2024 Real Estate Tax Assessment Appeal Deadlines in California

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This article was updated October 10, 2024.

California property owners have limited time to review their assessments and determine whether challenging their values might lead to assessment reductions.

Background on California Propositions

California’s Proposition 13 requires county assessors to reassess real property due to a change in ownership, newly completed construction, or property renovation.

California’s Proposition 8 allows taxpayers to appeal overstated county assessed values which have declined due to market conditions. Many property classifications, such as office buildings, hotels, and retail, have seen dramatic declines in value in recent years.

Key Dates for 2024 Assessment Appeals

As a property owner or manager, it’s crucial to be aware of your county assessment appeals deadline. The assessment appeal deadline is either September 16, 2024, or December 2, 2024, as detailed below per the California State Board of Equalization.

2024 Assessment Appeals Deadlines by County

2024 Assessment Appeals Deadlines by County table

Perform Annual Property Tax Reviews

A thorough assessment review and property tax valuation analysis can help determine the fairness or accuracy of the assessment and identify tax reduction opportunities. Advisors in the field of real property taxation know what information is required to conduct a thorough assessment review. Professionals also routinely engage with local county agencies and are accustomed to the county’s appeals process and administrative procedures.

Property Tax Considerations

Taxpayers could benefit from seeking support from property tax professionals include:

  • Note declines in property value caused by reduced rents, occupancy, or use
  • Assess newly constructed property for overvaluations and errors
  • Analyze recent or pending assessments from property acquisitions

We’re Here to Help

If you own or manage commercial, industrial, or multifamily property in California and are searching for property tax guidance, please contact your Moss Adams professional.

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