Applications for Changed Assessment

If you disagree with an assessment made by the assessor, you have the right to appeal the assessment to the Board of Equalization by filing an Application for Changed Assessment. A separate Application for Changed Assessment must be filed for each parcel.

Once the application has been filed and accepted by the clerk of the board, a hearing date will be set, at which time the applicant will be notified by mail at least 45 days in advance of the date of the hearing.

Filing Periods

Regular assessment appeal filing period: July 2 through September 15

Supplemental assessment appeal filing period: within 60 days of the notice of assessment date

Mailing a Completed Form

File Applications for Changed Assessment with: 

Clerk of the Board of Supervisors

100 Courthouse Square Rm 11

PO Drawer D, Downieville, CA 95936

Assessment Appeals Forms:

• Agent Authorization
• Application for Changed Assessment
• Property Tax Claim for Refund
• Withdrawal of Assessment Appeal

Useful Links and Resources:

• Sierra County Assessor's Office
• State Board of Equalization
• State Board of Equalization Residential Property - Informational Booklet
• State Board of Equalization Assessment Appeal - Preparing for your hearing - Informational Video
• Written Findings of Fact