SAN JOAQUIN ASSESSMENT APPEALS BOARD

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Assessment Appeal
Application

Assessment Appeal Form

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Board of Supervisors
Instructions for Changed Assessment Application

SAN JOAQUIN ASSESSMENT APPEALS BOARD

INFORMATION & INSTRUCTIONS FOR APPLICATION FOR CHANGED ASSESSMENT

Specific Application Instructions	The Board
The Application	The Hearing
General Information

Filing this application for reduced assessment does not relieve the applicant from the obligation to pay the taxes on the subject property on or before the applicable due date shown on the tax bill. If a reduction is granted, a proportionate refund of taxes paid will be made by the County.

The Assessment Appeals Board can increase as well as decrease an assessment. The decision of the Board upon this application is final; the Board may not reconsider or rehear any application. However, either the applicant or the Assessor may bring timely action in Superior Court for review of an adverse decision.

The Assessment Appeals Board can hear matters concerning an assessor’s allocation of exempt values. However, it cannot hear matters relating to a person’s or organization’s eligibility for a property tax exemption.

Appeals regarding the denial of the Welfare Exemption should be referred to the State Board of Equalization, Policy, Planning and Standards Division, MIC:64, PO Box 942879, Sacramento, CA 94279-0064. Appeals regarding the denial of any other type of exemption are under the jurisdiction of the County Assessor and/or the courts.

The following numbered instructions apply to the corresponding numbers on the application form. Please type or print in ink. You must use a separate application for each assessment, parcel number, or tax year.

Enter the name and mailing address of the applicant as shown on the assessment notice of the tax bill. If applicant is other than the assessee. (e.g. leased property or new owner), attach an explanation.
Provide the name and mailing address of the agent, if applicable.
If this application is for an assessment on secured property, enter Assessor’s Parcel Number from your assessment notice or from your tax bill. If the property is unsecured (e.g. an aircraft or boat), enter the account/tax bill number from your tax bill. Enter a brief description of the property location, such as street address, city and zip code, sufficient to identify the property and assessment being appealed. For a single-family residence, indicate if owner occupied.
A: Enter the figures shown on your assessment notice or tax bill for the year being appealed. If you are appealing a current year assessment, have not received an assessment notice and are unsure of the values to enter in this section, please contact the Assessor’s Office.

B. Enter your opinion of value for each of the applicable categories. FAILURE TO COMPLETE THIS COLUMN MAY RESULT IN THE REJECTION OF YOUR APPLICATION.

C. DO NOT ENTER ANY FIGURES IN THIS COLUMN.

Indicate the assessment roll year for which this appeal is being filed. Check the item that best describes the assessment that you are appealing and indicate the notice date if appropriate, Check only one item per application. Attach two copies of the supplemental notice or tax bill, if applicable.
Filing dates are – (1) Regular Assessment Roll: July 2 through September 15: (2) Supplemental Assessment Roll: Within 60 days after date of notice; (3) Roll Change/Escape Assessment - - Correction to the Roll or Other Roll Changes - - Within 60 days after date of notice. Roll Change - - Reassessment of Property Damaged by Misfortune or Calamity - -Within 14 days after date of notice.
Please mark the item(s) best describing your reason(s) for filing this application. If you prefer, you may attach two copies of a brief explanation. You are not required to provide evidence with this application.
However, if the assessed value of the property exceeds $100,000, the Assessor may initiate an "exchange of information" (Revenue and Taxation Code Section 1606). You may also request an "exchange of information" between yourself and the Assessor. Such a request must be filed more than 20 days before the commencement of the hearing on this application. The request must contain the basis of your opinion of value. Please include comparable sales, cost, and income data where appropriate to support the value.
A list of property transfers may be inspected at the Assessor’s Office for a fee of $10.00. The list contains transfers that have occurred within the county over the last two years. If you selected DECLINE IN VALUE, be advised that the application will only be effective for the ROLL YEAR stated in item 5. Subsequent years will normally require additional filings.
Written Findings of Fact are explanations of the Board’s decision and will be necessary if you intend to seek judicial review of an adverse Board decision. Findings must be requested in writing at any time prior to the commencement of the hearing. Requests for a tape recording may be made no later than 60 days after the final determination by the Board.

Findings of fact for owner-occupied single-family residential property is $50.00. For all other appeals, written findings of fact may be made available at a cost of $60.00 an hour for each hour of preparation time. Applicants requesting such findings will be notified as to the estimated cost of such findings within 15 days after the hearing. A $50.00 deposit will be required at the commencement of the hearing if findings of fact are requested. When findings are requested, the applicant may agree on the record or submit to the Board in writing, an extension of the two-year deadline for hearing and disposition.

