Pursuant to California Revenue & Taxation Code § 619 and § 621, this notice informs you of THE TAXABLE VALUE of your property. It also serves to inform you of your opportunity to request reconsideration of our findings or to file an assessment appeal.   If you believe that your property is worth less than the indicated amount, you may discuss the matter with the Assessor's staff by calling (661)-868-3485. Decline-in-value review requests are taken between July 2 and November 30.   For details, visit the Decline-in-Value Review (Proposition 8) page

If you and the County Assessor cannot agree on the assessed value, you may appeal the assessment to the Assessment Appeals Board.   Applications are accepted between July 2 and November 30, and are processed by the Clerk of the Assessment Appeal Board, located at the County Administration Center, 5th floor, 1115 Truxtun Avenue, Bakersfield, California 93301. For more information, visit the  Assessment Appeals page

Revenue and Taxation Code § 1607 provides that the taxpayer need not attend the scheduled equalization hearing and testify to the property's value. If an agreement can be reached with the Assessor, the applicant or applicant’s agent may sign a written stipulation setting forth the facts upon which a reduction in value is premised. The Board can either accept the stipulation or reject it and set a new hearing date.

How and when property is assessed

Article XIIIA of the California Constitution provides that property shall be taxed in proportion to its value. In part:

• Property is appraised at its 1975-76 market value unless it has been sold, newly constructed, or had a change in ownership after March 1, 1975.
• Property transferred after March 1, 1975 will have a new base year market value established as of the date of the change in ownership.
• New construction will be assessed at market value and added to the base year value as of its date of completion.
• The base year value is subject to an annual rate of inflation not to exceed 2 percent increase per year.
• The taxable value of real property on the local roll shall be the lesser of: (a) factored base year value, (b) current market value, or (c) the value of the property if it was damaged or destroyed by calamity pursuant to Revenue and Taxation Code § 170

A copy of the local assessment roll is available for public inspection during regular office hours (8-5) Monday through Friday in the Assessor's Office at 1115 Truxtun Ave, 2nd floor.