El Dorado County Assessment Appeals - Applicant FAQ

Property owners (or authorized agents) who disagree with the assessed value set by the County Assessor and want to file a formal Assessment Appeal with the Assessment Appeals Board (AAB).

An assessment appeal is a formal, quasi‑judicial process to challenge the assessed value of your property. An independent appeals board hears evidence from you and the Assessor and then determines the value; it may decrease, increase, or leave the value unchanged. The decision is legally binding.

Yes. Many issues are resolved through an informal review with the Assessor (often called a “decline‑in‑value” inquiry for Proposition 8 cases). If you still disagree, you can file a formal appeal to preserve your rights.

• Regular (Annual) Assessment – value as of January 1 (lien date).
• Decline‑in‑Value (Prop 8) – when market value on January 1 is below your factored base‑year value; reductions are temporary and reviewed annually.
• Base‑Year Value – after change in ownership or new construction.
• Supplemental – issued after reassessment due to ownership change or new construction. You must include a copy of the supplemental bill.
• Escape/Roll Correction – corrections for missed or underassessed property. You must include a copy of the notice.

El Dorado County (Regular Assessments):

• Filing window opens July 2 and closes November 30 each year. (If the last day falls on a weekend/holiday, the next business.)

Supplemental / Escape / Roll Correction:

• File within 60 days of the date on the notice or tax bill.

Tip: Carefully observe all filing deadlines. Late applications cannot be processed.

Yes. El Dorado County requires a $40 non‑refundable processing fee per application/parcel (Board of Supervisors Resolution 206‑2024(PDF, 310KB)). Payment must be made by cash or check only.

1. Use the correct form: BOE‑305‑AH (Assessment Appeal Application) El Dorado County version (REV. 12 (05-12)(PDF, 1MB).
2. Submit to the Clerk of the AAB (El Dorado County Clerk of the Board) with fee. The County page provides the latest forms, local rules, and instructions.
3. Agent Authorization (if applicable): include BOE-305-AG(PDF, 841KB) when an agent (non‑attorney) files for you.
4. File by mail or in person, wet signature is required.

Yes. Filing an appeal does not suspend tax payment obligations. If you win a reduction, the County issues a proportionate refund.

• The Clerk will schedule a hearing and mail you at least 45 days’ notice.
• El Dorado County hearings are in‑person only (no virtual/hybrid). Plan accordingly.

Based on evidence, the AAB can decrease, increase, or not change your assessment. Its decision is final at the administrative level, further recourse is via superior court.

Generally, you (the applicant) must prove the assessment is incorrect by presenting credible evidence of your property’s value as of January 1 (or the relevant valuation date). Publication 30 explains burden‑of‑proof rules for different appeal types.

• Opinion of value: What would a willing buyer pay on January 1?
• Evidence (bring 7 copies):
  • Comparable sales (Preferably sales closing on or before the lien date. AAB looks to sales within ~90 days of January 1).
  • Appraisal or broker price opinion.
  • Photos and documentation of condition issues, repairs, or market factors.
• Exchange of information: California Rule 305.1 allows pre‑hearing information exchange (30+ days before hearing).
• Appearance: If you don’t appear, the appeal will be denied for lack of appearance.

If market value falls below your factored base‑year value on January 1, your assessment may be temporarily reduced. When the market recovers, the assessed value can rise more than 2% annually until it returns to the factored base‑year value (but cannot exceed it unless there’s a reassessment trigger).

Yes. Review the El Dorado County AAB Local Rules(PDF, 244KB), the Board of Supervisor’s Assessment Appeals page, and the State BOE’s Publication 30 for step‑by‑step guidance and examples.

• BOE‑305‑AH(PDF, 1MB) (Assessment Appeal Application) + instructions (REV. 12 (05‑24))
• BOE‑305‑AG(PDF, 841KB) (Agent Authorization, if you use an agent)
• El Dorado County Local Rules(PDF, 244KB) (Provides information specific to the appeals process in the El Dorado County)
• BOE Publication 30 (Residential Property Assessment Appeals)
• BOE Assessment Appeals FAQs (process overview)

• ✅ Confirm the deadline that applies to your assessment type.
• ✅ Gather evidence (comps, appraisal, photos, leases/income for commercial).
• ✅ Complete BOE‑305‑AH accurately (use the El Dorado County version).
• ✅ Include the bill you received from the Assessor for Supplementals, Escapes/Roll Change and Penalty Abatements.
• ✅ Include $40 fee (per parcel/application).
• ✅ Keep copies of everything you submit.

• El Dorado County – Assessment Appeals (Resources & Application): forms, local rules, fee, and in‑person hearing notice. County page
• State Board of Equalization – Assessment Appeals portal: rules, videos, Publication 30. BOE Assessment Appeals
• BOE Publication 30 (Residential Property Assessment Appeals): step‑by‑step guide, deadlines, evidence. PDF
• State FAQs – Assessment Appeals: what an appeal is, outcomes, how to file. FAQs
• Filing period overview July 2 to Nov 30 in El Dorado County.