Original signatures are required for each application. If not executed (signed) in California, your signature must be notarized.

THE APPLICATION

The Application Must be Complete in all Particulars to be Valid

The regulations concerning assessment appeals require that all questions must be fully answered and that the basis for that opinion must be presented or the application will be returned for proper completion. PLEASE FOLLOW THE INSTRUCTIONS CAREFULLY. The Clerk of the Assessment Appeals Board may be able to render certain general assistance, but cannot advise you as to the law. The final responsibility for filing an appropriate application for equalization rests with you. While not required, it is suggested that you discuss your appraised values with the Assessor’s Office BEFORE filing your appeal.

Do Not Separate the Application Pages.

Do not separate the application before or after completing it, as it must be filed in duplicate. Please print or type your answers so that they show clearly on all copies.

Attach Additional Sheets for Supplemental Information

If additional space is required to answer any questions or to furnish necessary information, attach additional sheets to the application and number each sheet.

When & Where do I Appeal?

Applications are to be filed with the Clerk of the Assessment Appeals Board on the 7^th Floor of the Courthouse, Room #701, 222 E. Weber Avenue, Stockton, Ca, 95202.

Assessments made outside of the regular assessment period must be filed within 60 days following notice of change of assessed value or if you purchased between March 1 & July 1 of the current year and did not receive the notice of change of assessed values per Section 619 of the Revenue and Taxation Code, you may file up to November 15.

What Happens after I File my Application?

After receiving your application, the Clerk of the Assessment Appeals Board sends copies to the Assessor’s Office so that office may review the valuation in light of your evidence. The Assessor does not review cases in the same order in which they are filed, nor in alphabetical order. The Assessor reviews the cases geographically so that there is a minimum of wasted time in collection of information for each neighborhood. You will be notified concerning your application as soon as possible but no later that 45 days before your hearing.

When Should I Present My Evidence?

You should present your supporting documentation as soon as possible, preferably, but not necessarily, with the application. The Assessor should be given time to review your evidence. If your evidence convinces the Assessor that a reduction in the value is warranted and you agree with the amount of reduction, it may not be necessary for you to appear at the hearing.

What is Meant By "Exchange of Information"?

You have the right to complete an exchange of information with the Assessor if you complete Exchange of Information Form #144 and furnish the Assessor the information requested therein. They, in turn, must furnish you with the information they are going to rely on at your hearing. If you have engaged in this exchange of information then, at your hearing, no further evidence can then be introduced by EITHER party without the OTHER party’s consent. Forms may be obtained from the Clerk of the Assessment Appeals Board.

If you engage in an exchange of information, it is advisable to submit your information with your application, but you can furnish additional information to the Assessor UP TO 20 DAYS BEFORE YOUR HEARING. If you submit your information, the Assessor is required to submit all the information they are going to rely on to you NO LATER THAN 10 DAYS BEFORE YOUR HEARING.

What is the Procedure for Withdrawing My Application?

After your application is filed, you may withdraw it by signing and filing with the Clerk of the Assessment Appeals Board a written request. A form is available for this purpose and may be obtained from the Clerk of the Assessment Appeals Board.

THE BOARD

What is the San Joaquin County Assessment Appeals Board and Its Duties?

Now that you have received an Application for Changed Assessment, it is advisable for you to read the form carefully. If you file the application, you may be scheduled to appear before the Assessment Appeals Board of San Joaquin County. The Assessor is required by law to appraise your property at its fair market value consistently with the law. You disagree with that value and have requested a change in your assessment for this year.

The law grants you a right to appeal this assessment before the Board. ITS FUNCTION IS TO FIND THE FAIR MARKET VALUE OF YOUR PROPERTY. The Board cannot change the tax rate on your property, nor can it reduce your assessment because you cannot afford to pay the taxes. It cannot reduce your assessment simply because the amount of your assessment has increased over the assessment of previous years or because the assessed value of neighboring properties is lower than your present assessment.

THE HEARING

How is the Hearing Conducted?

When it is time to hear your appeal, you will be called forward, put under oath and asked to state your name. Before you present your evidence, the Assessor will be asked to make his recommendation, if any.

At this point you will be asked to STATE YOUR ISSUES AND PRESENT YOUR FACTUAL EVIDENCE, unless you are protesting the value of an owner occupied single family residence. In that case, the Assessor will not be required to present evidence first. If you fail to present any evidence to support your opinion of value, the Assessor will not be required to present his evidence and your application will be denied. On the basis of all evidence presented, the Board will then make its determination of the fair market value of your property.

