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ASSESSMENT APPEAL APPLICATION CLERK OF THE BOARD, P.O.

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APPLICATION NUMBER:
BOE-305-AH (P1) REV. 08 (01-15)
ASSESSMENT APPEAL APPLICATION
This form contains all of the requests for information
that are required for ling an application for changed
assessment. Failure to complete this application may
result in rejection of the application and/or denial of the
appeal. Applicants should be prepared to submit additional
information if requested by the assessor or at the time of
the hearing. Failure to provide information at the hearing
the appeals board considers necessary may result in the
continuance of the hearing or denial of the appeal. Do not
attach hearing evidence to this application.
MAIL COMPLETED FORM & FEE TO: COUNTY OF RIVERSIDE,
CLERK OF THE BOARD, P.O. BOX 1628, RIVERSIDE, CA 92502
A $30 fee must be submitted with each applicatin / per parcel.
DO NOT WRITE IN THIS SPACE BELOW - OFFICIAL USE ONLY
1. APPLICANT INFORMATION - PLEASE PRINT
EMAIL ADDRESS
NAME OF APPLICANT (LAST, FIRST, MIDDLE INITIAL), BUSINESS, OR TRUST NAME
MAILING ADDRESS OF APPLICANT (STREET ADDRESS OR P. O. BOX)
CITY STATE ZIP CODE DAYTIME TELEPHONE
( )
ALTERNATE TELEPHONE
( )
FAX TELEPHONE
( )
2. CONTACT INFORMATION - AGENT, ATTORNEY, OR RELATIVE OF APPLICANT if applicable - (REPRESENTATION IS OPTIONAL)
NAME OF AGENT, ATTORNEY, OR RELATIVE (LAST, FIRST, MIDDLE INITIAL) EMAIL ADDRESS
COMPANY NAME
CONTACT PERSON IF OTHER THAN ABOVE (LAST, FIRST, MIDDLE INTITAL)
MAILING ADDRESS (STREET ADDRESS OR P. O. BOX)
CITY STATE ZIP CODE DAYTIME TELEPHONE
( )
ALTERNATE TELEPHONE
( )
FAX TELEPHONE
( )
DATE TITLE
AUTHORIZATION OF AGENT AUTHORIZATION ATTACHED
The following information must be completed (or attached to this application - see instructions) unless the agent is a licensed California
attorney as indicated in the Certication section, or a spouse, child, parent, registered domestic partner, or the person affected. If the
applicant is a business entity, the agent’s authorization must be signed by an ofcer or authorized employee of the business.
SIGNATURE OF APPLICANT, OFFICER, OR AUTHORIZED EMPLOYEE
The person named in Section 2 above is hereby authorized to act as my agent in this application, and may inspect assessor’s records,
enter in stipulation agreements, and otherwise settle issues relating to this application.
t
3. PROPERTY IDENTIFICATION INFORMATION
No
Is this property a single-family dwelling that is occupied as the principal place of residence by the owner?
Yes
ENTER APPLICABLE NUMBER FROM YOUR NOTICE/TAX BILL
ASSESSOR’S PARCEL NUMBER
FEE NUMBER
PROPERTY ADDRESS OR LOCATION
PROPERTY TYPE
P
DOING BUSINESS AS (DBA), if appropriate
ASSESSMENT NUMBER
ACCOUNT NUMBER
TAX BILL NUMBER
SINGLE-FAMILY / CONDOMINIUM / TOWNHOUSE / DUPLEX
AGRICULTURAL
POSSESSORY INTEREST
MULTI-FAMILY/APARTMENTS: NO. OF UNITS ______
MANUFACTURED HOME
VACANT LAND
COMMERCIAL/INDUSTRIAL
WATER CRAFT
AIRCRAFT
BUSINESS PERSONAL PROPERTY/FIXTURES
OTHER: _______________________________________________________
4. VALUE
A. VALUE ON ROLL B. APPLICANT’S OPINION OF VALUE C. APPEALS BOARD USE ONLY
LAND
IMPROVEMENTS/STRUCTURES
FIXTURES
PERSONAL PROPERTY (see instructions)
MINERAL RIGHTS
TREES & VINES
OTHER
TOTAL
PENALTIES
(amount or percent)
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
YEAR/ROLL
INITIALS OF CLERK
TIMELY?
