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

For homeowners who prefer receipts to rumors. This guide shows you how to check, challenge, and change your Sacramento County assessed value the right way.

Key facts at a glance

The 60-second primer

California sets your taxable value to the lower of two numbers each year. One is your Prop 13 track, which is your base-year value plus up to 2 percent for inflation. The other is fair market value on January 1, the lien date. If market value is lower on that date, you qualify for a temporary Prop 8 reduction for that year.

If you own property in multiple counties, see our county-specific guides for all California counties.

New to property tax appeals? Our Appeal 101 guide explains how assessments work and what makes a strong case.

Sacramento's "Informal" route: Prop 8 review with the Assessor

Your goal is to show the Assessor that your home’s market value on January 1, 2025 is below the 2025-26 enrolled value.

1. Look up your enrolled value Use the county's Assessed Value Look-up. Sacramento updates values at the end of June and again mid-September, so check again before you submit.

2. Build credible comps around January 1 Pick 3 to 5 sales similar in bed/bath, living area, lot size, condition, and micro-location. Favor closings close to January 1. The value you argue must reflect that date. Our guide on how comparable sales work walks you through finding good matches and making defensible adjustments. Avoid wasting time on evidence that doesn't persuade—read about what really matters to assessors.

3. Submit the informal request File the Assessor's online review form between July 1 and December 31. There is no fee. You can also print and mail a request if you prefer paper.

4. Mind the calendar If you disagree with the informal result or do not have one by late November, file a formal appeal before the December 1 deadline for 2025.

Sacramento's "Formal" route: Assessment Appeals Board (AAB)

When the informal route does not fix the value, use the AAB process. For a full comparison of both paths and when to use each one, see our guide on informal vs. formal appeals.

1. Confirm timing and what you are appealing For 2025-26 regular roll appeals, the window is July 2 through December 1, 2025. Supplemental and escape assessments have a 60-day filing deadline from the notice or bill. Calamity reassessments have 6 months from notice. Postmarks are accepted.

2. Get the right form and sign it Sacramento uses the state BOE-305-AH application. Paper only and the county requests blue ink. One parcel and one roll year per application. Properties held in trusts or LLCs require careful attention to signing authority and documentation.

3. Pay the filing fee Include 30 dollars for each application. If you want written Findings of Fact, you can request them in writing and pay 250 dollars before the hearing concludes.

4. File at the right place Mail or deliver to: Assessment Appeals Board, 700 H Street, Suite 2450, Sacramento, CA 95814. You can also file in person at the County Service Center, South, 8239 E. Stockton Blvd, Suite A, Sacramento, CA 95828.

5. Know who hears your case In Sacramento, hearing officers are used for change-in-ownership or new-construction issues. Decline-in-value cases are scheduled before the three-member AAB.

6. Exchange evidence like a pro If you want to see the Assessor's workup in advance, send a written Exchange of Information request. In Sacramento, you must initiate the request no later than 30 days before the hearing and deliver your response at least 15 days before the hearing. Both sides should complete the exchange at least 10 days before the hearing.

7. Understand the hearing The Board can increase, decrease, or leave your assessment unchanged based on the evidence. The Board generally has two years from filing to hear and decide the case. For owner-occupied single-family dwellings, the Assessor bears the burden of proof. In other cases, the applicant typically bears it.

DIY evidence checklist that actually works

Comp grid: 3 to 5 recent sales near your home, matched on size, age, and condition, with thoughtful adjustments and a clear opinion of value as of January 1, 2025, per the California State Board of Equalization guidelines.

Condition proof: Photos, contractor estimates, pest reports, permits, or inspection notes that existed on or before January 1.

Market context: Days on market, list-to-sale ratios, and inventory notes for your micro-area.

Property record printouts: Assessor Parcel Viewer screenshots and the county value look-up page for your parcel. Sacramento County Assessor provides these tools online. When reviewing your property card, check whether land or improvements are driving the increase.

Owner-occupied flag: If this is your principal residence and you will appear, the Assessor carries the burden of proof at the hearing, according to the California State Board of Equalization. Understanding what assessors actually care about helps you focus on the evidence that matters most. Many property owners hold misconceptions about the appeals process—check common myths to avoid costly mistakes.

Sacramento specifics that trip up owners

Paper means paper: Sacramento accepts only original, signed applications for formal appeals. Do not rely on email or e-filing for the AAB application.

Postmark counts: Mailing on time preserves your rights. If the final day falls on a weekend or holiday, the next business day applies.

Pick the right appeal type: Regular roll decline-in-value appeals cover the value as of January 1 of the current year only. Supplemental or escape assessments run on their own 60-day clock. Calamity reassessments have a six-month window per state guidelines.

Results can go up or down: The Board can raise, lower, or sustain the assessment based on the evidence. Bring support, not vibes.

Comparing counties: While most California counties follow the same state law, local deadlines and procedures vary. If you own property in other California counties, check our Alameda County guide for a comparison of how appeal processes differ.

FAQ

What exactly is the "lien date," and why do comp dates matter so much?

It is January 1. Your evidence must reflect market value on that date. Sales closest to January 1 are strongest.

Will appealing hurt me later?

Not if your evidence supports your position. The Board can increase, decrease, or sustain the value, but you control what you present. Our guide on whether appealing can backfire covers this concern in detail and shows how to minimize any risk.

Do I have to pay my bill while I wait?

Yes. Pay on time to avoid penalties. If your value is reduced after payment, the county issues a refund for the difference.

Can I make my application a claim for refund too?

Yes. Sacramento's form has a checkbox that designates the application as a claim for refund. Useful if the decision arrives more than four years after tax payment.

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

How AppealArc helps

AppealArc does the heavy lifting. Our Sacramento-smart workflow pulls same-neighborhood, same-vintage sales and builds a clean, lien-date-focused grid that assessors actually like to read. You get a tidy evidence packet plus filing and deadline reminders built for Sacramento's paper process.