If all or a portion of the improvements are removed from a property, the assessed value may be lowered. If you have removed any significant structures from your property but think the Assessor has not recognized their removal, contact the Assessor as soon as possible by mail, or call (916) 875-0700 (9am to 4pm), or fax (916) 875-0705.

If a property is damaged by a calamity, such as a fire or a storm, the assessed value can be lowered for the period during which the property is under repair. Once repairs are completed, the original, Proposition 13 base year value is reinstated. The damage must exceed $10,000 in value, and an application must be filed with the Assessor's Office within twelve months of the date the calamity occurred. Under no circumstance may a Calamity claim be accepted after that 12-month period has expired. Click here for a detailed overview of Property Tax Disaster Relief Programs.

An application must be filed with the Assessor and the appropriate form can be found in the FORMS section of this site, or you may request a form by calling (916) 875-0750 (9am to 4pm), or by fax at (916) 875-0705. (ref. R&T 69.3)

If for any reason the current market value of a property as of the January 1 lien date is lower than its Proposition 13 factored value, the assessed value can be temporarily reduced to reflect the decline on the subsequent assessment roll published July 1. This decline in value may be the result of changes in the real estate market, the neighborhood, or the property itself. The assessed value will be reduced only after a review by the Assessor's Office. If the assessed value is reduced, it will thereafter be reviewed annually, unless or until its’ factored Proposition 13 value is less than market value. Once the market value of a Proposition 8 property exceeds its Proposition 13 factored value, the Proposition 13 value is reinstated as the upper limit of assessed valuation.

While a property is being assessed under Proposition 8, its assessed value may be raised or lowered by any percentage to reflect its market value each January 1. That is, Proposition 8 assessments are not restricted by the Proposition 13, 2% maximum. However, in no case may a Proposition 8 property be assessed at a level greater than its Proposition 13 factored base year value.

For a more detailed discussion of Proposition 8 decline in value assessments, click here: Proposition 8 Declines in Value. For more information call the Assessor’s office at (916) 875-0700 between the hours 9am-4pm.