How Can I Lower or Appeal My Property Taxes?

by Andrea Pazmino-Pace

A 2026 Guide for Los Angeles County Homeowners

By Andrea Pazmino-Pace, REALTOR®
HomeSmart Realty Group | (626) 590-1289 | AskAndreaHomes.com
Updated August 2026

Quick Answer

You may be able to lower your property taxes if your home’s current market value is lower than the assessed value shown on your property tax bill, the county made an assessment error, or you qualify for a property tax exemption or reassessment exclusion.

In Los Angeles County, homeowners can first request a free Decline-in-Value Review from the County Assessor. If the issue is not resolved, the homeowner can file a formal appeal with the Los Angeles County Assessment Appeals Board.

For a regular property assessment, the Los Angeles County appeal filing period is generally July 2 through November 30. Different deadlines apply to supplemental, escape, corrected, and adjusted assessments.

Can You Really Lower Your Property Taxes in California?

Yes, but only under specific circumstances.

You generally cannot lower your taxes simply because:

Your tax bill increased
Your neighbor pays less
You cannot afford the payment
You disagree with how the county uses property-tax revenue
Another homeowner purchased a similar house many years earlier and pays less

California property taxes are affected by Proposition 13. A homeowner who bought a property many years ago may have a much lower assessed value than someone who recently purchased a similar home.

However, you could qualify for a reduction if the county’s assessed value is higher than the property’s fair market value or if the assessment contains an error.

What Is the Difference Between Market Value and Assessed Value?

Understanding these two values is the first step.

Market value is the estimated amount a buyer would pay for the property under normal market conditions.

Assessed value is the value the County Assessor uses to calculate property taxes.

Under Proposition 13, a property’s base-year value is generally established when the property changes ownership or when new construction is completed. The assessed value can then increase annually by the lower of the California inflation factor or 2%, unless another reassessment event occurs.

A lower property-tax assessment may be available when the property’s market value falls below its adjusted base-year value.

What Is a Proposition 8 Decline-in-Value Reduction?

Proposition 8 allows a temporary reduction when a California property’s market value falls below its factored base-year value as of January 1.

This may happen because of:

A decline in the local housing market
Significant property damage
Deferred maintenance
Changes affecting the neighborhood
External noise or access problems
Environmental conditions
Other factors that reduce market value

The reduction is temporary. The Assessor reviews the property annually and may increase its assessed value as the market recovers.

A property receiving a Proposition 8 reduction can increase by more than 2% in a later year. However, without new construction or a change in ownership, its assessed value cannot exceed its Proposition 13 factored base-year value.

Who May Benefit From a Property-Tax Appeal?

A review may be worth considering if:

You purchased the property shortly before home values declined
Your assessed value is higher than the home’s January 1 market value
The Assessor used incorrect property information
Your tax record shows more bedrooms, bathrooms, or square footage than the property has
The county assessed construction that was never completed
The property has serious condition problems
The property suffered substantial damage
The county incorrectly determined that a change in ownership occurred
A reassessment exclusion was not applied correctly
Your supplemental assessment appears higher than the property’s purchase-date value

The important question is not whether your tax bill feels too high. The question is whether the county’s assessment is legally or factually incorrect.

Step 1: Review Your Property-Tax Bill

Locate the assessed value on your property-tax bill and confirm:

The property address
The Assessor’s Identification Number, or AIN
Land value
Improvement value
Total assessed value
Exemptions
Tax rate
Special assessments
Supplemental assessments

Remember that a property-tax appeal normally challenges the assessed value, not voter-approved bonds, parcel taxes, direct assessments, or the general tax rate.

Step 2: Check the Assessor’s Property Information

Review the Los Angeles County Assessor’s records for your property.

Look for errors involving:

Living area
Lot size
Year built
Number of bedrooms
Number of bathrooms
Property use
New construction
Ownership history
Exemptions
Permitted improvements

An error does not automatically produce a reduction. You must show that correcting the error would affect the property’s taxable value.

Step 3: Estimate the Property’s Value as of January 1

A Proposition 8 review is based on the property’s market value on the applicable January 1 lien date.

For the 2026–2027 tax year, the relevant valuation date is January 1, 2026.