NSA DATE
DATE RECIEVED
Reset Form
Print Form
BOE-305-AH (P2) REV. 08 (01-15)
5. TYPE OF ASSESSMENT BEING APPEALED
P
Check only one. See instructions for ling periods
REGULAR ASSESSMENT – VALUE AS OF JANUARY 1 OF THE CURRENT YEAR
SUPPLEMENTAL ASSESSMENT
*DATE OF NOTICE: ______________
______________
ROLL CHANGE
ESCAPE ASSESSMENT
CALAMITY REASSESSMENT PENALTY ASSESSMENT
*DATE OF NOTICE: ______________
**ROLL YEAR: ______________
*Must attach copy of notice or bill, where applicable
**Each roll year requires a separate application
6. REASON FOR FILING APPEAL (FACTS) See instructions before completing this section.
If you are uncertain of which item to check, please check "I. OTHER" and provide a brief explanation of your reasons for filing this application.
The reasons that I rely upon to support requested changes in value are as follows:
A. DECLINE IN VALUE
The assessor’s roll value exceeds the market value as of January 1 of the current year.
B. CHANGE IN OWNERSHIP
1. No change in ownership occurred on the date of ________________.
2. Base year value for the change in ownership established on the date of __________________ is incorrect.
C. NEW CONSTRUCTION
1. No new construction occurred on the date of ________________.
2. Base year value for the completed new construction established on the date of __________________ is incorrect.
3. Value of construction in progress on January 1 is incorrect.
D. CALAMITY REASSESSMENT
Assessor’s reduced value is incorrect for property damaged by misfortune or calamity.
E. BUSINESS PERSONAL PROPERTY/FIXTURES. Assessor’s value of personal property and/or xtures exceeds market value.
1. All personal property/xtures.
2. Only a portion of the personal property/xtures. Attach description of those items.
F. PENALTY ASSESSMENT
Penalty assessment is not justied.
G.
CLASSIFICATION/ALLOCATION
1. Classication of property is incorrect.
2. Allocation of value of property is incorrect (e.g., between land and improvements).
H. APPEAL AFTER AN AUDIT. Must include description of each property, issues being appealed, and your opinion of value.
1. Amount of escape assessment is incorrect.
2. Assessment of other property of the assessee at the location is incorrect.
I. OTHER
Explanation (attach sheet if necessary)
7.
WRITTEN FINDINGS OF FACTS
($715.75 per parcel)
Are requested.
Are not requested.
8. THIS APPLICATION IS DESIGNATED AS A CLAIM FOR REFUND
See instructions.
No
Yes
CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any
accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief and that I am (1) the owner of the
property or the person affected (i.e., a person having a direct economic interest in the payment of taxes on that property – "The Applicant"), (2) an
agent authorized by the applicant under item 2 of this application, or (3) an attorney licensed to practice law in the State of California, State Bar
Number __________________, who has been retained by the applicant and has been authorized by that person to le this application.
SIGNATURE (Use Blue Pen - Original signature required on paper-led application) SIGNED AT (CITY, STATE)
DATE
t
NAME (Please Print)
FILING STATUS (IDENTIFY RELATIONSHIP TO APPLICANT NAMED IN SECTION 1)
P
OWNER AGENT ATTORNEY SPOUSE REGISTERED DOMESTIC PARTNER CHILD PARENT PERSON AFFECTED
CORPORATE OFFICER OR DESIGNATED EMPLOYEE
**ROLL YEAR:
9.
HEARING OFFICER: I request that my application be heard before a Hearing Officer. Yes No
(If your property is a single family dwelling, condominium, townhouse, multi-family dwelling of four units or less or the roll value is less
than $500.000, it should be noted that Findings of Fact are not available when your appeal is heard before a hearing officer and a
hearing officer's decision is final and cannot be brought back before the Appeals Board.)
✔
BOE-305-AH (P3) REV. 08 (01-15)
INFORMATION AND INSTRUCTIONS FOR ASSESSMENT APPEAL APPLICATION
The State Board of Equalization has prepared a pamphlet to assist you in completing this application. You may download a copy of Publication
30, Residential Property Assessment Appeals, at www.boe.ca.gov/proptaxes/asmappeal.htm or contact the clerk of your local board for a copy.
Filing this application for reduced assessment does not relieve the applicant from the obligation to pay the taxes on the subject property on or
before the applicable due date shown on the tax bill. The appeals board has two years from the date an application is led to hear and
render a decision. If a reduction is granted, a proportionate refund of taxes paid will be made by the county.
