How to appeal a Calaveras County, CA property assessment

Applications for Regular Assessments must be filed with the Clerk between July 2nd and November 30th each year. Applications for Supplemental Assessments must be filed no later than 60 days from the printed date on the Supplemental Notice or the postmark date for the notice, whichever is later.

Checked Oct 25, 2026.

Clerk of the Board of Supervisors/Assessment Appeals Board Clerk

Checked Oct 25, 2026.

The Application is available at https://bos.calaverasgov.us/AAB

Checked Oct 25, 2026.

§ 2605 Rev. & Tax. Code | November 1 | Property owners | First installment of real property taxes and all taxes on personal property on the secured roll are due and payable.

Checked Oct 25, 2026.

§§ 2617 and 2704 Rev. & Tax. Code | December 10 | Property owners | First installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m. or close of business day, whichever is later.

Checked Oct 25, 2026.

If the specified date falls on Saturday, Sunday, or a legal holiday, the action may be done on the next business day. (Government Code §§ 6706, 6707)

Checked Oct 25, 2026.

§ 2606 Rev. & Tax. Code | February 1 | Property owners | Second installment real property taxes due and payable.

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The Assessor is required to reappraise property immediately upon change of ownership or completion of new construction. The Assessor will issue a notice of supplemental assessment which reflects the difference between the prior and the new assessed values.

Checked Oct 25, 2026.

Lien Date: The time when taxes for any fiscal year become a lien on the property. The assessed value of the property as of 12:01 AM on the lien date (January 1) governs the tax status for the fiscal year beginning the following July 1.

Checked Oct 25, 2026.

Lehua Mossa, Tax Collector / Treasurer

Checked Oct 25, 2026.

(209) 754-6350

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The Assessor produces the Assessment Roll.

Checked Oct 25, 2026.

(209) 754-6356

Checked Oct 25, 2026.