«MAILING ADDRESS OF APPLICANT (STREET ADDRESS OR P. O. BOX) CITY STATE ZIP CODE DAYTIME TELEPHONE ALTERNATE TELEPHONE FAX TELEPHONE ( ) ( ) ( ) 2. ...»
BOE-305-AH (P1) REV. 08 (01-15)
ASSESSMENT APPEAL APPLICATION $30 Non-Refundable Processing fee to be paid at time of filing.
(Checks or Money order ONLY. Payable to County of Sonoma)
This form contains all of the requests for information
that are required for filing an application for changed
assessment. Failure to complete this application may Please print, sign and submit this form
result in rejection of the application and/or denial of the to: Assessment Appeals Board appeal. Applicants should be prepared to submit additional County of Sonoma information if requested by the assessor or at the time of 575 Adminstration Drive, Room 100A the hearing. Failure to provide information at the hearing Santa Rosa, CA 95403-2815 the appeals board considers necessary may result in the (707) 565-2241 continuance of the hearing or denial of the appeal. Do not APPLICATION NUMBER: Clerk Use Only attach hearing evidence to this application.
1. APPLICANT INFORMATION - PLEASE PRINT
NAME OF APPLICANT (LAST, FIRST, MIDDLE INITIAL), BUSINESS, OR TRUST NAME
MAILING ADDRESS OF APPLICANT (STREET ADDRESS OR P. O. BOX)
CITY STATE ZIP CODE DAYTIME TELEPHONE ALTERNATE TELEPHONE FAX TELEPHONE( ) ( ) ( )
2. CONTACT INFORMATION - AGENT, ATTORNEY, OR RELATIVE OF APPLICANT if applicable - (REPRESENTATION IS OPTIONAL)
NAME OF AGENT, ATTORNEY, OR RELATIVE (LAST, FIRST, MIDDLE INITIAL) EMAIL ADDRESS
CONTACT PERSON IF OTHER THAN ABOVE (LAST, FIRST, MIDDLE INTITAL)
MAILING ADDRESS (STREET ADDRESS OR P. O. BOX)
CITY STATE ZIP CODE DAYTIME TELEPHONE ALTERNATE TELEPHONE FAX TELEPHONE( ) ( ) ( )
AUTHORIZATION OF AGENT AUTHORIZATION ATTACHEDThe following information must be completed (or attached to this application - see instructions) unless the agent is a licensed California attorney as indicated in the Certification section, or a spouse, child, parent, registered domestic partner, or the person affected. If the applicant is a business entity, the agent’s authorization must be signed by an officer or authorized employee of the business.
The person named in Section 2 above is hereby authorized to act as my agent in this application, and may inspect assessor’s records, enter in stipulation agreements, and otherwise settle issues relating to this application.
SIGNATURE OF APPLICANT, OFFICER, OR AUTHORIZED EMPLOYEE TITLE DATEt
3. PROPERTY IDENTIFICATION INFORMATIONYes No Is this property a single-family dwelling that is occupied as the principal place of residence by the owner?
P Check only one. See instructions for filing periods
5. TYPE OF ASSESSMENT BEING APPEALED
REGULAR ASSESSMENT – VALUE AS OF JANUARY 1 OF THE CURRENT YEAR
SUPPLEMENTAL ASSESSMENT*DATE OF NOTICE: ______________ **ROLL YEAR: ______________
ROLL CHANGE ESCAPE ASSESSMENT CALAMITY REASSESSMENT PENALTY ASSESSMENT*DATE OF NOTICE: ______________ **ROLL YEAR: ______________
*Must attach copy of notice or bill, where applicable **Each roll year requires a separate application
6. REASON FOR FILING APPEAL (FACTS) See instructions before completing this section.
If you are uncertain of which item to check, please check "I. OTHER" and provide a brief explanation of your reasons for filing this application.
The reasons that I rely upon to support requested changes in value are as follows:
A. DECLINE IN VALUEThe assessor’s roll value exceeds the market value as of January 1 of the current year.
B. CHANGE IN OWNERSHIP
1. No change in ownership occurred on the date of ________________.
2. Base year value for the change in ownership established on the date of __________________ is incorrect.
C. NEW CONSTRUCTION
1. No new construction occurred on the date of ________________.
2. Base year value for the completed new construction established on the date of __________________ is incorrect.
3. Value of construction in progress on January 1 is incorrect.
D. CALAMITY REASSESSMENTAssessor’s reduced value is incorrect for property damaged by misfortune or calamity.
E. BUSINESS PERSONAL PROPERTY/FIXTURES. Assessor’s value of personal property and/or fixtures exceeds market value.
1. All personal property/fixtures.
2. Only a portion of the personal property/fixtures. Attach description of those items.
F. PENALTY ASSESSMENT
1. Classification of property is incorrect.
2. Allocation of value of property is incorrect (e.g., between land and improvements).
H. APPEAL AFTER AN AUDIT. Must include description of each property, issues being appealed, and your opinion of value.
1. Amount of escape assessment is incorrect.
2. Assessment of other property of the assessee at the location is incorrect.
I. OTHER Explanation (attach sheet if necessary)
7. WRITTEN FINDINGS OF FACTS See instructions. ($225 per hour with a deposit of $225 required on the day of hearing) Are requested. Are not requested.
