2024-2025 INFORMAL REQUEST FOR DECLINE IN MARKET VALUE REVIEW
California State Revenue and Taxation Code, Section 51 authorizes the Assessor to temporarily lower the assessed value of any real property when assessed value is greater than the market value as of the January 1st lien date. If you have evidence that the market value of your property as of January 1, 2024 is less than the assessed value, you may provide the information below and return this request to the Assessor's Office by November 15, 2024. Please provide sales that sold as close to January 1, 2024 as possible, but no later than March 31, 2024 . For additional information you may contact our office at (707) 259-8740.
Complete all the information below
If this is an income producing property, attach verified current operating statement and rent roll.
Comparable market data information
If you have not received a response to this informal request from our office by the assessment appeal filling deadline, or do not agree with the response, you must file a timely Assessment appeal Application in order to protect your appeal rights.
Assessment Appeals
The Assessment Appeals Board (AAB) is an independent body established to resolve differences of opinion of value between the Assessor and property owners. To have your issue heard before the Board, you must file a timely Assessment Appeal Application. These forms are available through, and must be filed with, the Clerk of the Board of Supervisor's Office. The forms may be downloaded from https://www.countyofnapa.org/1415/Assessment-Appeals or by calling (707) 253-4580. The appeal filing period for the 2024-2025 tax year is between July 2, 2024 and November 30, 2024.