A Los Angeles County owner may apply to the Assessment Appeals Board when the enrolled value appears higher than the property's taxable value under California rules. For the 2026 regular roll, the county posts a November 30 deadline and a $46 nonrefundable filing fee. The owner must identify the assessment being challenged, state a requested value, sign the application, and file through an accepted route. Supplemental, escape, calamity, and base-year disputes can follow different notice-based periods. FairPath can organize owner-selected comparable sales, condition facts, and official parcel material, but the owner remains responsible for choosing the claim, confirming the notice date, paying the fee, and filing a complete application.
Assessment context: Los Angeles County contains many separate submarkets, from coastal neighborhoods and hillside parcels to dense urban corridors, planned suburbs, foothill communities, and high-desert areas. The Assessor's roll should be checked for parcel number, land and improvement values, base-year history, building area, use code, year built, lot size, and recorded transfers. Proposition 13 limits annual inflation adjustments but does not prevent reassessment after a change in ownership or new construction. A lower current market value claim and a base-year value dispute are not interchangeable. Comparable evidence should therefore match the relevant valuation date, property type, and local market rather than relying on countywide averages or tax amounts.
Filing process: Use the county Applicant Login for electronic filing or follow the Board's AAB-100 paper instructions for mail or delivery. The county requires the filing fee unless a properly supported waiver applies. Preserve the confirmation, payment record, and a complete copy of every attachment. Identify the exact roll year and assessment type shown on the notice; a supplemental assessment may create a separate application even when a regular assessment is also disputed. The Clerk screens applications for completeness and schedules accepted matters. Owners should monitor Board correspondence, observe exhibit-exchange directions, and continue paying taxes while an appeal is pending. Contact with the Assessor does not itself file an appeal or extend a statutory deadline.
Evidence to review: Build the record around value on the legally relevant date. Useful material can include nearby arm's-length sales, a recent appraisal, photographs, contractor estimates, permits, maps, and documents showing physical defects, access limits, easements, wildfire exposure, slope, noise, or other property-specific influences. Explain why each sale competes with the subject and adjust for location, site, living area, age, quality, remodeling, parking, view, and condition. Do not present a neighbor's lower assessment as though it were a sale. For base-year or new-construction questions, include deeds, closing records, plans, permits, and completion facts. A short indexed exhibit list helps the Board trace each requested adjustment to its source.
Current deadline guidance: November 30, 2026 for regular assessment appeals. Los Angeles County's 2026 regular assessment filing period closes at 11:59 p.m. Pacific time on November 30, 2026. Supplemental and escape assessments use the deadline printed on the notice, so owners should not substitute the regular-roll date for a notice-specific appeal.
The 2026 Los Angeles regular-roll deadline is November 30 at 11:59 p.m. Pacific time, while notice-based assessments can have different filing periods.
The county posts a $46 nonrefundable application fee and provides a fee-waiver process under its stated requirements.
A single parcel can carry regular, supplemental, escape, or base-year issues that require different dates and supporting records.
Coastal, hillside, wildfire-interface, urban, and desert properties require evidence from the subject's actual competitive market.
Official filing authority: Los Angeles County Assessment Appeals Board. https://lacaab.lacounty.gov/Home.aspx?cm_type=gnav
Source: Los Angeles County Assessment Appeals Board, Assessment Appeals Board Online Services, https://lacaab.lacounty.gov/Home.aspx?cm_type=gnav. Reviewed 2026-07-16.
Source: Los Angeles County Executive Office, Assessment Appeals Services, https://bos.lacounty.gov/Services/Assessment-Appeals. Reviewed 2026-07-16.
Source: California State Board of Equalization, Property Tax Assessment Appeals, https://www.boe.ca.gov/proptaxes/asmappeal.htm. Reviewed 2026-07-16.