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State statute

BOE-305-A

California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.

Edition
2026-09-26
Last updated
2026-09-27
Jurisdiction
California

BOE-305-A

Exceptions & meaning →

Page 1

THIS PAGE WATERMARKED SAMPLE ONLY CONTACT ASSESSOR FOR ACTUAL FORM

BOE-305-A (P1) REV. 02 (08-09)

INFORMAL ASSESSMENT REVIEW
NOTE: To be completed and filed with the
assessor’s office by March 15.

IMPORTANT You should keep a copy of this form for your records and as a reminder to file an ApplicationFORMfor Changed
Assessment by [September 15/November 30] if your assessment issue has not been resolved.

APPLICANT AND PROPERTY INFORMATION

NAME (LAST, FIRST, MIDDLE INITIAL) ASSESSOR’S PARCEL NUMBER

MAILING ADDRESS E-MAIL ADDRESS ONLY CITY STATE ZIP CODE DAYTIME TELEPHONE ACTUALALTERNATE TELEPHONE FAX TELEPHONE

YOUR OPINION OF VALUE AS OF JANUARY 1 CURRENT TAX BILL ASSESSMENT

YOUR PURCHASE PRICE DATE OF PURCHASE (MONTH, DAY, YEAR) FOR
COMPARABLE MARKET DATA INFORMATION

DESCRIPTION SALE ADDRESS SALE DATE PRICE (if additional space is needed, use back of form)1 SAMPLE

1

2 ASSESSOR

3

CERTIFICATION
I certify (or declare) that the foregoing and all information hereon, including any accompanying statements or documents, is true, correct
and complete to the best of my knowledge and belief.

OWNER SIGNATURE OWNER NAME
tCONTACTAGENT SIGNATURE (IF APPLICABLE) AGENT NAME (IF APPLICABLE)
t
AGENT COMPANY NAME (IF APPLICABLE) AGENT E-MAIL ADDRESS (IF APPLICABLE)

THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

Exceptions & meaning →

Page 2

BOE-305-A (P2) REV. 02 (08-09)

INSTRUCTIONS

Section 51 of the California Revenue and Taxation Code provides that the assessed value of any real property shall not
exceed its market value on the January 1 lien date. If you have evidence that the value of your property on January 1, 20
____ is less than its assessed value, please provide the information requested below and return this form to the assessor’s
office by MARCH 15. Should March 15 fall on a weekend, holiday, or the county’s offices are closed for the entire day, the
filing deadline moves to the next business day. Informal Assessment Review forms postmarked or delivered to the assessor’s
office AFTER THE DEADLINE WILL NOT BE PROCESSED. Applicants will be notified by mail of any late filing. If you have
any questions, please contact the assessor’s office at ____________________.

To protect your rights, you should file an Application for Changed Assessment with the clerk of the county board NO LATER
THAN [SEPTEMBER 15/NOVEMBER 30] if: (1) you are unable to meet the March 15 filing deadline for this form; (2) you receive the assessor’s response to your request for an assessment review before September 1 butFORMdisagree with the
assessor’s value; or (3) you do not receive the assessor’s response to your request for an assessment review by September
1. If the board of supervisors in the county in which the real property is located has adopted a resolution in accordance with
section 1603 of the Revenue and Taxation Code and if you receive the assessor’s value conclusion resulting from your
request for an assessment review after September 1, then the deadline for filing the Application for Changed Assessment will
be either 60 days after the mailing of the response by the assessor or by December 31 of the year in which the application
for Informal Assessment Review is filed, whichever is earlier. You should check with the clerk of the board of supervisors
to determine if a section 1603 resolution has been adopted. The normal assessment appeals filing period is from JULY 2
through [SEPTEMBER 15/NOVEMBER 30]. You may request an Application for Changed Assessment after July 2 by calling the clerk of the board of supervisors at ____________________.ONLY ACTUAL
FOR SAMPLE
ASSESSOR

CONTACT

Exceptions & meaning →

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