Reassessment

Request Reassessment

To request an informal reassessment please complete the Informal Request for Reassessment Due to Decline in Market Value and submit to the Assessor's office at:

Lake County Assessor Recorder
255 N. Forbes Street Rm. 223
Lakeport, CA  95453

Reassessments are based on the value of the property as of the January 1 lien date of the tax year you are requesting for. The best evidence or support includes information on non distressed sales of comparable properties that have sold from January 1 of the previous year through March 31 of the current year. For example, if you request a review for the 2019/2020 tax year the reassessment will be based on the value on January 1, 2019.  The best support would be sales between January 1, 2018 and March 31, 2019.

According to California Property Tax Rule 324, comparable properties used in determining the market value of your property on the lien date may not have sold after March 31 of that year.  Sales after March 31, 2019 can’t be considered in the valuation for the 2019/2020 tax year.

Reassessment requests are accepted between April 1 and November 30 of the given year. The deadline to file for a 2019 reassessment is November 30, 2019. Again this process is for the informal reassessment process.

Assessment Appeal

Information about the Assessment Appeal process, otherwise known as a formal appeal, please contact the Clerk of the Board. You can find it on their webpage here or by going to the Board of Supervisors page and selecting Assessment Appeal under the Forms tab.