Assessment Appeals

The property taxes you pay are based on your property’s assessed value, as determined by the Shasta County Assessor’s Office.

What do I do if I disagree with the Assessor’s value?

Talk to the Shasta County Assessor’s Office first. They can:

1. Receive and provide information about the property value
2. Explain the valuation process and/or reassess the property
3. Answer any questions you may have about the assessment
4. Review any additional, pertinent information you may provide

If the Assessor’s staff discovers an error, they may be able to reduce your property’s assessed value to correct that error and you may not need to file an appeal.  However, if you and the County Assessor cannot reach an agreement, you can appeal that value to the Shasta County Assessment Appeals Board (Assessment Appeals Board). 

The Shasta County Board of Supervisors has delegated the authority to review assessed values to the Assessment Appeals Board by ordinance in 1979 (Ordinance No. 494-178).  This quasi-judicial body appointed by the Shasta County Board of Supervisors conducts hearings on property assessment disputes.  After consideration of relevant evidence submitted at a hearing by the applicant/owner/agent and Assessor, it is the Assessment Appeals Board’s role to make a fair, impartial decision on whether the property value should be decreased, increased, or remain the same. 

The Office of the Clerk of the Board of Supervisors provides functional support for the County Assessment Appeals Process. This process is initiated when a citizen files an Assessment Appeal Application and involves the Taxpayer, The County Assessor, and the County Assessment Appeals Board.

The Clerk's role in Managing the Assessment Appeal process consists of the following function:

• Management of Assessment Appeal Process
• Assists Taxpayers Regarding Assessment Appeal Process
• Acceptance of Assessment Appeal Application
• Reviews Applications for Completeness
• Prepares and distributes Notices for Assessment Appeal Hearings
• Prepares the Assessment Appeal Hearing Calendar and Agenda
• Clerks Assessment Appeal Hearings
• Prepares Minutes and Minute Orders
• Prepares and distributes Notices of Assessment Appeals Board Decisions

Forms and Publications:

Please note:  Shasta County requires wet-ink signatures for Assessment Appeal Applications and Authorization of Agent Forms.  Photocopies and scans are not accepted.

• Shasta County Assessment Appeals Application (Roll Year 2024-2025) (PDF)  Note:  There is a $60 non-refundable filing fee per application/parcel.
• Authorization of Agent/Designation of Attorney Form (PDF)
• Request for Withdrawal of Assessment Appeal Application (PDF)
• Request for Hearing Postponement on Application for Changed Assessment (309 Waiver) (PDF)

Additional Links/Resources:

• Appealing Your Property Assessment Pamphlet (PDF)  Designed to print legal sized, double-sided, and be folded in fourths.
• Assessment Appeals Information from the Shasta County Assessor’s Office
• Frequently Asked Questions
• How to appeal the assessed value of residential properties – a guide for California property owners (Publication 30)
• How to Prepare for an Assessment Appeal Hearing (Video)
• Assessment Appeals Manual
• California State Board of Equalization (BOE)
• Property Tax Rules
• California Code of Regulations, Title 18, Public Revenues

For information regarding Assessment Appeals, please contact the Office of the Shasta County Clerk of the Assessment Appeals Board at (530) 225-5550 or email clerkoftheboard@shastacounty.gov.