COULD YOUR PROPERTY TAX ASSESSEMENT BE TOO HIGH?

Property values change. Request a property value review to see whether your assessed value may warrant a Prop 8 decline-in-value review or property tax appeal.

How a Property Tax Assessment Review Works

f you own a home in Sacramento or Yolo County, your assessed value is not necessarily the same as your property's current market value.
Under California Proposition 13, a property's assessed value generally begins with its base-year value and may increase by up to 2% annually, plus adjustments for changes such as new construction. If the property's market value as of January 1 falls below its Proposition 13 factored value, the property may qualify for a temporary decline-in-value assessment under Proposition 8.
What Should Be Reviewed?
A property tax assessment review may include:
Your current assessed value
Your Proposition 13 factored value
Your property's estimated market value as of January 1
Comparable home sales near the valuation date
Property condition, location and characteristics
Relevant neighborhood market trends
A decline in today's market value does not automatically mean your assessment should be reduced. The key comparison is your property's market value as of the applicable January 1 valuation date versus its factored assessed value.
Informal Review vs. Formal Appeal
Both Sacramento and Yolo counties allow residential property owners to request an informal review before or separately from filing a formal assessment appeal.
For the 2026–27 assessment year:
Sacramento County
Informal review requests may be submitted through December 31, 2026. The regular assessment appeal filing period is July 2 through November 30, 2026.
Yolo County
Residential informal review requests may also be submitted through December 31, 2026. The regular assessment appeal filing period is July 2 through November 30, 2026.
An informal review and a formal assessment appeal are separate processes. If preserving your appeal rights is important, do not assume that requesting an informal review automatically extends the formal appeal deadline.
Start by Understanding the Numbers
The first step is not filing an appeal. It is understanding how your property is currently assessed and whether relevant market data supports taking a closer look.
Use the free Property Tax Assessment Guide to learn what information to review and what options may be available in Sacramento or Yolo County.

PROPERTY TAX ASSESSMENT FAQ's

Can My Property Taxes Be Lowered if My Home Value Declined?

If your property's current market value falls below its Proposition 13 factored base-year value, it may qualify for a temporary Proposition 8 decline-in-value assessment. A lower market value alone does not automatically mean your assessment will be reduced.

How Do I Know if My Property Assessment Is Too High?

A good starting point is comparing your current assessed value with your property's estimated market value as of January 1. Recent comparable sales, neighborhood trends, property condition and other market data can help determine whether a closer assessment review may be warranted.

What Is the Difference Between a Prop 8 Review and an Appeal?

A Prop 8 review is an informal review handled by the County Assessor. An assessment appeal is a separate formal process handled through the county's Assessment Appeals Board. Procedures, deadlines and fees vary by county, so homeowners should verify requirements with their local county offices. Sacramento County, for example, offers both processes

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