Mariposa County Property Tax Appeal: TaxDrop Is Coming Soon

• Missing the Filing Deadline - The July 2 – September 15 window is strict. Missing it means waiting until next year.
• Failing to Provide Comparable Sales Data - The Board requires evidence that market value is lower than assessed value. Vague claims don't work.
• Confusing Assessed Value with Tax Amount - Your appeal must prove assessed value is too high, not that your tax bill is expensive.
• Using Outdated or Irrelevant Comparables - Comparables must be from similar time period reflecting January 1 lien date market conditions.
• Not Preparing for the Hearing - The Appeals Board hearing is formal. Being unprepared will likely result in denial.

Step 1: Review Your Assessment
Receive Assessed Value Notice by July 1 showing property valuation.

Step 2: File Your Appeal
Submit Assessment Appeal Application with supporting evidence between July 2 – September 15.

Step 3: Application Review
Clerk reviews application and schedules hearing (60-90 days after filing).

Step 4: Hearing Preparation
Gather comparable sales data, appraisals, and documentation.

Step 5: Appeals Board Hearing
Present case to Board panel (typically 4-9 months after filing).

Step 6: Decision & Adjustment
Board issues written decision; if successful, assessed value reduced and tax refund issued (30-60 days after hearing).

Filing Deadlines:

• Regular Assessment Appeals: July 2 – September 15 annually
• Supplemental Assessments: Within 60 days of receiving notice
• No extensions granted except rare circumstances

Required Documents:

• Assessment Appeal Application (form from Clerk of Assessment Appeals Board)
• Evidence of market value (comparable sales, appraisal reports)
• Copy of property tax bill or Assessed Value Notice
• $60 filing fee per parcel

Where to Submit:

Mariposa County Assessment Appeals Board, 5100 Bullion St, Mariposa, CA 95338

Official resources:

• California BOE: assessment appeals
• BOE Publication 30: Residential Property Assessment Appeals (PDF)