What is the BOE-305-AH form and how do I file a California assessment appeal?
What is the BOE-305-AH form and how do I file a California assessment appeal?
File form BOE-305-AH, Assessment Appeal Application, with the clerk of your county's Assessment Appeals Board between July 2 and the county's closing date (September 15 or November 30).
In California you appeal your assessed value by filing the BOE-305-AH, Assessment Appeal Application, with the clerk of the board in the county where the property is located — not with the assessor. The form is the universal application used in every county; counties may print their own version, but it follows the state BOE-305-AH template.
The application requires your parcel/assessment number, the value on the roll (the assessor's opinion), your opinion of value, and the facts supporting the reduction. You file it with the county clerk of the board, who schedules a hearing before the county Assessment Appeals Board (AAB) or, for qualifying properties, an assessment hearing officer.
Key filing rules:
- Window: July 2 through September 15 in counties where the assessor mails value notices to all owners by August 1, or July 2 through November 30 in counties that do not — see Cal. Rev. & Tax. Code §1603. Check your county's published filing period before the deadline.
- Pay your taxes anyway. A pending appeal does not excuse the tax bill; pay on time or you owe penalties and interest regardless of outcome.
- Designate a refund. Marking the application as a claim for refund preserves your refund timeline under Cal. Rev. & Tax. Code §5097.
The state's Publication 30, Residential Property Assessment Appeals, walks a homeowner through the entire process step by step. There is no statewide filing fee, though a small per-application fee exists in some counties.