California Practice
Evaluate the Assessed Value With Independent Evidence
Assessors operate at scale. The values they assign are often based on mass appraisal models that do not reflect the specific condition, location, or market circumstances of an individual property. An independent appraisal — prepared under USPAP standards, with documented market evidence — is the most effective evidentiary foundation for an assessment appeal proceeding.
We provide appraisal support for property tax appeals across California. Each jurisdiction has its own appeal procedure, statutory deadline, and evidentiary standard. We know the differences and prepare reports calibrated to each board's expectations.
For California, decline-in-value reassessments are pursued under Revenue and Taxation Code §51 (Proposition 8 equivalent). Our report documents the market value as of the lien date and provides the analysis the Assessment Appeals Board expects to see.
What We Provide
- USPAP-compliant appraisal report for appeal submission
- Decline-in-value analysis (R&T Code §51 — California)
- Appeal board hearing support and testimony
- Comparable sales analysis calibrated to lien/assessment date
- Income approach for income-producing properties
- Analysis of assessor's comparable grid and errors
- Expert declaration for stipulated reduction negotiations
Property Types
- High-value residential (luxury homes, estates, multi-family)
- Commercial office, retail, industrial
- Hotels, hospitality, and special-use
- Vacant and development land
- Mixed-use and income-producing properties