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Assessment Reviews/Appeals
Review & Appeal Filing Dates
| Type of Filing | Tax Year Applicable | Filing Dates Applicable |
|---|---|---|
| Request for assessment review | Current/next tax year | January 1 - December 31 |
| Supplemental assessments/roll revisions | Current/prior tax year(s) | 60 days from the mailing date of notice of supplemental assessment or revision |
| Assessment appeal | Current tax year | July 2 - November 30 |
Assessment Reviews
If you disagree with the taxable value of your property, you may request a review of your assessment. All original data used to assess your property and any additional information provided by you will be reviewed by the assessor to determine if the assessed value should be changed. Requests for assessment reviews must be submitted to the Assessor's Office at:
1 Crescent Street
Quincy, CA 95971
If the review of your property assessment is not resolved to your satisfaction, you may have the opportunity to file an assessment appeal.
Assessment Appeals
Differences over the valuation of the property may be handled by the Assessment Appeals Board (AAB). The AAB considers all evidence presented by the property owner and the assessor at a formal hearing. After hearing evidence, the AAB then establishes the value of the property in question.
Assessment appeals must be filed with the Plumas County clerk of the Board of Equalization at:
520 Main Street
Room 309
Quincy, CA 95971
For More Information
If you have questions about filing an assessment appeal or would like an application, please view our answers to frequently asked questions below or contact the county clerk of the Board of Equalization at (530) 283-6170.
- How do I appeal a supplemental assessment?
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You must file an application for reduced assessment no later than 60 days from the date of mailing of this notice. We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal. Please note: If there have been multiple changes of ownership within the same tax year, the supplemental notice may reflect no change in value for the subsequent transfers, although supplemental taxes or a refund may be due if there has been an increase or decrease in value since lien date, January 1. Supplemental taxes are based on the change in value from lien date to the date of transfer, prorated for your period of ownership.
- How do I appeal a base-year value assessment?
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You must file an application for reduced assessment during the regular equalization period, between July 2 through November 30, inclusive, for the year in which the base year value assessment was initially placed on the assessment roll or in any of the following three assessment years. We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal.
- How do I appeal a current assessment?
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You must file an application for reduced assessment between July 2 through November 30, inclusive, of the current fiscal year. The following are exceptions:
- If the notice described in Section 619 is not received within 15 days prior to November 30, within 60 days from either the day you received the notice or the day of the mailing of the tax bill, whichever is earlier, along with an affidavit declaring that the notice was not received timely
- Within 12 months following the month of notification of the assessment, if you and the assessor agree that there was an error in the exercise of the assessor’s judgment in determining the full cash value of the property and a written stipulation is filed according to Section 1607
- How is the taxable value of real property on the local roll calculated?
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The taxable value of real property on the local roll shall be the lesser of the following four items:
- The factored base-year value of the property
- The current market value of the property
- The factored base year value or the current market value of the land plus the factored base year value or the current market value of the improvements if the property was damaged by a calamity and the county has not adopted a Section 170 ordinance
- The assessed value as determined according to Section 170 if a county has adopted a Section 170 ordinance