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How to appeal your property tax in Los Angeles County (2026)
Updated November 4, 2026 · For Los Angeles County homeowners
If similar homes near yours sold for less than your 2026 assessed value, you can ask Los Angeles County to lower it. For the 2026 tax year the filing window runs from July 2 to November 30, 2026. Here's how, step by step.
1. Who should appeal
California's Proposition 8 lets the county temporarily lower your assessed value when your home's market value on January 1 is below it. This mostly helps people who bought in the last few years, especially in 2022–2025 when prices were high. If you've owned your home for a long time, Proposition 13 usually keeps your assessed value well below market, and an appeal rarely helps.
Quick test: find your assessed value on your property tax bill. If you could not sell your home for that much on January 1, 2026, an appeal is worth a look.
2. Gather your evidence: comparable sales
The county decides on evidence, and the best evidence is 3–5 recent sales of similar homes near yours.
- Timing: sales close to the January 1, 2026 valuation date. California law does not let the county consider sales more than 90 days after it (Revenue and Taxation Code §402.5), so use sales before about April 1, 2026.
- Location: same neighborhood, ideally within half a mile.
- Similar: size within about 20%, similar age, same property type (house vs. condo).
- Condition: note if a sale was remodeled and yours isn't. Remodeled homes sell for more.
- Real sales only: skip family transfers, foreclosure auctions and teardowns.
3. Work out the value to ask for
Adjust each sale for differences from your home, such as size, pool, garage and remodeling. Then take the middle (median) adjusted price, not the lowest. A fair, well-explained number is far more convincing than an aggressive one.
| Example | Value |
|---|---|
| 2026 assessed value | 1,448,400 USD |
| Median of 5 adjusted nearby sales | 1,255,000 USD |
| Difference | 193,400 USD (13%) |
| Rough yearly saving at a 1.2% tax rate | about 2,300 USD |
Example figures from a practice case, for illustration only.
4. File: RP-87, AAB-100, or both
There are two ways to ask, and many homeowners file both. See our RP-87 vs AAB-100 comparison for details.
- Decline-in-Value Review (form RP-87): filed with the Assessor, free.
- Formal appeal (form AAB-100): filed with the Assessment Appeals Board at lacaab.lacounty.gov. There's a filing fee, and it keeps your right to a hearing.
Use the same opinion of value on both. The deadline is November 30, 2026, midnight Pacific.
5. What happens after you file
The Assessor reviews RP-87 requests on its own schedule, and formal appeal hearings are often set many months later. The Assessor's office may offer a settlement before a hearing. If your value is lowered, your bill is corrected, and any overpayment is refunded. A decline-in-value reduction is temporary and is reviewed again each year.
6. Common mistakes
- Arguing that your tax bill is too high instead of showing your home's value is too high.
- Using sales from after about March 31, 2026, or sales from a different neighborhood.
- Choosing only the cheapest sales. It looks like cherry-picking.
- Missing the November 30 deadline, or missing your hearing date.
This guide is general information, not legal or tax advice. Property Tax Appeal Now is independent and not affiliated with Los Angeles County.