Supplemental Assessment

If you believe that your property has not been properly valued, you have the right to an informal review and the right to a formal appeal of the supplemental assessment. If you question the value appearing on your assessment notice, you are encouraged to contact the Assessor's Office within 10 days from the receipt of your notice. If the assessor agrees that a change in value is proper, the assessment can be adjusted. If the assessment roll has been completed, he can aid you in applying to the local assessment appeals board in accordance with Revenue & Taxation Code §1607, which provides that the applicant for review need not attend the scheduled equalization hearing and testify to the property's value, if the applicant and the assessor agree as to the value, and sign a written stipulation to this effect. The board can either accept the stipulation, or reject it and reset the time of the hearing. Applications for adjustments in valuation not agreed upon with the assessor can be obtained from and must be completed in writing with the Clerk of the Board of Supervisors, 1450 Court Street Suite 308-B, Redding CA 96001-1680, Tel: (530) 225-5550.

Your application for reduced assessment must be filed no later than 60 days from the date of the mailing of your supplemental assessment notice.