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Published July 15, 2026
File with the LA County Assessment Appeals Board between July 2 and November 30 with a 46 dollar fee, or within 60 days for a supplemental or escape assessment.
In Los Angeles County, you appeal your regular annual property tax assessment by filing an Assessment Appeals Application with the Los Angeles County Assessment Appeals Board between July 2 and November 30 of the year in question, along with a 46 dollar non-refundable filing fee. If you are instead disputing a supplemental or escape assessment, a separate notice tied to a change in ownership, new construction, or a correction, you generally have only 60 days from the mailing date printed on that notice (or its postmark date, whichever is later) to file, so check the notice date before assuming you have until November.
Owners often assume there is one property tax appeal deadline. There are really two, and they run on different triggers.
The regular filing period, July 2 through November 30, applies to the assessed value the County Assessor places on your property as of the January 1 lien date, reflected on your annual property tax bill. This is the window most owners use if they simply believe their property's assessed value is too high relative to market value, whether because of a market downturn, property damage, or a data error at the Assessor's office.
Supplemental and escape assessments are different animals. A supplemental assessment is issued after a change in ownership or completed new construction, adjusting the property's value between the annual lien dates. An escape assessment corrects a prior year's roll where property should have been assessed differently, such as unrecorded new construction discovered later. Because these notices can arrive at any point in the year, the law gives you a much shorter window, 60 days from the mailing date printed on the notice or tax bill, or its postmark date, whichever is later, to file an appeal challenging that specific assessment.
Appeals go to the Assessment Appeals Board, an independent body separate from the Assessor's office, established under California Revenue and Taxation Code provisions governing local equalization. You file the standard Assessment Appeal Application (Form BOE-305-AH) with the Clerk of the Assessment Appeals Board, along with the filing fee. As of October 1, 2021, Los Angeles County charges 46 dollars per application under an amendment to County Code Title 2, and that fee is due at the time you submit your application. If paying it would create a genuine financial hardship, the county allows you to request a fee waiver using a separate form.
Once filed, your case gets a hearing date, and you carry the burden of proving your opinion of value with evidence, comparable sales, an independent appraisal, income and expense data for rental property, or documentation of physical problems the Assessor did not account for. The Assessor's staff can also review your case informally before the hearing, and many disputes settle at that stage without ever reaching the Board.
California law treats these filing windows strictly. If you miss the November 30 cutoff for a regular assessment or the 60 day window for a supplemental or escape notice, the Board generally has no authority to hear your appeal for that assessment year, regardless of how strong your case is. Your only paths at that point are waiting for the next annual cycle or, in narrow circumstances involving clerical error, requesting a correction directly from the Assessor rather than the Appeals Board.
For an income producing rental, an assessment appeal often turns on income and expense evidence more than comparable sales, since assessors and appraisers weigh actual rents, vacancy, and operating costs heavily for multifamily and other income property. Keeping clean, current financials on hand, current rent roll, actual operating expenses, recent capital repairs, makes a real difference if you ever need to build a case quickly within a 60 day window.
Mark both dates on your calendar every year: November 30 for a routine assessment dispute, and 60 days from any supplemental or escape notice you receive after a purchase, refinance triggering reassessment, or completed permit work. Missing either one closes the door for that assessment cycle.
If you would rather not track these windows across a portfolio of properties, that is one of the things we keep on our own calendar for the owners we manage.
This is general information, not legal or tax advice. Confirm with a licensed professional before you act.
Last verified: July 2026.
Topics: taxes, property tax appeal, Los Angeles County, assessment appeals board
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Schofield Properties is a family run property management company at 323 Richmond St, El Segundo, CA 90245. We have managed the South Bay since 1972 and personally oversee about 186 doors today. Book a call to talk about your property.
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