Common Assessment Types and Filing Deadlines
Regular Assessment
- A regular assessment occurs annually and is reflected as the Assessor’s valuation of property on the tax bill.
- File this type of appeal if you believe the value of your property as of January 1 of the current year is less than the assessed value on the tax bill.
Filing Period: July 2nd through November 30th of the current year.
Supplemental Assessment
- A supplemental assessment occurs when property is reassessed due to change in ownership (such as purchase of a new home) or new construction (such as adding a bedroom).
- File this type of appeal if you believe the supplemental assessment was initiated in error and/or the assessed value is inaccurate.
Filing Deadline: Within 60 days of mailing date or postmark date on the Notice of Supplemental Assessment, whichever is later
If you missed the opportunity to appeal your supplemental assessment, you can still file an appeal at the time our property becomes a part of the regular assessment roll between July 2 and November 30 in the year your property is first placed on the regular assessment roll, or within the following three years. However, you may appeal only the new assessed value that appears on the regular roll (the new "base year value") because the supplemental assessment will have become final.
Escape Assessment
- An escape assessment occurs when events taking place in prior years (such as new construction) were not discovered in a timely manner by the Assessor. Upon discovery, the Assessor reassesses the property and issues a Notice of Enrollment of Escape Assessment.
- File this type of appeal if you believe the escape assessment was initiated in error and/or the assessed value is inaccurate. '
- One application is required for each year
Filing Deadline: Within 60 days of mailing date or postmark date on the Notice of Enrollment of Escape Assessment, whichever is later