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California property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Appeal process

File the county's Assessment Appeal Application (BOE-305-AH) with the clerk of the board in the county where the property is located.

Official source. Verified .

Who may represent homeowners

An owner may self-represent at a county assessment-appeals hearing. Other representatives need prior written authorization, except the owner's spouse, children, parent or a California-licensed attorney.

Official source. Verified .

Homeowners' Exemption

Qualifying owner-occupied principal residence on January 1; $7,000 reduction of taxable value.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in California?

File the county's Assessment Appeal Application (BOE-305-AH) with the clerk of the board in the county where the property is located.

Who may represent a homeowner in a California property tax appeal?

An owner may self-represent at a county assessment-appeals hearing. Other representatives need prior written authorization, except the owner's spouse, children, parent or a California-licensed attorney.

Sources

www.boe.ca.gov
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.

Verified October 24, 2026

boe.ca.gov
if you have someone other than yourself, spouse, children, parent, or a California-licensed attorney appear for you, you must sign a written authorization prior to the hearing

Verified October 24, 2026

www.boe.ca.gov
Homeowners' Exemption

Verified October 24, 2026

www.boe.ca.gov
The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st.

Verified October 24, 2026