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1 <br />BOE-67-A (BACK) (6-01) <br />YOUR RIGHT TO APPEAL <br />You have the right to a formal appeal of the assessmentwhich involves (1) the filing of a valid <br />application; (2) a hearing before an appeals board, and (3) a decision. AnApplication for Changed <br />Assessment form is available from, and should be filed with, the Clerk of the Board. You may contact <br />the Clerk's Office at (510) 272-6352. <br />FILING DEADLINES <br />[For counties in which the Board of Supervisors has not adopted the provisions of section 1605(c)] <br />In general, a formal appeal may be filed within 60 days after the date of this notice (printed above) or <br />the postmark date for the notice, whichever is later. <br />An application is cunsidered timely filed if (1) it is sent by U.S. mail, properly addressedwith postage <br />prepaid, postmarked no later than the filing deadline; OR (2) the appeals board is satisfied that the <br />mailing occurred by the filing deadline. If the filing deadline falls on a Saturday, Sunday, or a legal <br />holiday, an application that is mailed and postmarked on the next business day shall be considered <br />timely filed. <br />In any case, an application may be filed within 12 months following the month in which this notice is <br />received if you and the Assessoragree that there is an error in assessment resulting from the <br />Assessor's judgement in determining the value of the property AND a written stipulation is filed with <br />the assessment appeals board. <br />ADDITIONAL APPEAL RIGHTS <br />Under article XIII A of the California Constitution, the new base year value established a ceiling on <br />the property's taxable value for subsequent assessment years; once the new base year value is <br />determined, for each subsequent assessmentyear the Assessorwill enroll the lower of (1) the <br />property's new base year value, adjusted annually for inflation by no more than two percent, or <br />(2) the property's current market value, taking into account declines in value due to damage, depre- <br />ciation, obsolescence, changes in market conditions, or other factors. <br />If no timely application is filed for the supplemental assessment, the new base year value may still be <br />appealed. Specifically, an appeal of the new base year value may be filed between July 2 and <br />September 15 for the current assessment year or in any of the three following assessment years. <br />Any reduction made as the result of such an appual wiii, huwever, apply oniy to the assessmentyear <br />for which the appeal is filed and assessmentyears thereafter; neither the supplemental assessment <br />nor the values for assessmentyears prior to the year for which the appeal was initially filed would be <br />reduced. <br />Exclusions <br />Certain sales/transfers of property between parents and children and certain sales/transfer between <br />grandparents and grandchildren may qualify from reassessment thereby maintaining your lower property <br />tax liability. Please contact our office at (510) 272-3800 for further information. <br />Exemptions <br />If this supplemental was issued as the result of a change in ownership it will be necessary to apply for the <br />Homeowner's Exemption for the next regular roll. For questions regarding the Homeowner's Exemption <br />please call (510) 272-3770. <br />For any questions regarding any other type of exemption (welfare, church, etc.) please call (510) 272-6587. <br />