How do I appeal an escape assessment in California?
How do I appeal an escape assessment in California?
Appeal a California escape assessment by filing a BOE-305-AH within 60 days of the date you were notified of the escape assessment or received the tax bill, whichever serves as notice.
An escape assessment is a back-assessment the county adds when value that should have been on the roll was missed — for example, an unrecorded change in ownership, completed new construction that was never picked up, or a reappraisable event the assessor learns of late. It can reach back several years and arrive as a surprise tax bill.
The appeal clock is short. Under Cal. Rev. & Tax. Code §1605, an application to appeal an escape assessment must be filed with the clerk of the board within 60 days of the date you were notified — and receipt of a tax bill based on the escape assessment counts as that notice. The regular July–November §1603 period does not govern escape assessments.
What to do:
- File a BOE-305-AH within the 60-day window — diary the date from the notice or bill immediately.
- You can challenge both the value and the underlying event. Often the dispute is whether a reappraisable change in ownership or new construction actually occurred under Cal. Rev. & Tax. Code §60, not just the dollar amount.
- Burden of proof can favor you. Under Cal. Rev. & Tax. Code §1610.8, for an escape assessment where you supplied the assessor all required information — and the escape did not result from your failure to file required documents — the assessor carries the burden of proof.
- Pay or arrange the bill to avoid penalties while the appeal is pending.
The state BOE assessment appeals page covers the general filing mechanics; §1605 controls the escape-assessment deadline.