skills/ca-property-tax-appeal/templates/appeal-letter.md

# Property assessment appeal letter template

Use this only as a supporting statement. Use the filing authority's required form before relying on a free-form letter. In California, obtain the current county-provided BOE-305-AH Assessment Appeal Application or authorized county e-filing process and do not imply this letter alone files an appeal. Adapt terminology to the jurisdiction and delete unsupported statements.

---

[Date]

[Appeal authority name]  
[Address or electronic filing reference]

Re: Assessment appeal for [property address]  
Parcel/account: [identifier, only if required]  
Assessment year: [year]  
Valuation date: [date]

Dear [Board/Assessor/Review Officer]:

I am requesting review of the [assessment/appraised/market] value for the property above. The notice lists a value of [current value]. Based on the verified property facts and comparable sales summarized below, I respectfully request a value of [requested value or range] as of [valuation date].

The subject property is [brief factual description]. The official record should also be reviewed for these factual issues: [only verified errors; otherwise delete].

The strongest comparable evidence is:

1. [Address], sold [date] for [price]. It is comparable because [facts], with these material differences: [facts].
2. [Address], sold [date] for [price]. It is comparable because [facts], with these material differences: [facts].
3. [Address], sold [date] for [price]. It is comparable because [facts], with these material differences: [facts].

Taken together, these transactions indicate [range and concise reasoning]. [Acknowledge material counterevidence or uncertainty.] The attached table provides the source, sale date, sale price, property characteristics, and comparison for each transaction.

I respectfully request that the authority review the evidence and revise the value to [requested value]. I am available to provide additional records or attend a hearing as required.

Sincerely,

[Owner name]  
[Mailing address, only if required]  
[Contact information, only if required]

Attachments:

- Assessment notice or property record.
- Comparable-sales evidence table and source records.
- Photographs, inspection findings, or repair estimates, if relevant.
- Purchase/closing document or independent appraisal, if relevant.
- Required appeal form and proof of timely filing.

---

Before finalizing, verify the recipient, form requirements, deadline, requested-value format, signature rules, parcel identifier, and whether confidential documents require redaction.