How to Appeal Your Property Taxes in LA (and When It’s Worth It)
Many homeowners see their property tax bill rise each year and assume there’s nothing to be done. But in a changing market—especially in neighborhoods where comparable home values are falling—it may be entirely worthwhile to challenge high assessments. Below is a tactical guide to navigating the appeals process in Los Angeles County, along with key considerations for when an appeal makes sense.
Why Appeal? When It Might Be Worth Your Time
If your assessed value greatly exceeds market value (especially during downturns)
If comparable sales in your area show lower prices than your assessment
If you’ve had major damage, deferred maintenance, or other legitimacy concerns
If you realize a tax burden is eroding your ability to hold, invest, or sell
But be mindful: appeals cost time, some administrative fees, and potential risk (although downside is limited in most cases)
LA County Property Tax Appeal: Step-by-Step
1. Informal Review / Decline-in-Value Request (RP-87)
Before or concurrently with a formal appeal, you can submit a Decline-in-Value (DIV or RP-87) applicationbetween July 2 and November 30.
This asks the assessor’s office to reevaluate the property’s market value. It’s typically for a 1-year temporary reduction, not a permanent change.
2. File a Formal Appeal via the Assessment Appeals Board (AAB) — Form AAB-100
To preserve your rights, many homeowners file AAB-100 at the same time as the RP-87.
This appeal opens a hearing process before the Assessment Appeals Board.
There is a nonrefundable filing fee of $46 in LA County (though fee waivers are available for hardship).
You may choose between a full Board hearing or the Hearing Officer program, which is a more streamlined process. For properties under $5 million, or single-family dwellings, condos, co-ops, or units up to 4 units, you may qualify for the hearing officer route.
3. Prepare Your Evidence & Comparable Sales
Gather recent comparable sales (ideally close to January 1 valuation date), including photos and sale prices
Present condition reports, repair estimates, or evidence of impairment
Request an “exchange of information” with the assessor to see their comparables
Discrepancies in your property data (square footage, lot size, number of rooms) can help your case
4. Attend the Hearing & Present Your Case
Hearings may be virtual or in person
You and/or your representative present your evidence, and the assessor may counter with theirs
The appeals board can either lower, maintain, or—rarely—raise the assessed value
After the hearing, you’ll be notified of the decision (this can take months)
5. After the Decision
If granted, the reduced assessed value applies going forward
In some cases, you may get refunds for overpaid taxes based on the new value
If denied, you can consider further legal challenges (e.g. to the county superior court) within a limited timeframe
Things to Watch & Tips for Success
Always file within deadlines (July 2 to November 30 for regular assessments)
Pay your taxes timely even while appealing (late payment adds interest/penalty)
Don’t rely solely on one comparable—present a robust, diverse set
Present your case clearly and professionally (avoid emotional arguments)
Use an experienced appraiser or tax consultant if needed
Even if your full reduction goal isn’t met, partial reductions can lower your tax burden
Keep in mind Proposition 13 protections (annual increases capped at 2%) unless reassessed due to sale or new construction
Sources & Further Reading
Los Angeles County Assessor: Contesting Your Assessed Value & Appeals Board process
LA County Board of Supervisors: Assessment Appeals overview
California BOE: Assessment Appeals rules & explanations
AOPTA guide: How to file property tax appeals in LA County
ACAP: Understanding LA property tax assessments & appeals
“Contest your value” from LA County property tax site
Hooks & Associates: different types of assessment appeals (decline in value, reassessments, etc.)
