Each County Assessor mails to each property owner a written notice of the value of his property in the month of December.
Filing an Appeal
If you believe the valuation is incorrect, you may appeal to your local County Board of Equalization. The appeal must be filed no later than January 15. The County Assessor can provide you with the procedure to be followed.
Any taxpayer who appealed to the County Board of Equalization and does not agree with the determination, may file an appeal with the State Board of Equalization. The appeal must be filed not later than March 10th of each year. Contact the Department of Taxation for the procedure to be followed.