda County, you should have received your 2023 property tax assessment notice by now. If you have questions or don’t believe the assessment was fair, you may contact the Assessor’s office.
“While I’d love for everyone to agree with their assessed values, unfortunately that’s not always the case,” Alameda County Assessor Phong La stated. Below are some commonly asked questions. If you have more specific questions than those listed below, email the Assessors Office or call 510-272- 3783 during business hours, Monday through Friday 9 a.m. to 4:30 p.m.
What can I do if I disagree with the assessed value of my property?
A proper assessment is important for many reasons. If you disagree with the assessed value of your new property and believe the assessed value is greater than the market value on January 1, and have information you’d like us to consider, you may file an Informal Request for Reassessment with our office and a certified appraiser will review the data. For additional information check the Assessors Office Decline in Market Value web page or call 510-272-3787.
If you still disagree with the assessed value of your new property and believe it should be lower, you can formally appeal the assessment to the Assessment Appeals Board (AAB). Any person having a direct economic interest in the payment of the property taxes is considered a “person affected” and may submit an application, as may an authorized agent or licensed attorney.
How do I file for an assessment appeal?
All appeal applications, form BOE-305-AH, must be filed with the Clerk of the Board, located at 1221 Oak Street, on the fifth floor, in Oakland. These forms are available at the County Clerk’s Assessment Appeals web page, or by calling 510-272-6352.
Applications for Changed Assessment require the following information:
- Name and mailing address of the applicant.
- Name and mailing address of the applicant’s agent.
- A description of the property which is the subject of the application.
- The applicant’s opinion of the value of the property on the valuation date of the assessment year in issue.
- The roll value on which the assessment of the property was based.
- The facts relied upon to support the applicant’s claim that the board should order a change in the assessed value or classification of the property.
- Signatures.
Appeals of regular assessments must be filed by September 15. Appeals of Supplemental or Escape Assessments must be filed within 60 days of the date of “Notice of Supplemental Assessment,” or “Notice of Enrollment of Escape Assessment,” or the postmark date for that notice, whichever is later.
What happens after I file for an assessment appeal?
Once a timely appeal application is filed, the Clerk of the Board will schedule hearings in accordance with legal requirements. Pursuant to the Revenue and Taxation Code Section 1604, there is a two-year limitation period for appeal hearings. Applicants will be notified of the hearing date at least 45 days before the hearing. The applicant and/or the Assessor’s Office have the right to one postponement; however, the request must be made no later than 21 days before the hearing is scheduled.
The Assessment Appeals Board (AAB) will review all evidence presented by the property owner and the Assessor’s Office at a formal hearing. The AAB acts in a quasi-judicial capacity and renders its decision only on the basis of proper evidence presented at the hearing. At the hearing, the board will determine the full value and, where appealed, the base year value of the property that is the subject of the hearing, as well as the allocation of value to property that is the subject of the hearing. Additionally, the board will determine the classification of the property that is the subject of the hearing.
How do I prepare for my AAB hearing?
For specific guidance on the assessment appeals process, how to prepare for your hearing, and the actual hearing procedures, view the Board of Equalization’s video guide (also available on YouTube). The AAB Instruction Booklet also is available online in English, Spanish, and Chinese.
The board will only consider admissible and relevant evidence during the hearing. You are responsible for preparing any supporting documents regarding your valuation, including market comparables, appraisals, or opinions of value. The kind of evidence at the hearing will vary depending on whether the property is business personal property or residential property. Written materials must be submitted at the hearing to be considered by the board.
For additional information and answers to frequently asked questions regarding assessment appeals, please check the Board of Equalization website.
DISCLAIMER: This information is intended to communicate general information. This information is not legal advice or a substitute for obtaining legal advice from an attorney or CPA. Individuals who have specific questions about their property should seek their own counsel.