8. THIS APPLICATION IS DESIGNATED AS A CLAIM FOR REFUND See instructions.
The State Board of Equalization has prepared a pamphlet to assist you in completing this application. You may download a copy of Publication 30, Residential Property Assessment Appeals, at www.boe.ca.gov/proptaxes/asmappeal.htm or contact the clerk of your local board for a copy.
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. The appeals board has two years from the date an application is filed to hear and render a decision. If a reduction is granted, a proportionate refund of taxes paid will be made by the county.
Based on the evidence submitted at the hearing, the appeals board can increase, decrease, or not change an assessment. The decision of the appeals board upon this application is final; the appeals 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 action.
An application may be amended until 5:00 p.m. on the last day upon which the application might have been timely filed. After the filing period, an invalid or incomplete application may be corrected at the request of the clerk or amendments may be made at the discretion of the board. Contact the clerk for information regarding correcting or amending an application.
The 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 exemptions are under the jurisdiction of the assessor and/ or the courts.
The following instructions apply to the corresponding sections on the application form. Please type or print in ink all information on the application form.
SECTION 1. APPLICANT INFORMATIONEnter the name and mailing address of the applicant as shown on the tax bill or notice. If the applicant is other than the assessee (e.g., lessee, trustee, party affected), attach an explanation. NOTE: An agent’s address may not be substituted for that of the applicant.
SECTION 2. CONTACT INFORMATION - AGENT, ATTORNEY, OR RELATIVE OF APPLICANTProvide the contact information for an agent, attorney, or relative if filing on behalf of the applicant. You are not required to have professional representation. If you have an agent to assist you, the applicant must complete the Agent Authorization portion of this form or attach an authorization which includes the information indicated below.
AUTHORIZATION OF AGENTIf the agent is not a California-licensed attorney or one of the relatives indicated in the certification section, you must complete this section, or
an agent’s authorization may be attached to this application. An attached authorization must contain all of the following information:
• The date the authorization is executed.
• A statement that the agent is authorized to sign and file applications in the calendar year of the application.
• The specific parcel(s) or assessment(s) covered by the authorization, or a statement that the agent is authorized to represent the applicant on all parcels and assessments located within the county that the application is being filed.
• The name, address, and telephone number of the agent.
• The applicant’s signature and title.
• A statement that the agent will provide the applicant with a copy of the application.
SECTION 3. PROPERTY IDENTIFICATION INFORMATIONEnter the appropriate number from your assessment notice or from your tax bill. If the property is personal property (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.
SECTION 4. VALUE COLUMN A.
Enter the amounts shown on your assessment notice or tax bill for the year being appealed. Personal Property includes all water craft (boats, vessels, jet-skis), airplanes, and business personal property. If you are appealing a current year assessment (base year or decline in value) and have not received an assessment notice, or are unsure of the values to enter in this section, please contact the assessor’s office. If you are appealing a calamity reassessment, penalty assessment, or an assessment related to a change in ownership, new construction, roll change, or escape assessment, refer to the assessment notice you received.
Enter your opinion of value for each of the applicable categories. If you do not state an opinion of value, it will result in the COLUMN B.
rejection of your application.
This column is for use by the appeals board. Do not enter anything in this column.
SECTION 5. TYPE OF ASSESSMENT BEING APPEALEDCheck only one item per application. Check the item that best describes the assessment you are appealing.
Regular Assessment filing dates are: (1) July 2 through September 15 for all property located in the county provided the county assessor sent a notice of assessed value by August 1 to all assessees with real property on the local roll; or (2) July 2 through November 30 for all property located in the county if the county assessor did not send notices of assessed values. Filing deadlines may be viewed at www.boe.ca.gov/proptaxes/pdf/filingperiods.pdf.
BOE-305-AH (P4) REV. 08 (01-15)
Check the Regular Assessment box for:
• Decline in value appeals (value as of January 1 of current year).
• Change in ownership and new construction appeals when the 60 day filing period for a supplemental assessment appeal has been missed, provided the following January 1 after change of ownership or new construction has passed.
Supplemental Assessment filing dates are within 60 days after the mailing date printed on the supplemental notice or supplemental tax bill, or
the postmark date of the notice or tax bill, whichever is later. Check the Supplemental Assessment box for:
Change in ownership and new construction appeals filed within 60 days of the mailing date printed on the supplemental assessment notice • or supplemental tax bill, or the postmark date of the notice or tax bill, whichever is later.