Riverside County property tax: how to check whether you are overpaying, request a Prop 8 decline-in-value review by November 2, file a formal appeal by November 30, and what buyers should know about supplemental tax bills

Riverside County home prices have cooled. Realtor.com's September 2026 data put the county's median listing price at $629,000, 1.6% below a year earlier and about 5.7% below its May 2024 peak of $667,000. Listing prices around January 1, 2026, the date that matters for this year's property tax, were about 3% lower than a year before. If you bought near the top, or your neighborhood has softened, your home's market value on January 1 may have been lower than the value the county is taxing you on. California law has a remedy for that, usually called "Prop 8." It is a temporary reduction in your assessed value, and the deadlines for the 2026-27 tax year are close. The Riverside County Assessor-County Clerk-Recorder must receive a Decline-in-Value Reassessment Application by Monday, November 2, 2026. A formal Assessment Appeal Application must reach the Riverside County Clerk of the Board by Monday, November 30, 2026. This guide explains how Riverside County assesses homes, how to tell whether your value may be too high, how to request the Assessor review (the county lists no fee) and the formal appeal step by step, what evidence counts, what happens to your value in later years, and what buyers should expect from supplemental tax bills after they close.

The market behind the numbers

Realtor.com's September 2026 data put Riverside County's median listing price at $629,000, down from $630,937 in August and 1.6% below the $639,448 median of September 2025. The median listing price per square foot was $329, down from $334 a year earlier, and the median listed home was 1,930 square feet. These figures cover houses and condos together. Listing prices are asking prices, not sale prices or appraisals. They show the trend, but they cannot tell you what your own home was worth.

There were 7,065 active listings in September, about 0.6% fewer than the 7,109 of a year earlier. New listings rose to 2,910 from 2,824 (up about 3%). Pending listings, homes with an accepted offer that had not yet closed, fell to 2,469 from 2,724, a drop of about 9.4%. The median listing spent 62 days on the market, the same as in August and below the 65 days of September 2025.

The price-cut share. Realtor.com reports that about 17.0% of Riverside County listings had a price reduction in September, down from about 18% in August (17.95%) and 17.3% in September 2025. The other Southern California counties Choice of America serves ranged from 15.9% in Los Angeles County to 18.1% in San Bernardino County, 20.4% in San Diego County, and 21.1% in Orange County.

Around the January 1 lien date. Property tax for 2026-27 is based on value as of January 1, 2026. Riverside County's median listing price was $629,900 in December 2025 and $628,800 in January 2026, compared with $649,450 in December 2024 and $649,000 in January 2025. That is a drop of roughly 3.0% to 3.1% over the year. The county's highest monthly median listing price in Realtor.com's data was $667,000 in May 2024.

The rate. Freddie Mac's average 30-year fixed rate (Primary Mortgage Market Survey, PMMS) was 7.40% in the weeks of October 8 and October 15, 2026, up from 6.27% a year earlier. The 15-year fixed averaged 6.71% on October 15. The next weekly reading is due Thursday, October 22.

What that means for a buyer. As an illustration, 20% down on the $629,000 median means a $503,200 loan. At 7.40%, principal and interest come to about $3,484 a month. On last September's $639,448 median at 6.27%, the same 20%-down loan of $511,558 would have cost about $3,156. The median listing price fell about $10,400, but the payment is still about $328 a month higher. You can check it in a spreadsheet: =PMT(0.074/12, 360, -503200) returns about $3,484. These figures leave out property taxes, insurance, HOA dues, and mortgage insurance. Property tax is the one cost on that list you can sometimes lower just by asking.

