County filing guide
How to appeal your property tax in Tulare County
Regular decline-in-value appeals. Supplemental and escape assessments have different deadlines.
Filing options
Filing instructions
Informal review
The Assessor offers a free review of the current year's assessed value. An informal request does not extend the formal appeal deadline.
Open the Request for Informal Assessment Review page and select Request for Informal Assessment Review to download the application.

Download the informal review form. Have your assessment notice or tax bill and supporting information ready. Call the Assessor at 559-636-5100 and ask to discuss your value with an appraiser. Explain why you believe the January 1 market value is lower than the assessed value.
Complete both pages of the request form: enter the parcel number, property address, your opinion of value, comparable-sales information, property type and reason for review. Add income and expense information if applicable. Print your name, supply your contact details, sign and date it, then email the form and supporting documents to [email protected].
Keep a copy and ask the Assessor to confirm receipt. Reviews can take months. If the result is still pending as the formal deadline approaches, file a separate formal appeal by that deadline to preserve your appeal rights.
Formal appeal by mail or in person
The regular 2026 filing period is July 2, 2026–November 30, 2026. The county charges a $30 non-refundable fee per application.
Open the Assessment Appeals Documents page and select Assessment Appeal Application and Instructions under Application Documents. Download the county's current application.

Download Tulare's application and instructions. Complete one application for each parcel. Use your notice or tax bill for the owner details, property identification and assessed values; enter your own opinion of value in the applicable categories. Complete the representative section only if someone is filing on your behalf.
For an annual decline-in-value appeal, identify Regular Assessment and Decline in Value. Read the application instructions before answering the written-findings and claim-for-refund questions, then complete the certification and sign the paper application in blue pen with an original signature.
Follow the county application's instructions for required attachments and the $30 filing fee. Do not attach hearing evidence. Confirm the accepted payment method and any additional local copy requirements with the Clerk at 559-636-5002 before sending payment.
Mail or deliver the completed application, fee and required attachments to Clerk of the Board of Supervisors, 2800 W. Burrel Avenue, Visalia, CA 93291-4593 during the filing period. Keep a copy and proof of mailing or delivery. Continue paying your property tax bills on time while the appeal is pending.
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
559-636-5002 · appeals page ↗
2800 W. Burrel Avenue, Visalia, CA 93291-4593
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
- Request for Informal Assessment Review — checked September 29, 2026. Confirms a free review, the downloadable application and the Assessor's phone number. Reviews depend on available time and resources.
- Assessor: Assessment appeals — checked September 29, 2026. Recommends discussing the value with an appraiser and says informal reviews apply to the current tax year, not prior years.
- Assessor's Prop 8 FAQs — checked September 29, 2026. Covers January 1 valuation, processing time, receipt confirmation and the need for a separate timely formal appeal. The page has an unrelated URL path but contains the county's decline-in-value questions.
- Current informal request PDF, revised April 2025 — both pages inspected in the browser October 6, 2026. Confirms the form fields, signature and email submission with supporting documents to [email protected]. It lists the Assessor at 5953 S. Mooney Blvd., Visalia, CA 93277. No exact 2026 informal filing window is stated; confirm timing with the Assessor. An annotated download screenshot is beneath informal Step 1. No request was submitted.
Informal review
- https://tularecounty.ca.gov/assessor/property-information/homeowners/assessment-appeals · “If you have information that justifies a reduction in the appraisal, you may be asked to complete a Value Review Request. Value reviews are free and apply only to appraisals for the current tax year. Value reviews cannot be requested for prior tax years.” (checked July 11, 2026)
Formal sources
- Clerk of the Board: Assessment Appeals — checked September 29, 2026. Confirms one application per parcel, the $30 non-refundable fee, July 2–November 30 regular window and mail or delivery to the Clerk's address. No online submission option was identified in these instructions.
- Assessment Appeals Documents and current application and instructions — all four PDF pages inspected in the browser October 6, 2026. Confirms the application fields, regular-assessment/decline-in-value selections, original signature in blue pen, Clerk's address and instruction not to attach hearing evidence. Accepted filing-fee payment methods and additional local copy-count requirements are not specified in this PDF and remain unverified. An annotated download screenshot is beneath formal Step 1.
- BOE's 2026 county filing periods — confirms Tulare's November 30, 2026 deadline. A separate Assessor information page says September 15; the current-year BOE certification and Clerk's filing instructions agree on November 30.
- BOE-305-AH Rev. 12 sample and instructions — supports the general application fields, regular decline-in-value selections and signature instructions above. It is a reference sample only; obtain the filing application from Tulare's documents page.
- This guide covers an owner challenging the regular annual assessment. Supplemental, escape and other notice-based appeals have different deadlines. Later paper-form steps are document-backed. No application was filed.
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://tularecounty.ca.gov/clerkoftheboard/assessment-appeals · “There is a $30.00 non-refundable Filing Fee for each Assessment Appeal Application filed.” (checked July 11, 2026)
Filing address
- https://tularecounty.ca.gov/clerkoftheboard/assessment-appeals · “The completed Application and any supporting documentation need to be mailed or delivered to: Clerk of the Board of Supervisors 2800 W. Burrel Avenue Visalia, CA 93291-4593” (checked July 11, 2026)
Filing channels
- https://tularecounty.ca.gov/clerkoftheboard/assessment-appeals · “The completed Application and any supporting documentation need to be mailed or delivered to: Clerk of the Board of Supervisors 2800 W. Burrel Avenue Visalia, CA 93291-4593” (checked July 11, 2026)
Common questions about appealing in Tulare County
When is the deadline to appeal in Tulare County?
The deadline to file a formal appeal in Tulare County for the 2026-27 tax year is November 30, 2026. Filing opened July 2, 2026.
The Assessor takes informal review requests year-round.
What does it cost to file an appeal in Tulare County?
The county filing fee for a formal appeal is $30.
There is no fee for the Assessor's informal review.
Informal review or formal appeal: which one first?
Tulare 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?
The formal appeal uses the state's application form, BOE-305-AH ↗.
Tulare County accepts the formal appeal by mail or in person.
Mail it to the Clerk of the Board at 2800 W. Burrel Avenue, Visalia, CA 93291-4593.
Check the Clerk of the Board's appeals page ↗ or call 559-636-5002 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?
1,439 homes in Tulare County had temporarily reduced assessments in tax year 2025-26.