Based on the evidence submitted at the hearing, the appeals board can increase, decrease, or not change an assessment. The decision of the
appeals board upon this application is nal; the appeals board may not reconsider or rehear any application. However, either the applicant or the
assessor may bring timely action in superior court for review of an adverse action.
An application may be amended until 5:00 p.m. on the last day upon which the application might have been timely led. After the ling period, an
invalid or incomplete application may be corrected at the request of the clerk or amendments may be made at the discretion of the board. Contact
the clerk for information regarding correcting or amending an application.
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 courts.
The following instructions apply to the corresponding sections on the application form. Please type or print in ink all information on the application
form.
SECTION 1. APPLICANT INFORMATION
Enter the name and mailing address of the applicant as shown on the tax bill or notice. If the applicant is other than the assessee (e.g., lessee,
trustee, party affected), attach an explanation. NOTE: An agent’s address may not be substituted for that of the applicant.
SECTION 2. CONTACT INFORMATION - AGENT, ATTORNEY, OR RELATIVE OF APPLICANT
Provide the contact information for an agent, attorney, or relative if filing on behalf of the applicant. You are not required to have professional
representation. If you have an agent to assist you, the applicant must complete the Agent Authorization portion of this form or attach an
authorization which includes the information indicated below.
AUTHORIZATION OF AGENT
If the agent is not a California-licensed attorney or one of the relatives indicated in the certification section, you must complete this section, or
an agent’s authorization may be attached to this application. An attached authorization must contain all of the following information:
•
The date the authorization is executed.
• A statement that the agent is authorized to sign and file applications in the calendar year of the application.
• The specific parcel(s) or assessment(s) covered by the authorization, or a statement that the agent is authorized to represent the applicant
on all parcels and assessments located within the county that the application is being filed.
• The name, address, and telephone number of the agent.
• The applicant’s signature and title.
• A statement that the agent will provide the applicant with a copy of the application.
SECTION 3. PROPERTY IDENTIFICATION INFORMATION
Enter the appropriate number from your assessment notice or from your tax bill. If the property is personal property (e.g., an aircraft or boat), enter
the account/tax bill number from your tax bill. Enter a brief description of the property location, such as street address, city, and zip code, sufficient
to identify the property and assessment being appealed.
SECTION 4.
VALUE
COLUMN A. Enter the amounts shown on your assessment notice or tax bill for the year being appealed. Personal Property includes all
water craft (boats, vessels, jet-skis), airplanes, and business personal property. If you are appealing a current year assessment (base year or
decline in value) and have not received an assessment notice, or are unsure of the values to enter in this section, please contact the assessor’s
office. If you are appealing a calamity reassessment, penalty assessment, or an assessment related to a change in ownership, new construction,
roll change, or escape assessment, refer to the assessment notice you received.
COLUMN B. Enter your opinion of value for each of the applicable categories. If you do not state an opinion of value, it will result in the
rejection of your application.
COLUMN C. This column is for use by the appeals board. Do not enter anything in this column.
SECTION 5. TYPE OF ASSESSMENT BEING APPEALED
Check only one item per application. Check the item that best describes the assessment you are appealing.
Regular Assessment filing dates are: (1) July 2 through September 15 for all property located in the county provided the county
assessor sent a notice of assessed value by August 1 to all assessees with real property on the local roll; or (2) July 2 through November
30 for all property located in the county if the county assessor did not send notices of assessed values. Filing deadlines may be viewed at
www.boe.ca.gov/proptaxes/pdf/filingperiods.pdf.
BOE-305-AH (P4) REV. 08 (01-15)
Check the Regular Assessment box for:
• Decline in value appeals (value as of January 1 of current year).
• Change in ownership and new construction appeals when the 60 day filing period for a supplemental assessment appeal has been missed,
provided the following January 1 after change of ownership or new construction has passed.
Supplemental Assessment filing dates are within 60 days after the mailing date printed on the supplemental notice or supplemental tax bill, or
the postmark date of the notice or tax bill, whichever is later. Check the Supplemental Assessment box for:
• Change in ownership and new construction appeals filed within 60 days of the mailing date printed on the supplemental assessment notice
or supplemental tax bill, or the postmark date of the notice or tax bill, whichever is later.
