County filing guide
How to appeal your property tax in Nevada County
Regular decline-in-value appeals. Supplemental and escape assessments have different deadlines.
Filing options
A filing-fee waiver may be available. Check with the county to see whether you qualify.
Filing instructions
Informal review
A short online request with the Assessor. Free to file, no hearing.
A detailed walkthrough is not available for this filing method.
Formal appeal
The Assessment Appeal Application, filed with the Clerk of the Board.
A detailed walkthrough is not available for this filing method.
After you file
Informal review
Keep your request confirmation and any correspondence from the Assessor. Check the formal appeal deadline above when considering a separate appeal.
Formal appeal
Keep a copy of your application and filing confirmation. Watch for notices from the Clerk of the Board and follow the county’s instructions for any hearing.
Open my appeal plans →Contacts & sources
Clerk of the Board
Runs the formal appeal
530-265-1480 · appeals page ↗
950 Maidu Avenue, Suite 200, PO Box 599002, Nevada City, CA 95959
This guide covers the regular decline-in-value appeal; supplemental or escape assessment notices follow different deadlines. Every date and fee here was checked against official sources, listed below with the date checked. If the county's page ever differs from this guide, follow the county's page.
Sources
Informal sources
Informal review
- https://www.nevadacountyca.gov/169/Assessment-Appeals---Informal-or-Formal · “If you believe your assessed value is higher than the market value of your property as of January 1, you may contact our office for an informal review of the assessed value. There is no charge for this service.” (checked July 12, 2026)
- https://www.nevadacountyca.gov/169/Assessment-Appeals---Informal-or-Formal · “Note: Proposition 8 reviews will begin in July of the calendar year.” (checked July 12, 2026)
- https://nevadacounty.jotform.com/230394122899059 · “In order for the Assessor to complete an informal review of your property, please complete and return this form to the Assessor’s Office by December 15, 2026.” (checked July 12, 2026)
Formal sources
Formal appeal window
- https://www.boe.ca.gov/proptaxes/pdf/lta26023.pdf · “The regular appeals filing period in each county will begin on July 2, 2026, and will end on September 15, 2026, for those counties where the Assessor mails assessment notices to all taxpayers with property on the secured roll by August 1, 2026. For counties where assessment notices are not mailed by August 1, 2026, the filing period is extended to November 30, 2026.” (checked July 10, 2026)
Filing fee
- https://nevadacountyca.gov/840/Assessment-Appeals-Board-AAB · “Be submitted with a $30 application fee (or valid fee waiver).” (checked July 12, 2026)
- https://nevadacounty.jotform.com/230394122899059 · “There is a $30 administrative filing fee for this service.” (checked July 12, 2026)
Value notice
- https://www.nevadacountyca.gov/169/Assessment-Appeals---Informal-or-Formal · “The Assessor will mail an annual assessed value notice to all property owners by August 1st.” (checked July 12, 2026)
Filing address
- https://nevadacountyca.gov/840/Assessment-Appeals-Board-AAB · “In person or by mail to Nevada County Clerk of the Board, 950 Maidu Avenue, Suite 200, PO Box 599002, Nevada City, CA 95959.” (checked July 12, 2026)
Fee waiver
- https://nevadacountyca.gov/840/Assessment-Appeals-Board-AAB · “Be submitted with a $30 application fee (or valid fee waiver).” (checked July 12, 2026)
Common questions about appealing in Nevada County
When is the deadline to appeal in Nevada County?
The deadline to file a formal appeal in Nevada County for the 2026-27 tax year is November 30, 2026. Filing opened July 2, 2026.
The Assessor takes informal review requests from July 1 to December 15, 2026.
What does it cost to file an appeal in Nevada County?
The county filing fee for a formal appeal is $30.
There is no fee for the Assessor's informal review.
A filing-fee waiver may be available. Check with the county to see whether you qualify.
Informal review or formal appeal: which one first?
Nevada County offers both: an informal review with the Assessor, and a formal appeal filed with the Clerk of the Board (due November 30, 2026).
The state's own guidance says to talk to the Assessor's office first: if their staff finds an error, they can lower the roll directly and you may never need to file. Missing an informal review costs you nothing; missing the formal deadline costs you the year.
Which form do I file, and where?
We have not established which application form Nevada County requires.
The Clerk of the Board's address is 950 Maidu Avenue, Suite 200, PO Box 599002, Nevada City, CA 95959.
Check the Clerk of the Board's appeals page ↗ or call 530-265-1480 before you file.
How long does an appeal take?
You get written notice at least 45 days ahead, hearings are open to the public (you can watch one first), and boards are expected to decide within two years of filing. You can still settle at any point before your date.
Do homeowners actually get their assessments lowered?
6,068 homes in Nevada County had temporarily reduced assessments in tax year 2025-26.
How appeals work in California
There are two tracks, and they are not the same thing
The informal review is a conversation with the County Assessor: optional, non-binding, and often enough to fix an inflated value. The formal appeal is a filed application to an independent appeals board. Only the formal filing preserves your legal rights for the year.
The formal filing is what protects you
An informal request, an email thread, or a pending conversation preserves nothing. If the filing window closes while you wait for an answer, the year is gone. When in doubt, file the formal appeal and keep talking.
Most appeals end in an agreement, not a hearing
You and the Assessor can agree on a value any time before the hearing. The agreement is written and signed (a "stipulation") and goes to the board for approval, and the hearing is canceled.
Your evidence is comparable sales, and the law sets a cutoff
Boards decide on sales of homes similar to yours. By law, a sale that closed more than 90 days after the valuation date (January 1 for a decline-in-value appeal) cannot be admitted as evidence; submitting later sales is the most common mistake applicants make.
For your own home, the Assessor has to prove their number
For an owner-occupied single-family home, the burden of proof at the hearing is on the Assessor, who must present evidence first. You still need your own evidence, but the default favors you.
The board rules on evidence, and can move the value either way
An appeals board can lower, confirm, or raise an assessed value based on what is presented. That is why the appeal rests on comparable sales, not on how the tax feels.
Keep paying, and check again every year
Property taxes stay due while an appeal is pending; a win comes back as a refund with interest. A decline-in-value reduction applies to the year you filed for, so check your new assessed value each year and appeal again if it is still high.