The strongest evidence usually includes comparable sales of similar properties located near your home. The comparables should be close to the January 1 valuation date and similar in:

Location
Lot size
Living area
Age
Condition
Bedrooms and bathrooms
Garage and parking
ADUs or additional units
Renovations
Zoning
Views and external influences

An online estimate by itself may not be sufficient. A comparative market analysis, professional appraisal, photographs, repair estimates, and public records can provide stronger support.

Step 4: Request a Decline-in-Value Review

If the evidence indicates that your property’s market value is lower than its assessed value, you can submit a Decline-in-Value Review Application to the Los Angeles County Assessor.

This is an informal review and does not carry the same filing fee as a formal assessment appeal.

Provide:

Property identification information
Your opinion of the January 1 market value
Comparable sales
An appraisal, if available
Photographs of condition problems
Contractor estimates
Documentation of incorrect property characteristics
An explanation of factors affecting the property’s value

The Assessor may agree with your evidence and reduce the assessed value without a formal hearing.

However, requesting an informal review does not necessarily protect your right to a formal appeal. If the formal filing deadline is approaching and the informal review remains unresolved, consider filing the formal appeal before the deadline.

Step 5: File a Formal Assessment Appeal

If the Assessor does not make the requested correction, you can file an Assessment Appeal Application with the Los Angeles County Assessment Appeals Board.

For regular assessments, the filing window is generally:

July 2 through November 30

Los Angeles County currently charges a $46 nonrefundable filing fee for a formal assessment appeal. A homeowner experiencing financial hardship may request a fee waiver.

Applications can be submitted:

Online
By mail
In person

The online filing portal requires information from the property-tax bill, including the AIN and PIN.

For supplemental, escape, adjusted, or corrected assessments, the deadline may be based on the mailing date printed on the notice. Read every assessment notice immediately because these deadlines can be shorter.

Step 6: Prepare Your Evidence

A successful property-tax appeal requires evidence of the property’s value on the correct valuation date.

Useful evidence may include:

Three to five comparable closed sales
A professional appraisal
A real estate comparative market analysis
Interior and exterior photographs
Contractor repair estimates
Inspection reports
Evidence of fire, water, foundation, roof, or structural damage
Documentation of easements
Noise studies
Zoning or land-use restrictions
Evidence that the county used incorrect property details
Purchase documents for a recent acquisition

Listings and pending sales can provide context, but closed sales usually carry more weight.

Avoid relying only on:

Online home estimates
Current listing prices
Your neighbor’s tax bill
General statements about the housing market
Personal financial hardship
An asking price without supporting sales

Step 7: Attend the Appeal Hearing

The Assessment Appeals Board or a hearing officer will review the evidence from both the property owner and the Assessor.

Be prepared to explain:

The value currently assessed by the county
The value you believe is correct
The valuation date
The comparable properties you selected
The adjustments needed to compare those homes with yours
Any physical or legal issue that reduces the property’s value

The appeals board may:

Reduce the assessed value
Leave the assessed value unchanged
Increase the assessed value if the evidence supports a higher amount

The board decides the property’s correct taxable value based on the evidence. It is not required to accept either the homeowner’s requested value or the Assessor’s value.

Do You Still Have to Pay Your Property Taxes During an Appeal?

Yes.

You must continue paying the property-tax bill by its normal deadlines, even when an informal review or formal appeal is pending.

Filing an appeal does not postpone the payment deadline. Failure to pay on time may result in penalties and interest.

If the assessment is later reduced, the county may issue a corrected bill, credit, or refund for the applicable overpayment.

How Much Could You Save?

The potential savings depend on:

The amount of the assessment reduction
The property’s tax rate
Local bonds and assessments
How long the reduced value remains in effect

For example, imagine that a home is assessed at $800,000, but the evidence supports a January 1 market value of $740,000.

The difference is:

$800,000 − $740,000 = $60,000

At a base tax rate of approximately 1%, a $60,000 reduction could lower the base property tax by approximately $600 for that year, plus possible changes to certain value-based charges.

This is only an illustration. The actual savings will depend on the tax rate and charges applicable to the property.

Other Ways to Lower Your Property Taxes

An assessment appeal is not the only possible source of property-tax relief.

Homeowners’ Exemption

If you own and occupy the property as your principal residence, the California Homeowners’ Exemption can reduce the taxable assessed value by $7,000.

At a 1% base rate, this generally saves approximately $70 per year.

Disabled Veterans’ Exemption

Qualified disabled veterans or their surviving unmarried spouses may receive a larger exemption. Eligibility and exemption amounts depend on disability, income, ownership, and residency requirements.