Roll Change/Escape Assessment/Penalty Assessment filing dates are within 60 days after the mailing date printed on the assessment notice,
or the postmark date of the notice, whichever is later. Calamity Reassessment filing dates are within six months after the mailing of the
assessment notice. Check the Roll Change/Escape Assessment/Calamity Reassessment box for:
• Roll corrections
• Escape assessments, including those discovered upon audit
• Penalty Assessments
• Property damaged by misfortune or calamity, such as a natural disaster
For Supplemental and Roll Change/Escape Assessment/Calamity Reassessment appeals, indicate the roll year and provide the date of the
notice or date of the tax bill. Typically, the roll year is the fiscal year that begins on July 1 of the year in which you file your appeal. It is required
that you attach a copy of the supplemental or escape assessment notice or tax bill.
SECTION 6. REASON FOR FILING APPEAL (FACTS)
Please check the item or items describing your reason(s) for filing this application. You may attach a brief explanation if necessary. Evidence must
be presented at the hearing; do not attach hearing evidence to this application.
A Decline in Value appeal means that you believe the market value of the property on January 1 of the current year is less than the assessed
value for the property. If you select Decline in Value, be advised that the application will only be effective for the one year appealed. Subsequent
years will normally require additional filings during the regular assessment appeal filing period.
In general, base year is either the year your real property changed ownership or the year of completion of new construction on your property; base
year value is the value established at that time. The base year value may be appealed during the regular filing period for the year it was placed
on the roll or during the regular filing period in the subsequent three years.
Calamity Reassessment includes damage due to unforeseen occurrences such as fire, earthquake, and flood, and does not include damages
that occur gradually due to ordinary natural forces. An appeal application may only be filed after you have (1) filed a request for reassessment due
to a calamity with the assessor; and (2) you have received a notice from the assessor in reply to that request for reassessment.
Only applications filed for penalties imposed by the assessor can be removed by the board. A penalty assessed by the tax collector cannot be
removed by the appeals board; for example, late charges on payments.
For classification of property, indicate whether you are appealing only an item, category, or class of property. Please attach a separate sheet
identifying what property will be the subject of this appeal. Allocation of value is the division of total value between various components, such as
land and improvements.
Appeal after an Audit must include a complete description of each property being appealed, and the reason for the appeal. Contact the clerk to
determine what documents must be submitted. If not timely submitted, it will result in the denial of your application.
SECTION 7.
WRITTEN FINDINGS OF FACTS
Written findings of facts are explanations of the appeals board’s decision, and will be necessary if you intend to seek judicial review of an adverse
appeals board decision. Findings of facts can only be requested if your appeal is heard before a board and if made in writing at any time prior to
the commencement of the hearing. Failure to pay the required fees prior to the conclusion of the hearing will be deemed a waiver of the request.
Requests for a tape recording or transcript must be made no later than 60 days after the final determination by the appeals board. Contact the
clerk to determine the appropriate fee; do not send payment with your application.
SECTION 8. DESIGNATION AS CLAIM FOR REFUND
Indicate whether you want to designate this application as a claim for refund. If action in superior court is anticipated, designating this application
as a claim for refund may affect the time period in which you can file suit. NOTE: If for any reason you decide to withdraw this application, that
action will also constitute withdrawal of your claim for refund.
CERTIFICATION - Check the box that best describes your status as the person filing the application.
REQUESTS FOR EXCHANGE OF INFORMATION
You may request an “exchange of information” between yourself and the assessor regardless of the assessed value of the property. If the
assessed value of the property exceeds $100,000, the assessor may initiate an “exchange of information” (Revenue and Taxation Code section
1606). Such a request may be filed with this application or may be filed any time prior to 30 days before the commencement of the hearing on
this application. The request must contain the basis of your opinion of value. Please include comparable sales, cost, and income data where
appropriate to support the value. In some counties, a list of property transfers may be inspected at the assessor’s office for a fee not to exceed
$10. The list contains transfers that have occurred within the county over the last two years.
The applicant shall pay a $30 fee per parcel at the time of filing an application, which shall be refunded within 30 days of the hearing date if the
applicant prevails. "Prevail" shall mean any change in assessed value made by the Board in favor of the applicant. Payment of the fee must be made
by Check or Money Order and payable to the County of Riverside. The filing fee may be waived where the applicant would qualify for a waiver of court
fees and costs pursuant to Government Code Section 68632.
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ASSESSMENT APPEAL APPLICATION CLERK OF THE BOARD, P.O.

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Completed 3 December 2020

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