ACS Property Tax ALERT - December 1st Appeal Filing Deadlines

 

The time to file your California property tax appeal is NOW!

  • December 1st Appeal Deadlines 

  • Assessment Appeals Filings Open Statewide in California

  • NEWS UPDATE: California's Homekey Program Attracts Fraud Charges

  • Property Tax Advice from ACS

December 1st Assessment Appeal Deadlines

 

On July 2, 2025, the filing period for Assessment Appeals opened in all California counties. 

Your annual property taxes are based on the value of your property as of January 1 each year, and the time window for filing an appeal depends on which county you are in.

Most California counties end their filing periods by November 30th, but since that is a Sunday, the deadline has been extended until Monday, December 1st.
ALERT: Most California counties have December 1st, 2025 Assessment Appeals Deadlines, such as:
 
LOS ANGELESSAN DIEGO
ORANGE
RIVERSIDE
SAN BERNARDINO
SACRAMENTO
NAPA
SONOMA
MONTEREY


..AND MANY MORE


When is the deadline for filing an Assessment Appeal in my county?

 

Counties in California have two different deadlines for filing Assessment Appeals, depending on how they issue you notice of your assessed value every year. All filing deadlines can be found on the California State Board of Equalization website.
 

Please consult the linked list of counties above, and most importantly, ACS is here to help.

Assessment Appeals Filings Still Open for Many Counties in California

 

Who should file an assessment appeal?

Due to current economic realities such as rising interest rates and higher vacancies in retail and office space, we anticipate there may be a reduction in property values, especially for those who have acquired income-producing properties in the past decade. We believe the best chances for reduction might come from the following types of properties:

Commercial

  • Office Buildings and retail buildings purchased from 2000 to 2020

  • Office Buildings that currently have 20% or higher vacancy and/or collection issues

  • Offices that have physical defects or serious cost to cure issues

  • Offices that have had a decline in lease rates and an increase in incentives over the past 5 years

Residential

  • Apartment Buildings that have 20% or higher vacancy and/or collection issues

  • Apartment Buildings that have physical defects or serious cost to cure issues

  • Higher end single family residences assessed higher than $5M in neighborhoods where recent comparable sales have been lower due to local transfer taxes like ULA (LA City) or Measure GS (Santa Monica)

Industrial

  • Industrial Buildings that have serious contamination issues that have been quantified by a Phase 2 study with projected costs

  • Industrial Buildings that have been vacant for over one year

  • Industrial Buildings that have serious physical defects that have quantified repair costs over $500,000

If you need help filing an assessment appeal, give us a call!

Fraud Charges in California's Project Homekey Program?

 

The U.S. Department of Justice charged two real estate executives with defrauding California's Project Homekey program.


Project Homekey was meant to fund homeless housing in California, but allegedly millions of dollars have been misappropriated. Charges were filed on October 16th, 2025, with some developers using the money to flip properties and some using the money for personal luxury goods. More on this story from the LA Times.

Property Tax Advice from ACS

 

Be aware of the Assessment Appeals deadlines for your county, as well as the fact that some counties have appeal filing fees. 


Additionally, if you get reassessed outside of the annual appeal filing window, you have 60 days from the date on the Notice of Changed Assessment to file an assessment appeal. Some counties allow you to file on the supplemental or escape tax bills, but filing an appeal based on the notice date is the safest way to go.

What should you do next? Contact my colleague now … Robert Slavin: 805.374.9500 x227 - rslavin@acstax.com

By the way, are you aware of how you can benefit from Proposition 19 and what changed from the days of Proposition 13. Oh, and if you’re considering moving out of state, where are property taxes lowest and highest?