Property Tax Appeals in Imperial County, California
Imperial County's Assessment Appeals Board page states that the Clerk of the Board has certified a regular filing period of July 2 through November 30 for Assessment Appeal Applications, and that a non-refundable filing fee of $35.00 for each application must be included at the time of filing. Payment can be made by check, money order, or cash, payable to the County of Imperial. The page also states that faxed applications will not be accepted, though a mailed application postmarked by the November 30 deadline is considered timely filed. FairPath can help an owner organize a comparison table, condition photos, official links, and a filing checklist, but it does not file the application, choose the owner's opinion of value, pay the fee, or communicate with the Assessor's Office on the owner's behalf.
Assessment context: Begin with the Assessor's parcel record and confirm whether the dispute concerns the January 1, 2026 lien-date value on the regular roll, a supplemental assessment tied to a change of ownership or new construction, or a roll change or escape assessment. Imperial County occupies California's southeastern desert corner along the Mexican border, anchored by El Centro, Calexico, Brawley, and other Imperial Valley communities built around irrigated agriculture fed by the All-American Canal. The county also includes the Salton Sea shoreline to the north and stretches of low desert and geothermal-resource land to the east. A comparable a few miles away may sit in a different irrigation district, agricultural zone, or proximity to the Calexico border crossing, so zoning, water-delivery access, and land use should be confirmed against the Assessor's record rather than assumed from a map.
Filing process: Download the Assessment Appeal Application from the Imperial County Assessment Appeals Board page, along with the Application Withdrawal Request and Agent's Revocation/Substitution forms if needed. Provide the parcel number, assessment year, and the applicant's opinion of value, and include the non-refundable $35.00 filing fee for each application, payable to the County of Imperial by check, money order, or cash. The page states that faxed applications will not be accepted, and that an application mailed and postmarked by the November 30 deadline — or by the next business day if November 30 falls on a weekend or legal holiday — is deemed timely filed. Property taxes remain due while an appeal is pending. Questions about the appeal process can be directed to the Clerk of the Board; questions about values or exemptions go to the Assessor's Office.
Evidence to review: Imperial County's page does not describe an online exchange-of-information system, so build a written record an owner can present or submit with the application. A comparable-sales table showing sale date, price, parcel, community, lot size, living area, age, and condition is a neutral way to organize evidence, prioritizing sales near the January 1, 2026 lien date. For agricultural or irrigated parcels, document water-delivery access, crop history, and any drainage or soil-condition limitations with dated photographs or inspection notes. For properties near the Salton Sea shoreline or in geothermal-resource areas, note any physical limitations affecting use or access. FairPath organizes owner-provided facts and photos into a packet; it does not decide what value to claim or submit anything on the owner's behalf.
Current deadline guidance: 2026 regular assessment appeals: July 2 through November 30, 2026. Imperial County's Assessment Appeals Board page states that the Clerk of the Board has certified the assessment appeals filing period under Revenue and Taxation Code Section 1603, and that the filing period for Regular Assessment Appeals runs from July 2 through November 30 of each year for all real and personal properties, consistent with the California State Board of Equalization's certified 2026 county filing-period table. Supplemental and Roll Changed/Escape assessments instead run on a 60-day clock from the date of the Assessment Tax Notice.
Imperial County's Assessment Appeals Board certifies the same July 2 through November 30 regular filing period each year, consistent with the Board of Equalization's 2026 certified county table.
A non-refundable $35.00 filing fee for each application must be included at the time of filing, payable to the County of Imperial by check, money order, or cash.
The Assessment Appeals Board page states that faxed applications will not be accepted, though a mailed application postmarked by the November 30 deadline is considered timely.
Imperial County spans the irrigated Imperial Valley farmland around El Centro, Brawley, and Calexico near the Mexican border, along with Salton Sea shoreline and geothermal-resource desert land.
Official filing authority: Imperial County Clerk of the Board, Assessment Appeals Board. https://board.imperialcounty.org/assessment-appeals-board/
Source: Imperial County Board of Supervisors, Clerk of the Board, Assessment Appeals Board, https://board.imperialcounty.org/assessment-appeals-board/. Reviewed 2026-09-22.
Source: Imperial County Assessor, Imperial County Assessor's Office, https://assessor.imperialcounty.org/. Reviewed 2026-09-22.
Source: California State Board of Equalization, Letter to Assessors 2026/023: 2026 Assessment Appeal Filing Periods, https://boe.ca.gov/proptaxes/pdf/lta26023.pdf. Reviewed 2026-09-22.
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