County Assessors revalue all property in their county each year, notifying owners of their new value determinations by mail.  These new valuations will be the basis for the amount of taxes due the following year.  Property owners who believe the new assessed value of their property exceeds its fair market value have the opportunity to appeal by filing a petition to their county's Board of Equalization.

Each county has slightly different forms and steps to their process.  For more information visit each county Assessor's website or contact your county's Board of Equalization.