Proposition 19 Transfer

Qualified homeowners who are at least 55, severely disabled, or victims of a qualifying wildfire or natural disaster may be able to transfer their property-tax base to a replacement principal residence in California.

Specific values, deadlines, and adjustments apply.

Parent-Child or Grandparent-Grandchild Exclusion

Certain transfers of a family home may qualify for a reassessment exclusion under Proposition 19 when the eligible recipient uses the property as a principal residence and meets the filing requirements.

Disaster or Calamity Relief

A property that suffers significant damage from a fire, earthquake, flood, or another qualifying event may qualify for temporary property-tax relief.

Correction of an Assessment Error

If the Assessor relied on incorrect ownership, new-construction, or property information, you may request a correction or appeal the assessment.

Can You Appeal Because Your Neighbor Pays Less?

No. A lower tax bill on a neighboring home does not prove that your property was incorrectly assessed.

Your neighbor may have:

Purchased the property many years earlier
Inherited it under a reassessment exclusion
Transferred a prior tax base
Received an exemption
Built fewer taxable improvements
Received a temporary decline-in-value adjustment

The appeal must focus on your property’s correct assessed value under California law.

Can a REALTOR® Help With a Property-Tax Appeal?

A REALTOR® cannot provide legal or tax advice unless separately qualified. However, a local real estate professional can help identify comparable sales and prepare a comparative market analysis for the relevant valuation date.

A real estate market analysis can help you understand:

Which nearby homes sold
How those properties compare with yours
Whether local prices declined
How condition and improvements affect value
Whether the assessed value appears consistent with market activity

For complex appeals, commercial properties, inherited-property reassessments, or major valuation disputes, consider consulting a qualified appraiser, property-tax attorney, or licensed tax professional.

Frequently Asked Questions

What is the deadline to appeal property taxes in Los Angeles County?

For a regular assessment, the filing period is generally July 2 through November 30. A different deadline may apply to supplemental, escape, adjusted, or corrected assessments.

Is a Decline-in-Value Review the same as a formal appeal?

No. The Decline-in-Value Review is an informal request submitted to the Assessor. A formal appeal is filed with the Assessment Appeals Board.

Does filing an informal review preserve my appeal rights?

Do not assume that it does. If the formal deadline is approaching, file the formal appeal on time to protect your rights.

Can I recover property taxes from previous years?

A Proposition 8 decline-in-value request generally applies to the most recent January 1 assessment, not prior years. Other types of assessment errors or timely appeals may follow different rules.

Can my property value increase again after a reduction?

Yes. A Proposition 8 reduction is temporary. The Assessor reviews the value annually and can increase it as the market recovers, even by more than 2% in one year. Without another reassessment event, the value cannot exceed the Proposition 13 factored base-year value.

Do I need an attorney?

Most residential homeowners can file an appeal without an attorney. Professional assistance may be useful when the property is commercial, unusually valuable, difficult to appraise, or affected by a complicated ownership or construction issue.

Can I appeal the tax rate?

An assessment appeal normally disputes the assessed property value. It does not change the general tax rate, bonds, direct assessments, or other charges appearing on the bill.

Conclusion

You may be able to lower your Los Angeles County property taxes when your home’s market value is lower than its assessed value, the Assessor used incorrect information, or you qualify for an exemption or reassessment exclusion.

Start by reviewing your tax bill and Assessor records. Then estimate the property’s value as of January 1 using relevant comparable sales. You can request an informal Decline-in-Value Review and, when necessary, file a formal appeal before the applicable deadline.

Do you need comparable home sales to review your property’s assessed value?

I can help you examine recent local sales and prepare a real estate market analysis for a property in Baldwin Park, Los Angeles, Long Beach, Downey, El Sereno, Boyle Heights, East Los Angeles, Compton, El Monte, or another Los Angeles County community.

Andrea Pazmino-Pace, REALTOR®
HomeSmart Realty Group
Phone: (626) 590-1289
Website: AskAndreaHomes.com

This article provides general educational information. It is not legal, appraisal, accounting, or tax advice. Rules, forms, fees, and filing deadlines can change. Confirm the requirements with the appropriate county office before filing.

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Sources: Los Angeles County Assessor: Decline in Value, Los Angeles County Assessment Appeals Board, Los Angeles County online appeal portal, and California State Board of Equalization: Proposition 8.