OVERASSESSED

Understanding California Property Taxes

Your resource for understanding property tax assessments, your right to appeal, and how to file — tailored to your county.

California property tax basics

PROP 8

What is Proposition 8?

When your home's market value drops below its assessed value, Prop 8 lets you pay taxes on the lower amount. Most homeowners don't know this exists.

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BASICS

Prop 13 vs. Prop 8

The two California property tax laws aren't alternatives — they work together. Prop 13 is the ceiling, Prop 8 is the temporary safety valve below it.

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PROCEDURE

Decline-in-value reassessment, explained

The official name for a Prop 8 reduction. How the lien date, factored base year value, and county processes actually work.

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EVIDENCE

What evidence wins a property tax appeal?

Comparable sales, the 90-day rule under R&T § 402.5, adjustments under Property Tax Rule 4 — and what doesn't work (Zillow, neighbor's tax bill, listings).

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DEADLINES

California property tax deadlines by county

2026 formal appeal deadlines for all 58 California counties, plus informal review windows and filing details for fully-supported counties.

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STATEWIDE

The Appeal Evidence Kit, explained

Not in a fully-supported county? We build your comparable sales evidence and appeal case for any of California's 58 counties — you file it with our statewide roadmap.

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SCAM ALERT

Got a property tax letter in the mail?

Scam, sales pitch, or the real Assessor? How to read a California property tax reduction mailer — the red flags, what the legitimate companies charge, and the free option none of them mention.

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GLOSSARY

Property tax terms, in plain English

Assessed value, factored base year value, lien date, the 90-day rule — every term you'll meet on your bill or your appeal, decoded.

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