In 1978, California voters passed Proposition 8, a constitutional amendment that allows a temporary reduction in assessed value if the current market value of real property is less than the current assessed value (factored base year value). More information on Proposition 8

Only the most recent January 1st assessment may be reviewed. Proposition 8 does not allow review for prior years tax years, nor does it apply to supplemental assessments.

A property that has been reassessed under Proposition 8 is reviewed annually to determine its lien date value. The assessed value of a property under Proposition 8 may increase each lien date (January 1) by more than the standard two percent maximum allowed for properties assessed under Proposition 13, but cannot increase above its factored Proposition 13 base year value unless there is a change in ownership or new construction. More information on Proposition 13

Note: You must pay your property taxes according to the tax bill you received or penalties and interest will incur. If a reduction in assessed value is warranted, a notice of correction and a revised tax bill or refund based on the difference in value will be processed by the Kern County Treasurer-Tax Collector.

• January 1: The date that market values are determined (lien date).
• March 31: The last day that market information may be considered in an assessment appeal. No sales occurring after March 31 may be considered by the Assessor or the Appeals Board in determining a lien date value.
• July 1 – November 30: The time for submitting requests for Proposition 8 reassessments/reviews and formal assessment appeals.

If you believe that your property assessment exceeds what you might be able to sell your property for in the open market, there are two things you can do:

1. Request the Assessor's Office to do a Proposition 8 reassessment by calling (661) 868-3485.
   Note: Though this informal process may resolve a taxpayer's concern or complaint, a Proposition 8 request for review is not a formal assessment appeal.
2. File a formal appeal with the Clerk of the Assessment Appeals Board. You might do this if:
   • You disagree with the Assessor's findings OR
   • It's getting close to the November 30 appeal filing deadline. Because the Assessor's review is unlikely to be completed prior to this deadline, the formal assessment appeal protects the taxpayer's interests in the event of a disputed finding.

Residential property owners may wish to provide comparative sales information supporting their opinion of market value.

Owners of income-producing properties will be asked to furnish income and expense information, if applicable. Values are determined as of January 1, and no market information beyond March 31 may be considered. (i.e., no sales occurring after March 31 may be considered by the Assessor or the Appeals Board in determining a lien date value.)

For additional information on the formal appeals process, see the Clerk of the Board Assessment Appeals Page.

The State Board of Equalization has made various resources available to assist you in the appeal process:

• California State Guide to Residential Property Assessment Appeals (Publication 30) (PDF)
  This pamphlet can guide you in completing the Kern County Assessment Appeal application. Do not fill out/submit the sample application in the pamphlet.
• Your Assessment Appeal (video)
  This video walks you through the process of preparing and presenting your Assessment Appeal of your Property Tax Assessment at your County Board of Equalization or Assessment Appeals Board.
• Assessment Appeals Frequently Asked Questions