Kern County property taxes are based on the assessed value of a given property, as determined by the County Assessor. If you disagree with the value assigned to your property by the Assessor's office, you may appeal that value to the Assessment Appeals Board.
Before making a formal appeal, you are advised to contact the County Assessor at 661-868-3485 to verify the property's assessed value, and discuss any related information that you might have. If the County Assessor's office discovers that an error has been made, they may be able to reduce the assessed value of the property, and you may not need to continue with the appeal process.
If, however, you and the County Assessor cannot agree on the assessed value, you may appeal the assessment to the Assessment Appeals Board. If you decide to go ahead with the appeal, you must file an Assessment Appeal Application before the filing deadline has passed.
The State Board of Equalization has prepared a pamphlet (Publication 30) to assist you in completing this application.
Filing an application for reduced assessment does not relieve you from the obligation to pay the taxes on the subject property on or before the applicable due date shown on the tax bill. If a reduction is granted, a proportionate refund of taxes paid will be made by the county in the manner provided by law.
Based on the evidence, the Appeals Board can increase as well as decrease an assessment. The decision of the Appeals Board upon the application is final; the Appeals Board may not reconsider or rehear any application. However, either you or the Assessor may bring timely action in superior court for review of an adverse action.
The Appeals Board can hear matters concerning an Assessor's allocation of exempt values. However, it cannot hear matters relating to a person's or organization's eligibility for a property tax exemption. Appeals regarding the denial of exemptions are under the jurisdiction of the Assessor and/or the Superior Court.
Assessment Appeal Application
California State Guide to Residential Property Assessment Appeals (Publication 30) (PDF) – This pamphlet can guide you in completing the Kern County application (see above link), but do NOT fill out/submit the sample application in the Publication 30 booklet.
Mail the completed application to:
Clerk of the Board
1115 Truxtun Avenue, 5th Floor
Bakersfield, CA 93301 - 4617
Note: An application may be amended until 5:00 pm on the last day upon which the application might have been timely filed. After the filing period deadline, an invalid or incomplete application may be corrected at the request of the Clerk of the Board or amendments may be made at the discretion of the Assessment Appeals Board. Contact the Clerk of the Board for information regarding correcting or amending an application.
Assessment Appeals Board
The Assessment Appeals Board is an independent agency, separate from the Assessor’s Office, established to decide disputes between the County Assessor and property owners like you.
The Assessment Appeals Board, with proper evidence, can:
- Lower or raise a property’s assessed value
- Remove a penalty assessment imposed by the Assessor
- Reverse a change in ownership or new construction reassessment
The Assessment Appeals Board cannot:
- Reduce your property’s assessed value simply because you are paying more taxes than your neighbor
- Remove penalties and interest for late payment of property taxes
- Reduce your taxes due to your inability to pay
- Fix the tax rate, levy taxes, or change tax rates
- Grant or deny exemptions
- Extend filing periods
- Change the decision of another appeals board
- Rehear an issue already ruled upon
Additional Information about the Assessment Board (e.g., legal authority, meeting location, list of members)
Phone: (661) 868-3585