Kern County, CA: Property Tax Appeal Instructions (2025-26)

Key facts at a glance

The 60-second primer

Your tax bill is based on the lower of (1) your Prop 13 factored base-year value, or (2) market value on January 1 (the lien date).

If market value is lower, you can ask for a temporary Prop 8 reduction for that year. Prop 8 values are reviewed every year and can rise more than 2 percent until they return to your Prop 13 track, but never above it without a change in ownership or new construction.

Every California county handles appeals differently. If you own property in multiple counties, take a look at our county-specific guides for all California counties.

New to property tax appeals? Start with the fundamentals in our Appeal 101 article, which covers the core concepts that apply across California.

The Kern "Informal" Route (Prop 8 Review)

Most homeowners should start here. It is fast, simple, and free. Want to understand the strategic differences between the two paths? Read more about informal versus formal appeals.

Step 1: Confirm your enrolled value

Look up your parcel and current assessed value in the county's Assessor Property Search. Make sure you know the number you need to beat.

Step 2: Build comps around January 1

Use 3 to 5 closed sales that mirror your home's bed/bath count, living area, lot size, and condition. In California, boards generally will not consider sales more than 90 days after the valuation date for a regular roll appeal, which means through March 31 for a January 1 lien date. Kern states the same March 31 cutoff in plain terms.

Pro tip: Line up your comps on a simple grid and note time, size, condition, and location adjustments. Concise beats wordy every time. For a deeper dive into selecting and adjusting comparable sales, check out our full breakdown on comps.

Step 3: Request the review

Call the Assessor at (661) 868-3485 and ask for a Proposition 8 decline-in-value review. Be ready to share your sales and a short summary of your opinion of value as of January 1.

Step 4: Watch the calendar

The informal Prop 8 review window runs July 1 to November 30. If the clock is ticking and you have no decision, protect your rights by filing a formal appeal before the deadline.

The Kern "Formal" Route (Assessment Appeal)

If the informal route does not resolve it, file a formal appeal with the Assessment Appeals Board.

Step 1: Check your timing

For regular roll (your annual value), the 2025 filing window is July 1 to December 1, 2025. If your notice is a Supplemental or Escape assessment, you get 60 days from the mailing date. Calamity reassessments allow 6 months.

Also note: if a deadline lands on a weekend or holiday, it shifts to the next business day.

Step 2: File the application

Complete BOE-305-AH and submit one application per APN with the $75 fee to the Clerk of the Board at the address above. Kern provides the form, rules, and fee waiver details on its appeals page.

Step 3: Prepare and exchange evidence

Anchor your case to the January 1 lien date and stick to sales no later than 90 days after that date. You may request an Exchange of Information under R&T § 1606 and Property Tax Rule 305.1 so both sides share valuation packages ahead of the hearing. Ask at least 30 days before your date.

Step 4: Hearing day and outcome

You present first, then the Assessor. The Board can lower or raise the assessment based on the evidence. Decisions are typically mailed after the hearing. Pay your tax bills on time while the case is pending, then refunds follow if you win.

DIY Evidence Checklist that actually works

Comparable sales: 3 to 5, similar size, age, and condition, closed near January 1 and within the allowable window.

Condition proof: dated photos, contractor bids, inspection notes, permit histories.

Neighborhood context: brief explanation of trends and why your subject trails comps.

Clean summary: one-page value write-up with your grid and a single opinion of value.

Wondering what makes evidence persuasive? Learn what assessors actually look for when reviewing your case.

Frequently Asked Questions

Can my assessed value jump more than 2 percent in a year?

Yes, if you are on a temporary Prop 8 reduction. Those values can increase more than 2 percent as the market recovers, but never above your Prop 13 track unless there is a change in ownership or new construction.

Do I need to reapply for a Prop 8 reduction every year?

No. Once on Prop 8, Kern reviews annually and resets as of January 1. If you disagree with the outcome, you can file a formal appeal within the window.

What if I disagree with the informal review?

File a formal appeal before the deadline. For 2025 regular roll, that is by December 1, 2025. Some homeowners worry that appealing might trigger extra scrutiny, but we address those concerns in our myth-busting article.

Where do I verify my parcel information?

Use Kern's Assessor Property Search. It lets you confirm current assessed value and parcel details.

Key Kern-specific reminders

The Prop 8 window runs July 1 to November 30. The formal appeal window is July 1 to December 1 for 2025, since November 30 falls on a weekend.

Comps after March 31 are out for lien-date appeals tied to January 1. Plan your data set early.

Fee alert: Kern adopted a $75 filing fee effective September 19, 2025. Fee waiver available for eligible applicants.

Mailing address for appeals: Clerk of the Board, 1115 Truxtun Ave., 5th Floor, Bakersfield, CA 93301-4617. Keep a copy of everything you send.

How AppealArc helps

AppealArc does the heavy lifting. We pull tight, same-neighborhood comps, build a lien-date-focused grid, and package the story the way assessors and boards like to read it. You stay in control while we handle the analytics and the paperwork polish.

Rules are local. Always verify the current instructions with Kern County and county's official sites before filing.