How Riverside County sets your taxable value

Proposition 13 sets the base. California voters passed Proposition 13 in June 1978. As the Riverside County Assessor explains, it limits the general property tax rate to 1% of assessed value, plus additional rates needed to pay voter-approved bonded debt. It reappraises real property only when ownership changes or new construction is completed. Otherwise, a property's assessment cannot rise more than 2% a year. The value set at purchase or completion is your base year value. Each year it is adjusted by the inflation factor, capped at 2%, and the result is your factored base year value. For the January 1, 2026 lien date, the State Board of Equalization (BOE) set that inflation factor at 1.02, the full 2%. The California Consumer Price Index rose 3.307% between August 2024 and August 2025. The BOE used August because the federal shutdown in fall 2025 stopped publication of the usual October data.

Proposition 8 is the safety valve. Revenue and Taxation Code section 51 requires the Assessor to enroll the lower of two values: your factored base year value, or your property's full cash (market) value as of the January 1 lien date, taking into account any factors that caused a decline in value. When market value falls below the factored base year value, the Assessor must enroll the lower market value. This is the "decline-in-value" or "Prop 8" assessment. The Riverside County Assessor says all real property qualifies, not only single-family homes.

The reduction is temporary. After a Prop 8 reduction, section 51(e) requires the Assessor to reappraise the property at market value every January 1 until market value is again above the factored base year value. Riverside County's FAQ makes several points clear:

• A Prop 8 value can go down or up in later years depending on the market. Just as there is no limit on the amount of a reduction, there is no limit on how much can be restored, up to the factored base year value.
• While a property stays in decline-in-value status, the year-to-year change follows the market, so it can rise more than 2% in a year. Owners are often surprised by this.
• Once market value catches up, the factored base year value is restored and the annual reviews end. From then on, the 2%-a-year cap applies again.
• Only the most recent January 1 assessment can be reviewed. Prop 8 does not provide relief for prior years, and it does not apply to supplemental assessments.
• If your property's Prop 13 value is still below current market value, you will not get a reduction even if prices have dipped. That is common for long-time owners.

Who most often benefits. Anyone whose factored base year value is above what their home would have sold for on January 1, 2026. That usually means owners who bought or built near the 2022 or 2024 market highs, or in a neighborhood that has fallen more than the county median. Owners who bought many years ago usually have a factored base year value well below today's market and would not qualify.

The homeowners' exemption. Separately from Prop 8, a homeowner who lives in the home as a principal residence on January 1 can claim the homeowners' exemption. It takes $7,000 off the assessed value (Revenue and Taxation Code section 218). The Riverside County Assessor estimates the savings at about $70 a year. The full exemption applies if you file by 5 p.m. on February 15. Claims filed from February 16 through 5 p.m. on December 10 get 80% of the exemption. Filing is free, and once granted, the exemption continues as long as you own and live in the same home. It does not apply to rentals, vacant property, or second homes.

The 2026 deadlines at a glance

Two points matter more than anything else in that table. First, the two processes are separate. Riverside County says that filing a Decline-in-Value application with the Assessor does not replace or extend the November 30 appeal deadline. If the Assessor has not finished your review by then, file the appeal anyway to protect your rights. Second, keep paying your tax bill as issued. If your value is later reduced, the county processes a corrected bill or a refund.

Step 1: Find your current assessed value and what it is made of

How to do it:

1. Get your numbers. Find your Assessor's Parcel Number (APN) on your tax bill. Use the Assessor's online property search (enter the first nine digits of the APN or the street address) or the Treasurer-Tax Collector's site to see your 2026-27 assessed value, land and improvement split, and any exemptions.
2. Don't wait for a letter. State law gives counties a November 30 appeal deadline instead of September 15 when the Assessor does not mail a value notice to every owner by August 1 (Revenue and Taxation Code section 1603). Riverside County is a November 30 county, so look up your value yourself. For owners who filed a Prop 8 application before July 1, the Assessor said it would post results on its website after July 2026. Owners who applied after July 1 get written notice.
3. Separate the pieces of your bill. Your regular bill is the assessed value, minus any exemptions, times the general 1% rate plus the voter-approved rates for your area. Fixed charges and special taxes are listed on their own lines. The Riverside County Auditor-Controller notes that taxes on top of the 1% must be approved by two-thirds of voters, or 55% for school bonds under Proposition 39. Note your total rate. You will need it in Step 6.
4. Check the homeowners' exemption. If you live in the home and the $7,000 exemption is missing from your bill, file the free claim with the Assessor. It is the easiest savings on the list.
5. Check the facts. Compare the Assessor's square footage, bedroom and bathroom count, lot size, pool, and other features with what is actually there. Ask about any error. The BOE's appeals guide (Publication 30) recommends talking to the Assessor's office first, because staff can sometimes correct an error without an appeal.

