Kern County property taxes are based on the assessed value of a given property, as determined by the County Assessor. If you disagree with the value assigned to your property by the Assessor's office, you may appeal that value to the Assessment Appeals Board.
Before making a formal appeal, you are advised to contact the County Assessor at 661-868-3485 to verify the property's assessed value, and discuss any related information that you might have. If the County Assessor's office discovers that an error has been made, they may be able to reduce the assessed value of the property, and you may not need to continue with the appeal process. See Decline-in-Value Review (Proposition 8) for more information.
If, however, you and the County Assessor cannot agree on the assessed value, you may appeal the assessment to the Assessment Appeals Board. If you decide to go ahead with the appeal, you must file an Assessment Appeal Application before the filing deadline has passed. Assessment Appeals Filing Deadlines (PDF)
Based on the evidence, the Appeals Board can increase as well as decrease an assessment. The decision of the Appeals Board upon the application is final; the Appeals Board may not reconsider or rehear any application. However, either you or the Assessor may bring timely action in superior court for review of an adverse action.
The Appeals Board can hear matters concerning an Assessor's allocation of exempt values. However, it cannot hear matters relating to a person's or organization's eligibility for a property tax exemption. Appeals regarding the denial of exemptions are under the jurisdiction of the Assessor and/or the Superior Court.
