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 eight 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 Sept. 16, 2024, or Dec. 2, 2024, as detailed below per the California State Board of Equalization.
2024 assessment appeals deadlines By County

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
Related sections
The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.

