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                    <h1>What is an Assessment Appeal in California?</h1>
                    <br><br>
                    <p>An <strong>assessment appeal</strong> is a formal process where a California property owner
                        disputes the <strong>assessed value</strong> of their property as determined by the county
                        assessor. This value determines your <strong>property taxes</strong>.</p>

                    <h2>Why File an Assessment Appeal?</h2>
                    <ul>
                        <li>The assessed value is <strong>higher than market value</strong>.</li>
                        <li>There are <strong>errors in the property description</strong> (e.g., incorrect square
                            footage or features).
                        </li>
                        <li>You were incorrectly assessed under <strong>Proposition 13, Proposition 8</strong>, or due
                            to <strong>new construction rules</strong>.
                        </li>
                    </ul>

                    <h2>Who Handles the Appeal?</h2>
                    <p>The appeal is reviewed by the county’s <strong>Assessment Appeals Board (AAB)</strong> or a
                        <strong>Hearing Officer</strong>, who are independent from the Assessor’s Office.</p>

                    <h2>When to File?</h2>
                    <ul>
                        <li>During the annual filing period, typically:
                            <ul>
                                <li><strong>July 2 to September 15</strong> in most counties</li>
                                <li><strong>July 2 to November 30</strong> in some counties (e.g., Los Angeles)</li>
                            </ul>
                        </li>
                        <li>Or within <strong>60 days</strong> of receiving a supplemental or escape assessment notice
                        </li>
                    </ul>

                    <h2>How to File?</h2>
                    <ol>
                        <li>Submit an application (<strong>Form BOE-305-AH</strong>) from the county website</li>
                        <li>Include a filing fee if required</li>
                        <li>Provide evidence (e.g., appraisals, comparable sales, photos)</li>
                    </ol>

                    <h2>What Happens Next?</h2>
                    <ul>
                        <li>You may be scheduled for a <strong>hearing</strong></li>
                        <li>Both you and the Assessor present your evidence</li>
                        <li>The board or officer makes a decision</li>
                        <li>If successful, your <strong>taxes may be reduced</strong> and you could receive a refund
                        </li>
                    </ul>

                    <p><em>Tip:</em> Check with your specific county for exact deadlines and forms.</p>
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