Clerk of the Board — public records

Each agency, upon a request for a copy of records, shall, within 10 days from receipt of the request, determine whether the request, in whole or in part, seeks copies of disclosable public records in the possession of the agency and shall promptly notify the person making the request of the determination and the reasons therefor.

In unusual circumstances, the time limit prescribed in this article and Article 1 (commencing with Section 7922.500) may be extended by written notice from the head of the agency or a designee to the person making the request, setting forth the reasons for the extension and the date on which a determination is expected to be dispatched. The notice shall not specify a date that would result in an extension for more than 14 days.

upon payment of fees covering direct costs of duplication, or a statutory fee if applicable.

public records requests for historical records can be made through the Clerk of the Board’s Office.

public records requests for historical records can be made through the Clerk of the Board’s Office.

(408) 299-5001

RecordsUnit@cob.sccgov.org

County Assessment Appeals Filing Periods for 2026 The clerks of county assessment appeals boards and county boards of equalization have certified the assessment appeals filing period for their counties pursuant to the requirements of Revenue and Taxation Code section 1603. The regular appeals filing period in each county will begin on July 2, 2026, and will end either on September 15, 2026, or November 30, 2026, depending on whether the County Assessor has elected to mail assessment notices to all taxpayers with property on the secured roll by August 1, 2026. The following table shows the filing deadline for each county: FILING FILING COUNTY COUNTY DEADLINE DEADLINE Alameda September 15 Orange November 30 Alpine September 15 Placer September 15 Amador November 30 Plumas November 30 Butte November 30 Riverside November 30 Calaveras November 30 Sacramento November 30 Colusa November 30 San Benito November 30 Contra Costa November 30 San Bernardino November 30 Del Norte November 30 San Diego November 30 El Dorado November 30 San Francisco September 15 Fresno November 30 San Joaquin November 30 Glenn November 30 San Luis Obispo September 15 Humboldt November 30 San Mateo November 30 Imperial November 30 Santa Barbara November 30 Inyo September 15 Santa Clara September 15 Kern November 30 Santa Cruz November 30 Kings September 15 Shasta November 30 Lake November 30 Sierra September 15 Lassen November 30 Siskiyou November 30 Los Angeles November 30 Solano November 30 Madera November 30 Sonoma November 30 Marin November 30 Stanislaus November 30 Mariposa November 30 Sutter November 30 Mendocino November 30 Tehama November 30 Merced November 30 Trinity November 30 Modoc November 30 Tulare November 30 Mono September 15 Tuolumne November 30 Monterey November 30 Ventura September 15 Napa November 30 Yolo November 30 Nevada November 30 Yuba November 30

You must file an Assessment Appeal Application, form BOE-305-AH, obtained from the clerk of the board of the county where your property is located. Some counties have this form available on the website of either the clerk of the board or the county assessor, or both. You must use the county application for the appeal to be considered a valid filing.

Yes. You are required to pay your property taxes timely despite any appeal you have pending. Failure to do so will result in financial penalties and interest charges regardless of the outcome of your appeal. If you are granted a reduction, you will receive a refund and interest.

The Office of the Clerk of the Board accepts Assessment Appeals Applications from taxpayers seeking a reduction in property tax assessments

File and manage your appeal application

Payment will be accepted by cash, check, money order, or credit card. Coins not accepted. Credit card payments include a 2.22% service fee with a minimum of $1.49 per transaction.

Assessment Appeals Boards I, II, III and IV require six (6) extra copies of each document that the applicant plans to submit as evidence. Value Hearing Officers require four (4) extra copies of each document that the applicant plans to submit as evidence.

If the applicant does not have a language interpreter, language interpretation services are available free of charge. Please contact the Office of the Clerk of the Board at (408) 299-5001 no less than three (3) business days prior to the Assessment Appeals Hearing to request language interpretation service.

(408) 299-5088

assessmentappeals@cob.sccgov.org

70 West Hedding Street East Wing, 10th Floor San Jose, CA 95110

Phone: (408) 299-5001

Beginning June 1, 2026, the Office of the Clerk of the Board will charge a nonrefundable processing fee at the time of filing an appeal in the amount of: $290 per parcel/application for residential, vacant land, and agricultural properties $675 per parcel or account/application for commercial, business, and multifamily properties with 5 or more units

Beginning June 1, 2026, the Office of the Clerk of the Board will charge a nonrefundable processing fee at the time of filing an appeal in the amount of: $290 per parcel/application for residential, vacant land, and agricultural properties $675 per parcel or account/application for commercial, business, and multifamily properties with 5 or more units

must pay a deposit for the Findings of Fact in the amount of $400.00. The balance of the amount owing for Findings of Fact, which is charged at $200.00 per hour

Appeal Forms