May I Have Witness(es) Testify in my Behalf?

Yes. You should have your witnesses testify to facts and opinions which relate to the value of the property. Where the applicant is a corporation, the corporation shall make an appearance by the presence of any duly authorized office and employee.

Will Written Evidence Be Accepted?

Yes. If you submit appraisals, realtors’ opinions, geographic studies, engineering reports or other data prepared by someone other than yourself in support of your opinion of value, this person should be present at the hearing.

What Evidence Is Inadmissible?

The following types of evidence are not legally permitted of reconsideration by the Board: (1) sales consummated more than 90 days after lien date; (2) evidence which does not relate to the questions properly before the Board; (3) evidence upon which responsible people are not accustomed to rely in the conduct of serious affairs; (4) findings and recommendations of the Chief of the State Board of Equalization Office of Appraisal Appeals or the order of the State Board of Equalization made in the respect to property pursuant to Section 1816.2 of the Revenue and Taxation Code; (5) assessed values of other properties believed to be comparable where evidence of the assessed valuation is derived from figures on the assessment roll, assessment notice, or tax bill.

Will the Board Consider the Assessed Values of Other Properties?

The Board will not accept evidence on ASSESSED values of other properties. Such assessed values do not necessarily establish the market value of your property. You should try to help the Board establish the market value of your property by presenting factual evidence.

What Factual Evidence Will the Board Consider?

The Board will consider recent purchase or listing of your property, recent sales of comparable properties, recent construction costs, rental/expense data on income property, and evidence of physical damage other than normal wear/tear. Listings, repair estimates and other documents should be submitted to support your opinion of value. Comparable sales consummated more than 90 days after lien date are not admissible as evidence.

How is Fair Market Value Determined?

There are different approaches to determine the fair market value of property. They are: (1) sales comparison approach, (2) income approach and (3) cost approach. The value indicators from these approaches are then reconciled and correlated into a final estimate of fair market value.

Comparable Sales: No two properties are ever the same. However, properties may have similar attributes which make them comparable. These include: similarity of neighborhood or location, quality of construction, age, square footage of building, lot size, zoning, etc. Comparable properties must have sold within a reasonable time before or after March 1 this year, which is the "lien date." To use any property in your neighborhood as a comparison, you should personally verify the sales price with either the buyer, seller, or broker who made the sale. Comparable sales do not include any sales consummated more than 90 days after the March 1 lien date.

Income Approach: Under this approach to value, you determine the amount an investor would pay for the entire unencumbered property. Fair market rental is the rent the property would bring if the space were available for rent on March 1 of this year and it is not necessarily the actual rent. The basic ingredients in this approach are scheduled gross income (as if 100% occupied), actual gross income, expenses and a method of capitalizing income into value. Mortgage payments, interest and depreciation are NOT deductible as expenses.

Construction Costs: Construction costs are sometimes used to determine the fair market value of a new building (or unique or special-use property which is not often sold). Helpful information concerning the property would be the cost of the land, construction, financing, architects’ fees and other necessary costs.

What if I Need a Continuance?

This Board may continue a hearing to a later date. If the hearing is continued, the Chairman or the Clerk shall inform the applicant and the Assessor of the time and place of such hearing; no further notice need be given. Any request for continuance made within ten (10) calendar days of the scheduled hearing date must be made in writing and show good cause for the continuance.

GENERAL INFORMATION

Will an Appraiser Make an Appointment to Look at my Property?

This will depend on the practice and policy of the Assessor’s Office and the evidence presented in your application. Unless you present facts showing that your property has suffered abnormal physical damage, the appraiser will assume it to be in average condition and they may not phone for an appointment for a physical review.

What do I do if my Application has not been Heard by December 10^th, the Deadline for the first tax installment?

To avoid a delinquent payment penalty, you should pay in full any installment which is due. The filing of an application DOES NOT extend the time for payment of taxes. Partial payments WILL NOT be accepted by the Tax Collector.

What happens if I have paid the First installment and then I receive a reduction?

The reduction will be applied to the second installment and you will receive an amended tax bill. If the reduction is larger than the second installment, the second installment will be canceled and you will receive a refund representing the balance of the reduction.

How Long must I wait for the refund and amended bill?

Since action must be taken by the offices of the Assessment Appeals Board, the Assessor, the Auditor-Controller, and the Tax Collector, you may expect a delay of six to eight weeks.

NOTE: For specific laws, rules and regulations, refer to the Local Rules of the San Joaquin County Assessment Appeals Board (which can be inspected at the County’s Law Library, 4^th floor Courthouse) and the California Revenue and Taxation Codes.

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