Step 2: Estimate what your home was worth on January 1, 2026

The question is not what your home is worth today, and it is not whether your taxes seem high. It is what your home would most likely have sold for on January 1, 2026. The BOE says that in most residential appeals, sales of similar nearby homes are the most reliable evidence. Revenue and Taxation Code section 402.5 sets the timing rule: to count as comparable, a sale must be close enough in time to the valuation date, and no sale more than 90 days after the valuation date can count. For a 2026 decline-in-value case, that means sales closed before January 1, 2026, or no later than April 1, 2026 (90 days after January 1). The BOE calls late-dated sales "the most common error among all assessment appeals."

How to do it:

1. Pull closed sales, not listings. Gather three to six arm's-length sales of similar homes. Your agent can pull them from the MLS, and BOE Publication 30 notes that many Assessors' offices keep sales lists you can inspect for little or no cost (not more than $10). Look for homes close to yours with the same zoning, similar size, age, bedroom and bathroom count, lot, view, pool, quality, and condition.
2. Stay inside the dates. Prefer sales from the fall of 2025 through April 1, 2026. Sales closer to January 1 carry more weight with an appeals board, according to the BOE.
3. Skip sales that are not arm's length: sales between relatives, forced quick sales, and off-market deals the buyer and seller arranged privately.
4. Compare on price per square foot of living area, which leaves out garages, porches, and patios. Then adjust up or down for real differences, such as an extra bathroom, a pool, a busy street, or an updated kitchen. BOE Publication 30 includes a worksheet with columns for your home and three sales.
5. Compare the result with your factored base year value. If your best estimate of January 1 market value is clearly lower, you have a case. If it is close or higher, a review is unlikely to help.

Step 3: Request the Assessor review (no fee listed by the county) by November 2

The Decline-in-Value Reassessment Application (Riverside County form ACR-755) asks the Assessor to review your January 1, 2026 market value. It is the simpler first step.

How to do it:

1. Check whether you are already in review. If your property got a decline-in-value reduction last year, the Assessor reviews it automatically every January 1. File again only if you disagree with the result.
2. File one application per parcel (per Property Identification Number). The Assessor's e-forms site lets owners file online and attach supporting documents (PDF, Word, Excel, or text files), or download a fillable PDF to mail. If there are several owners, one signature is enough.
3. Attach your evidence: your comparable sales, your adjustments, photos of any condition problems, and any appraisal dated near January 1, 2026.
4. Using an agent or tax consultant? The application must include an Agent Authorization signed by the owner.
5. Make sure it arrives by Monday, November 2, 2026. Download and keep the completed form.
6. Watch for the written result. The Assessor sends written notice for applications received after July 1, 2026. If you disagree with the result, or have not heard back as November 30 approaches, go to Step 4.

Step 4: File a formal assessment appeal by November 30 if needed

A formal appeal goes to the Riverside County Assessment Appeals Board, an independent body. It is not part of the Assessor's office. The appeal application is BOE form BOE-305-AH. Riverside County's version (revised July 2026) says the $30 fee must be sent with each application, per parcel. Riverside County's Assessment Appeals Board rules say the fee can be waived based on public assistance or income if you submit a signed fee-waiver request. The fee is refunded within 30 days if you prevail after a full hearing on the merits, meaning any change in value in your favor. An application filed without the fee or a waiver request is invalid.

