The deadline for property tax appeals in LA County is midnight on November 30. As of November 7, there are 23 days left, and this year, November 30 falls on a Monday, so the weekend extension rule does not apply.

Recently, homeowners who received their bills often say that while home values remain stable, taxes are rising. However, not everyone needs to file an appeal. First, you need to determine if your home is eligible.

The criteria are simple. If the market value as of January 1 of this year is lower than the current assessed value, it is eligible for review.

Many people overlook the fact that it is the value as of January 1, not the current market price. Just because the market has weakened this fall does not provide sufficient grounds.

The roots of the system are twofold. Proposition 13 caps the increase in assessed value at 2% per year unless there is a change in ownership or new construction, while Proposition 8 allows for temporary reductions when market value falls below the assessed value.

The 2% cap has also been applied to the 2026 tax roll. In neighborhoods where home prices are stagnant, the gap between assessed value and market value tends to narrow.

Let's look at the numbers for Downey. The total assessed value for Downey in 2026 is $17.01 billion, an increase of 3.9% from the previous year, with 23,424 parcels eligible for review. Among these, 20,032 are single-family homes.

According to Zillow, the typical home value as of September is $879,552, which is a 2.3% increase from a year ago. A private estimate based on the median sales price for the six months ending in August puts it at $870,000.

This trend is clear. Downey is not a market where home prices are falling; it is a market that is slowly rising.

Therefore, most long-term homeowners are likely not eligible. The assessed value often starts from a much lower purchase price, making it significantly less than the current market value.

What to watch for are cases where homes were purchased at high prices in recent years. For example, if a home was bought for $900,000 and has increased by 2% three times, the assessed value would be $955,087.

If the value as of January 1 is recognized as $880,000, the difference would be $75,087. Even calculating just the basic tax rate of 1%, that would reduce the tax by $750.87 per year. Of course, this is a hypothetical calculation, and the actual bill will include additional local bond tax rates.

However, this is not a widespread phenomenon. This year, only 0.66% of properties in LA County were assessed below the Proposition 13 threshold, totaling less than 16,000 parcels. There is enough reason to check your bill, but it's best to keep expectations low.

There are two application paths. One is the RP-87 application for a reduction review submitted to the county assessor, and the other is the formal appeal application AAB-100 submitted to the Assessment Appeals Board (AAB). Both have a deadline of November 30 this year.

The RP-87 can be submitted online or by mail. It is a self-review process by the assessor and has been provided free of charge for a long time.

It is advisable to include comparable sales with the RP-87. The assessor recommends two similar homes that were sold close to January 1 and no later than March 31.

Applications can be submitted without comparable sales. However, applications without evidence are less persuasive.

The order is to first find similar homes in the same neighborhood, with similar square footage and age. Check the date conditions directly on this year's form.

The AAB-100 has a fee of $46, which is non-refundable. It must be paid upon submission, and if financial hardship exists, a fee waiver application can be submitted along with it.

Online submissions can be made through the AAB website's applicant login, and you will need your bill information at that time. For inquiries, you can contact the AAB office at 213-974-1471.

The most important part in practice is this: if you only submit the RP-87, you may not receive a response before November 30.

The State Board of Equalization (BOE) also advises that if you do not receive results before the deadline, you should file a formal appeal to protect your rights. If you have solid grounds at this point, I would submit both applications even if it costs $46.

Even if you file an appeal, the payment deadline does not get postponed. If the first installment is not paid by December 10, a 10% penalty will be added, so you must pay according to the bill. If a reduction is determined, it will be processed as a corrected bill or refund.

The scope of what can be addressed this time is also limited. Previous years are not eligible for review, and supplemental bills are separate. The deadline for supplemental appeals is 60 days from the date of the notice.

Reductions are not permanent. If market values recover, the assessed value will rise again, and increases exceeding 2% are possible in that year. The structure returns to the price at which it was originally purchased plus 2% per year.

If it is a primary residence single-family home, there are also provisions to be aware of. Taxpayers who submit the necessary documentation to the assessor will benefit from favorable presumptions in hearings, and the assessor must present evidence first. This does not apply to rental or second homes.

Be cautious with advertising mailings from agents. Paid notices that look like government forms are a type that LA County has warned about for a long time. According to county regulations, tax representatives must be registered, so if you hire one, check their registration status first.

The checklist is short. Find the assessed value on your bill.

Find two comparable sales of similar homes between late 2025 and early 2026. If the differences are significant, apply; if not, defer to next year.

Judgments may vary based on personal circumstances, so if the amounts are large or if it is rental property, it is advisable to consult a tax professional. The figures mentioned are based on data verified by early November, and please check the county's official site for guidance before applying.