Assessment Appeals

What To Do If You Disagree

If you disagree with the assessed value of:

  • Real property, you can discuss it with our real property appraisal staff at (209) 385-7631
  • Personal property, you can discuss it with our auditor-appraisal staff at (209) 385-7631

Application for Reduced Assessment

Whether or not you contact the Assessor's office first, you have the right to file an Application for Reduced Assessment. This leads to a hearing before the Assessment Appeals Board. The Appeals Board will then determine the value based on the evidence presented by both sides.

To request an Application for Reduced Assessment, call (209) 385-7366 or write the Assessment Appeals Board at:

2222 "M" Street
Merced, CA 95340

Applications can also be found online under the Board of Supervisors Department, Assessment Appeals Board, Application for Changed Assessment.

Deadlines

If you disagree with the value on the annual tax roll, you must file an application between July 2nd - November 30th.

If you disagree with the value of a supplemental assessment, you must file within 60 days of the date of mailing of the supplemental tax bill.