How to Protest Property Taxes in Los Angeles County

The Board, not the Assessor, hears the formal appeal

The Los Angeles County Assessment Appeals Board is an independent agency, separate from the Assessor's Office, that hears property assessment disputes between taxpayers and the Assessor and decides the assessed value based on the evidence presented at the hearing. A Board decision can result in a decrease, an increase, or no change in the assessed value. File the formal application with the Board. An informal review with the Assessor does not preserve a formal appeal right on its own.

Filing periods by assessment type

The Board's online filing site states four filing periods:

• Regular assessments: July 2 to November 30 of each year, for all real and personal property assessments.
• Supplemental assessments: within 60 days of the mailing date printed on the supplemental notice or tax bill, or the postmark date of the notice or tax bill, whichever is later.
• Roll-change, adjusted, and escape assessments: within 60 days of the mailing date printed on the notice or adjusted or escape assessment tax bill, or the postmark date of the notice or tax bill, whichever is later.
• Misfortune and calamity reassessments: within six months after the mailing date of the proposed reassessment notice.

If the final filing date falls on a Saturday, Sunday, or a legal holiday, an application that is mailed and postmarked on the next business day is deemed timely filed. For 2026, the Board's site states the deadline for 2026 regular assessment filing ends November 30, 2026 at 12 midnight PST.

Form, fee, and filing routes

Use Form AAB-100, the Assessment Appeal Application. File online through Applicant Login on the Board's online filing site, or submit the printable form by mail or in person. Paper forms are available from the Board of Supervisors Executive Office site and from Room B4 at the Kenneth Hahn Hall of Administration.

On August 31, 2021, the Board of Supervisors approved an amendment to Los Angeles County Code Title 2 establishing a $46 non-refundable filing fee for assessment appeal applications. Effective October 1, 2021, the fee must be paid when submitting an application. If paying the fee would cause undue financial hardship, a fee waiver may be requested. Waiver forms must be submitted online, in the mail, or in person along with the application.

No tax agent may represent taxpayers before a County official without first being registered, under Los Angeles County Code Chapter 2.165. For an application filed by an agent other than a California licensed attorney directly retained and authorized by the person affected, the applicant's written authorization must be properly indicated on the application or attached with each application at the time of filing.

The hearing

The Board of Supervisors created five assessment appeals boards to sit as the Board of Equalization of Los Angeles County, with three members appointed to each board plus alternates, and also established a Hearing Officer Program. The boards and hearing officers consider all evidence presented at the hearing by the taxpayer or representative and by the Assessor, and determine the fair market value of the property under appeal. A hearing officer's decision is a recommendation only. The boards are required by law to hear and make a final determination on an application within two years of the timely filing of the application, unless the time limit is waived.

No hearing evidence-exchange deadline, hearing notice period, or written-findings fee is stated here. Those details were not verified on the Board pages opened for this guide, and secondary figures for them were not carried.

For property tax protests in other counties, see the Property Tax Appeal by County directory. To check a deadline from a notice date, use the Property Tax Protest Deadline Checker.

Source

Sources: County of Los Angeles Assessment Appeals Board, Online Filing and Tax Agent Registration Website (lacaab.lacounty.gov); Los Angeles County Board of Supervisors Executive Office, Board Members and Hearing Officers (bos.lacounty.gov); Los Angeles County Property Tax Portal, Overview (propertytax.lacounty.gov). Facts verified 2026-11-03.

This page explains how the process works and what the official rules say. It is general information, not legal advice. For a dispute about your specific situation, talk to the Los Angeles County Assessment Appeals Board.