Property Tax Appeals in Sacramento County, California
Sacramento County's 2026 Annual Filing Period for Decline in Value runs July 2 through November 30, 2026, according to the Clerk of the Board of Supervisors. A $30.00 non-refundable processing fee is due for each application filed for each year. Unlike some neighboring counties, Sacramento does not accept an electronic signature or online submission; an owner may fill out the Assessment Appeal Application online to save a copy, but the original, signed paper application must be mailed or hand-delivered to the Assessment Appeals Board. FairPath can organize an owner-managed comparison table, condition exhibits, official links, and a filing checklist. It does not file the application, select the owner's opinion of value, pay the fee, negotiate with the Assessor, or appear at the hearing.
Assessment context: Start 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 following a purchase or completed construction, or an escape assessment. Sacramento County combines the dense urban core and older neighborhoods of the City of Sacramento, established suburbs such as Citrus Heights, Elk Grove, and Rancho Cordova, and unincorporated river-delta and rural areas in the county's south end, which is why the county maintains a separate South County Service Center for filings. Property type, lot size, age, condition, and any flood-zone or levee-adjacent characteristics should be verified against the Assessor's record rather than assumed.
Filing process: Complete the Assessment Appeal Application with Instructions, either by filling it out online to save a copy or by hand, and read the filing dates and instructions before signing. Sacramento County only accepts paper applications: mail or deliver the original, signed application with the $30.00 non-refundable fee, payable by check, money order, or cash, to the Assessment Appeals Board, 700 H Street, Suite 2450, Sacramento, CA 95814, or to the County Service Center, South, at 8239 E. Stockton Boulevard, Suite A, Sacramento, CA 95828. Keep a copy of the signed application and proof of mailing or delivery. Property taxes remain due while the appeal is pending.
Evidence to review: Sacramento's Assessment Appeals Board follows the State Board of Equalization's exchange-of-information rules, allowing either the applicant or the Assessor's Office to request an exchange under Revenue and Taxation Code Section 1606 after filing. Build a comparable-sales table showing sale date, price, parcel, neighborhood, lot size, living area, age, and condition, and prioritize sales close to the January 1, 2026 lien date; California generally excludes comparable sales occurring more than 90 days after that date. Dated photographs, permits, and inspection findings can document deferred maintenance, flood-related limitations, or other condition facts that a distance-only comparison would miss.
Current deadline guidance: 2026 regular assessment appeals: July 2 through November 30, 2026. Sacramento County's Clerk of the Board posts the 2026 Annual Filing Period for Decline in Value as July 2, 2026 through November 30, 2026, consistent with the California State Board of Equalization's certified county filing-period table. Supplemental and escape assessments instead run on a notice-specific 60-day clock from the mailing or postmark date on the notice, whichever is later.
Sacramento County uses the extended November 30 regular filing deadline rather than the earlier September 15 deadline used by some other California counties.
The Clerk of the Board charges a $30.00 non-refundable processing fee for each application filed for each year, payable by check, money order, or cash.
Sacramento County only accepts signed paper applications; an owner can complete the form online but must mail or hand-deliver the original, signed copy.
Applications may be filed in person at the Assessment Appeals Main Office downtown or at the County Service Center, South, in the county's southern service area.
Official filing authority: Sacramento County Clerk of the Board of Supervisors, Assessment Appeals. https://sccob.saccounty.gov/Pages/AssessmentAppeals.aspx
Source: Sacramento County Clerk of the Board of Supervisors, Assessment Appeals, https://sccob.saccounty.gov/Pages/AssessmentAppeals.aspx. Reviewed 2026-09-22.
Source: Sacramento County Assessor, Assessment Appeals, https://assessor.saccounty.gov/us/en/assessment-appeals.html. 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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