Appeal guide · California
How to appeal a commercial assessment in Orange County
8 steps from the notice to the Orange County Assessment Appeals Board and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Regular assessments: July 2 to November 30 at 5:00 p.m. (Rev. & Tax. Code §1603; a weekend deadline moves to the next business day). Supplemental, roll change and escape assessments: within 60 days of the notice. Calamity reassessments: within 6 months of the notice
Where to file
Orange County Online Assessment Appeal Application (assessmentappeals.ocgov.com); the completed application must still be printed, signed in original ink and mailed or delivered to the Clerk
Statute
Cal. Rev. & Tax. Code §1603 (application) and §1604 (two-year hearing deadline); Cal. Const. art. XIII, §16
The process, in order
Commercial appeals go to a three-member Assessment Appeals Board appointed by the Board of Supervisors from appraisers, brokers, CPAs and attorneys; hearing officers are used for residential cases. Hearings are formal, recorded, and taken under oath, with an Assessor appraiser presenting the county's value. Applications are scheduled first come, first served, with board hearings typically 12 to 18 months after filing, and notice is sent about 60 days ahead. Bring six copies of the evidence. Failure to appear results in denial.
Forms you will need
- +Application for Changed Assessment (county version of BOE-305-AH)
- +Informal Assessment Review request (Commercial/Industrial or Hospitality form)
- +Request for Findings of Fact
- 1
January 1 to April 30
Request an informal review
File the Assessor's Commercial/Industrial or Hospitality informal review form with the January 1 rent roll and operating statement for a Prop 8 decline-in-value review.
- 2
July
Check the July valuation notice
Confirm whether the enrolled value reflects the informal review and compare it with the factored base year value and the indicated market value.
- 3
July 2 to November 30 at 5:00 p.m.
File the Application for Changed Assessment
Prepare the application in the online system, state the opinion of value, designate it as a claim for refund, then print, sign and mail or deliver it. File early for an earlier hearing.
- 4
As requested under §441(d)
Answer Assessor data requests
Provide rental income, expense and acquisition data when asked. Withholding it and producing it at hearing gives the Assessor a continuance.
- 5
Initiate at least 30 days before the hearing; respond at least 15 days before
Exchange information
Under §1606, state the basis of the opinion of value, including income, expenses and the capitalization method, and review the Assessor's exchange.
- 6
Before the hearing begins
Request findings of fact
Submit the written request with payment if judicial review may be needed.
- 7
Typically 12 to 18 months after filing; notice about 60 days ahead
Present to the Assessment Appeals Board
Bring six copies of the evidence and testify under oath; the board must decide within two years of filing unless the applicant waives the limit.
- 8
Within six months after the refund claim is denied
Superior Court refund action
If the board denies relief, sue in Superior Court on the refund claim, relying on the findings of fact and the hearing record.
Mistakes that lose Orange County appeals
- Treating the informal review as an appeal and letting November 30 pass.
- Filing an unsigned, faxed or copied application; the Clerk requires an original signature.
- Paying taxes late during the appeal, which triggers a non-refundable 10% penalty even if the value is reduced.
- Arguing market value against a recent purchase price without evidence that the sale was not at market (§110(b)).
- Missing the 60-day window on a supplemental assessment after an acquisition or new construction.
Evidence rules
- 1.Rev. & Tax. Code §1606: where the roll value exceeds $100,000, either side may start an exchange of information at least 30 days before the hearing, stating the basis of its opinion of value; the response is due at least 15 days before the hearing.
- 2.Sales used as comparables may include sales up to 90 days after the January 1 lien date (Rev. & Tax. Code §402.5); sales closer to the lien date carry more weight.
- 3.Rev. & Tax. Code §441(d) lets the Assessor require rental income, construction cost and acquisition data; information withheld and then introduced at hearing earns the Assessor a continuance.
- 4.For commercial property the applicant carries the burden of proof; the presumption in favor of the taxpayer under §167 is limited to owner-occupied single-family dwellings and certain escape assessments.
- 5.Taxes must be paid on time while the appeal is pending; a late payment draws a non-refundable 10% penalty even if the value is later reduced, and refunds include interest.
Frequently asked
What is the 2026 filing deadline in Orange County?
November 30, 2026 at 5:00 p.m. for regular assessments, as certified to the State Board of Equalization. The window opened July 2.
Does Orange County charge a filing fee?
No. The County does not charge fees for filing or processing assessment appeal applications. Findings of fact, if requested, are paid for before the hearing.
How long until a commercial appeal is heard?
Board hearings are typically scheduled 12 to 18 months after filing, first come, first served. Section 1604 requires a decision within two years unless the applicant waives it.
Can I file the application online?
You can prepare it in the online appeal system, but the application must still be printed, signed with an original signature, and mailed or delivered to the Clerk before the deadline.
File a stronger Orange County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.