Property Tax Appeals in Tehama County, California
Tehama County's Assessment Appeals page states that the property taxes owed are based on the Assessor's assessed value, and that an owner who disagrees can first talk with the Assessor's staff, who may correct an error without a formal appeal. If the owner and Assessor cannot agree, the owner can appeal to the Tehama County Board of Equalization, which is also the Board of Supervisors, by filing a timely Application for Changed Assessment. The page states the filing period varies each year and directs applicants to call the Clerk of the Board's Office at (530) 527-3287 for the current filing period; it does not state a dollar filing fee. The application form can be obtained at the Clerk of the Board of Equalization's Office, 633 Washington Street, Room 12, County Courthouse, or by mail at P.O. Box 250, Red Bluff, CA 96080. FairPath can help an owner organize a comparison table, condition photos, official links, and a filing checklist. It does not file the application, choose the owner's opinion of value, 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 or a different assessment type, and confirm the current filing period directly with the Clerk of the Board since Tehama County's page states that period varies each year rather than printing fixed dates. Tehama County sits in the northern Sacramento Valley along the Sacramento River, anchored by the county seat of Red Bluff and the olive-growing area around Corning, with cattle-ranching rangeland extending east toward the foothills of Lassen National Forest and Mount Lassen. A property a few miles away may sit in a very different agricultural, rangeland, or foothill-fire designation, so land use and site access should be confirmed against the Assessor's record rather than assumed from a map.
Filing process: Tehama County's Assessment Appeals page states that an owner should first talk with the Assessor's staff, who can explain the assessed value, answer questions, and review additional information, and who may correct an error without a formal appeal. If no agreement is reached, the owner can appeal to the Tehama County Board of Equalization by filing a timely Application for Changed Assessment; the page states the filing period varies each year and directs applicants to call the Clerk of the Board's Office at (530) 527-3287 to confirm the current period. The Application for Changed Assessment form, form BOE-305-AH, can be obtained at the Clerk of the Board of Equalization's Office, 633 Washington Street, Room 12, County Courthouse, or received by mail at P.O. Box 250, Red Bluff, CA 96080; the page also links to the form and an instruction sheet online. The page does not state a dollar filing fee for the application.
Evidence to review: Tehama County's Assessment Appeals page links to the State Board of Equalization's assessment appeals video and to the Residential Property Assessment Appeals Manual in English and Spanish as background for preparing a hearing. The Application for Changed Assessment's own instructions describe a request for an exchange of information with the Assessor's Office under Revenue and Taxation Code Section 1606, available once the assessed value exceeds $100,000, through which comparable sales, cost, and income data supporting an opinion of value may be exchanged. Build a comparable-sales table showing sale date, price, parcel, community, lot size, living area, age, and condition, weighted toward sales near the January 1, 2026 lien date. For rangeland, agricultural, or foothill parcels, document acreage, water access, and any wildfire-related site conditions with dated photographs, since Tehama County's terrain spans valley farmland and fire-prone foothill rangeland.
Current deadline guidance: 2026 regular assessment appeals: filing period ends November 30, 2026; the county directs owners to the Clerk of the Board for the current filing period. The Board of Equalization lists Tehama among the counties whose 2026 regular filing period ends November 30, 2026; file with the Tehama County Board of Equalization (Clerk of the Board) as its page describes. Tehama County's own Assessment Appeals page states that the assessment appeal filing period varies each year and directs applicants to contact the Clerk of the Board's Office at (530) 527-3287 for the current filing period rather than printing fixed dates.
Tehama County's own Assessment Appeals page states that the filing period varies each year and directs applicants to call the Clerk of the Board's Office at (530) 527-3287 for the current dates, rather than printing a fixed window.
Tehama County's page states that talking with the Assessor's staff first may resolve an error without a formal appeal to the Board of Equalization.
Tehama County's Assessment Appeals page does not state a dollar filing fee for the Application for Changed Assessment.
Tehama County spans Sacramento Valley farmland around Red Bluff and Corning's olive-growing area, extending into cattle-ranching rangeland toward Lassen National Forest.
Official filing authority: Tehama County Board of Equalization, Clerk of the Board. https://www.tehama.gov/government/departments/clerk-of-the-board/assessment-appeals
Source: Tehama County, Assessment Appeals, https://www.tehama.gov/government/departments/clerk-of-the-board/assessment-appeals. Reviewed 2026-09-22.
Source: Tehama County, Clerk of the Board, https://www.tehama.gov/government/departments/clerk-of-the-board/. Reviewed 2026-09-22.
Source: Tehama County Clerk of the Board, Application for Changed Assessment (BOE-305-AH) with Instruction Sheet, https://www.tehama.gov/wp-content/uploads/2025/03/305ah-rev12-05-24.pdf. 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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