Prop 8 appeal appraisal in Sacramento County
If your home's market value on January 1 was below its assessed value, you can ask Sacramento County for a Prop 8 reduction. Start with the free informal review. A written appraisal from a licensed, independent appraiser is optional evidence you can submit with it or with a formal appeal. The report is effective January 1.
This year: the formal appeal window closes November 30, 2026. The free informal review stays open through December 31.
What is a Proposition 8 assessment appeal?
Under California's Proposition 13, your property is normally assessed at a "base year" value that increases slowly each year, by no more than 2%. Proposition 8, a separate measure, lets the county assessor temporarily lower that assessed value when the property's market value has fallen below it. That can lower the property tax bill for that year.
The comparison is made as of January 1, the lien date, of the tax year in question. The State Board of Equalization's decline-in-value page describes the test. It is not automatic for every property in every year, so if you believe your assessed value is above market value, you have two ways to ask.
A reduction is temporary, and worth understanding before you start. A Proposition 8 reduction is not locked in. The assessor reviews the value again every year, and if the market recovers, the assessed value can be raised back up. That increase is not held to the usual 2% annual cap, because the assessment is simply catching back up to the base year value it would otherwise have had. A successful appeal lowers the bill for the years the lower value applies; it does not permanently reset what the property is assessed at.
Stronger evidence for the case you're already making
The Assessment Appeals Board weighs evidence of your property's market value as of that January 1 date. Not all evidence carries equal weight: an automated online estimate or a printout of nearby listings reflects asking prices and algorithmic guesses, not a documented, defensible opinion of value.
A written appraisal report from a licensed appraiser, based on a physical inspection, researched comparable sales and a documented approach to value, is generally more credible evidence than either of those. It doesn't file your request or argue it for you; it gives what you file something solid to stand on.
Because the value date is January 1, the appraisal is normally a retrospective appraisal: an opinion of what the home was worth on that past date, using sales and conditions that existed then. Tell us the tax year you are appealing and we will set the effective date to match.
Informal review first, formal appeal by November 30
1. The Assessor's informal review (free). You can request a Prop 8 review from the Sacramento County Assessor from July 1 to December 31 each year. No appraisal is required, and for many homeowners this is the right first step.
2. The formal assessment appeal. This is filed with the Clerk of the Board and heard by the Assessment Appeals Board. The filing window is July 2 to November 30 each year, and there is no late filing for a missed period. The Clerk of the Board lists a $30 non-refundable processing fee per application for each year, and its page has occasionally shown slightly different dates, so check it before you file. Confirm the current fee on the county's site before filing.
Watch the overlap. The informal review window runs a month past the formal one, and an informal review may not be finished before November 30. If you may want a formal appeal, file it by November 30. For the current year, the formal deadline is November 30, 2026.
Other counties. Many California counties close the formal window on September 15 instead of November 30. Placer County's informal value review runs July 2 to December 31. Other counties set their own dates, so check with that county's Assessor or Clerk of the Board.
What to have ready
- The property address and your current assessed value (from your assessment notice or tax bill).
- The tax year you are asking about, so the January 1 effective date is right.
- Any recent nearby sales you know of, with addresses and prices if you have them.
- Condition issues the home had as of January 1, such as deferred repairs, damage or an unfinished remodel.
- Any informal review result you have already received from the Assessor.
From first call to written report
A straightforward process, handled personally from start to finish.
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Get in touch
Call or send a quote request with the property address, your assessed value and the tax year. That's enough to get started.
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Quote and timeline confirmed
Most single-family homes and condos are $400 to $500, quoted before any work begins. Larger, rural or unusual properties are quoted individually. Extra effective dates or rush service are quoted separately.
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Inspection and market research
A physical inspection of the property, paired with research and analysis of comparable sales as of January 1 of the tax year.
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Written appraisal report
You receive a signed, written opinion of value, typically 3 to 7 business days after the inspection, that you can submit with your informal review or your formal appeal.
Is this worth it for you?
When not to hire us. The informal review is free, so try it before paying for anything. If comparable homes have sold at or above your assessed value, a reduction is unlikely, and an independent appraisal would confirm that rather than support a reduction.
When it makes sense. An appraisal is most useful when there is a real, documentable gap between your assessed value and what the home would have sold for on January 1, or when the informal review was denied or came back too low. If you're not sure which situation applies, a phone call costs nothing. You can also read our FAQ and pricing page, or see how we work around Sacramento.
Prop 8 appeal appraisal FAQ
Do I need an appraisal to ask for a Prop 8 reduction?
No. The Assessor's informal review is free and does not require an appraisal. An appraisal is optional supporting evidence, and it helps most when the gap between your assessed value and market value is real, or when the informal review did not give you the reduction you expected.
What date does the appraisal need to be as of?
January 1 of the tax year you are appealing. Prop 8 compares your assessed value with market value on that lien date, so the appraisal is normally a retrospective one with a January 1 effective date, even if the inspection happens months later.
Is there a fee to file a formal appeal in Sacramento County?
The Clerk of the Board lists a $30 non-refundable processing fee per application, for each year. Check the Clerk of the Board's page for the current amount and filing method before you file.
What is the difference between the informal review and the formal appeal?
The informal review is a free request to the Assessor, accepted July 1 to December 31 each year. The formal appeal is filed with the Clerk of the Board, July 2 to November 30 each year, and goes to the Assessment Appeals Board. If you may want a formal appeal, file it by November 30, because the informal review may not be finished by then.
How much does the appraisal cost, and how long does it take?
$400 to $500 for a typical single-family home or condo, quoted before any work starts. The written report is typically delivered 3 to 7 business days after the inspection. Larger, rural or unusual properties are quoted individually.
Will a Prop 8 reduction last?
Not necessarily. The Assessor reviews the value every year. If the market recovers, the assessed value can rise back toward your Prop 13 base year value, and that catch-up is not held to the usual 2% annual limit.
Considering a Prop 8 appeal this year?
Request a quote with your property address, assessed value and tax year, or call directly to talk it through.
Important information about this service
Valley-Wide Appraisal Services provides independent real estate appraisal services only. Daniel R. Nelson is a licensed residential real estate appraiser, not an attorney, tax agent, or other legal or tax professional, and nothing on this page is legal or tax advice.
Valley-Wide Appraisal Services does not represent property owners before the Assessment Appeals Board, does not file requests or appeals on a property owner's behalf, and does not guarantee any particular outcome, tax reduction, or savings. Filing an assessment appeal, and its outcome, remain entirely the property owner's responsibility and the Assessment Appeals Board's decision.
For official filing procedures, forms, and deadlines, contact the Sacramento County Assessor's Office or Clerk of the Board directly, or check that county's own website for current information (details on this page may not reflect the most recent county rules).