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California homeowner guide · Reviewed September 6, 2026Informal review vs. formal appeal. They are not the same filing.
An informal review asks the county assessor to take another look at a value. A formal assessment appeal asks the county assessment appeals board to decide the issue. A homeowner may use both, but they have different purposes and different timing consequences.
What an informal review can do
Most California assessors will review an assessment for a possible decline in value at a property owner's request. The homeowner typically gives the assessor comparable sales and other relevant evidence. An appraiser can review the material, analyze the property, and notify the owner of the result. This route may resolve a clear valuation issue without a hearing.
What it cannot guarantee
An informal review is not a formal application to the county assessment appeals board. It does not automatically stop the formal filing deadline. If you disagree with the result, or the county has not completed the review as the deadline approaches, the BOE says you may wish to file a formal assessment appeal to protect your right to review.
When a formal appeal may be appropriate
Use the county clerk's official application when you need a formal hearing path, when an informal review did not resolve the value issue, or when the appeal deadline is close. The application must be filed during the applicable county period. Keep proof of delivery and follow the county's instructions on signatures, any filing fee, and evidence deadlines.
A safe order of operations
- Check the county's informal review program and formal appeal period at the same time.
- Submit a concise valuation packet for an informal review if the county allows it.
- Do not wait past the formal deadline for an informal answer unless the county gives you a written rule that protects the deadline.
- Continue to pay tax bills when due while the review or appeal is pending.
Local instructions win. The forms and schedules can differ across California counties. Find the local clerk and assessor through the California county guide hub.