California Property tax appeals and assessment disputes

California has specific statutory protections that govern property tax appeals and assessment disputes. Knowing your rights is the first step; enforcing them requires a formal written demand letter that cites the relevant California statutes, sets a firm deadline, and states the legal consequences of non-compliance. TaxFightLetter generates exactly that letter — tailored to California law, your specific dispute, and your timeline. Below are the 10 dispute types we cover for California residents.

Property tax in California is governed by the California Revenue and Taxation Code (property taxation), implementing Article XIII A of the CA Constitution (Proposition 13) (Cal. Const. art. XIII A (Prop 13); Cal. Rev. & Tax. Code §§ 110, 619, 1603, 3691 et seq.). Assessment cycle: Annual lien date of January 1 each year; under Prop 13 the base-year (purchase-price) value is set at acquisition and capped at a maximum 2% inflationary increase per year unless there is a change in ownership or new construction that triggers reassessment. Assessed value: 100% of full cash value (fair market value). Cal. Rev. & Tax. Code § 401 requires assessment at full value. Under Prop 13 the taxable value is the factored base-year value (acquisition value + 2%/yr max), not annual market value.

California Dispute Types

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