How to do it:

1. Get the form from the Clerk of the Board's Assessment Appeals Division. Its online tool lets you complete the form on screen, then print, sign, and mail it. You can also download the paper form. Mail the form and fee to Clerk of the Board, P.O. Box 1628, Riverside, CA 92502-1628. The office is at 4080 Lemon Street, 1st Floor, Riverside, phone (951) 955-1069.
2. Fill it out correctly. Check "decline in value," enter the roll value from your notice or the Assessor's site, and enter your opinion of value as of January 1, 2026. State the facts that support it. Under the county's rules, the amount of your tax, or the size of an increase, is not by itself a reason to change a value.
3. Mark it as a claim for refund. Section 8 of the form lets the application double as a refund claim (Revenue and Taxation Code section 1604(b)). That way a win produces a refund without a separate filing.
4. File one application per parcel and per assessment. A decline-in-value appeal covers only the year you file. If you think the value is still too high next year, file again.
5. Meet the deadline. The application must be filed with the Clerk of the Board by Monday, November 30, 2026. Section 1603 treats a timely postmark on a mailed application as timely filing, but don't cut it close: mail it early with proof of mailing, or confirm the rules with the Clerk at (951) 955-1069.
6. Know the risks and protections. An appeals board can lower, raise, or keep a value, based on the evidence (BOE Publication 30). Under section 167, the burden of proof starts in your favor if your home is owner-occupied, qualifies for the homeowners' exemption, and you have supplied the information the law requires. Under section 1610.8, you must still prove value with independent evidence. If the board does not hear the appeal and decide it within two years of a timely filing, and you have not agreed to an extension, the value you stated on the application can be enrolled (section 1604(c)). Base that opinion of value on real evidence.

Step 5: Prepare for the hearing, or settle

How to do it:

1. Talk to the Assessor first. Many cases end in a written agreement, called a stipulation. It must be signed by you, the Assessor, and county counsel, and the board can accept or reject it.
2. Bring your evidence to the hearing. The board considers only what you and the Assessor present there. Anything attached to your application, or given to the Assessor earlier, does not count unless you present it again at the hearing.
3. Consider an exchange of information. You can ask, before the 30 days leading up to the hearing, that the Assessor exchange opinions of value and supporting data with you. The Assessor must respond at least 15 days before the hearing.
4. Know the schedule. The clerk gives at least 45 days' notice of the hearing. Appeals are supposed to be heard and decided within two years.
5. Bring your materials: your worksheet, copies of each sale with its APN and address, photos, and any appraisal. Be ready to explain how each sale compares with your home, and why you adjusted up or down. If an appraiser or agent wrote a report, the board may want that person there to answer questions.
6. Keep paying on time. BOE says a granted reduction brings a refund with interest. A missed payment brings penalties no matter how the appeal turns out.

Step 6: Run the savings math before you spend time on it

Here is the method. The values and tax rate below are hypothetical, chosen to show the math. Use your own bill and your own comparable sales.

Hypothetical owner. On January 1, 2026, the factored base year value is $690,000. Comparable sales from late 2025 through March 2026 support a market value of $630,000. Assume a total tax rate of 1.10%, meaning the 1% general levy plus 0.10% of voter-approved rates. Check your own bill for your actual rate.

The math: a $60,000 reduction × 1% = $600 from the general levy alone, or $660 at the hypothetical 1.10% total rate. Compared with the $30 appeal fee, a well-documented case can be worth filing, but only if the evidence really supports a lower value. If your best comparables put market value at or above $690,000, there is nothing to gain.

Hypothetical restoration in later years. Say the market rises 8% by January 1, 2027, to $680,400. Assuming next year's inflation factor is again the full 2%, the factored base year value would become $703,800 ($690,000 × 1.02). The Assessor would enroll the lower figure, $680,400, an 8% increase in one year, which is allowed because the property is in Prop 8 status. If the market instead rose 15% to $724,500, the assessment would be capped at the $703,800 factored base year value. The Prop 8 status would end, and the 2% cap would apply again.

How to do it:

1. Find your total rate on your bill. Divide the ad valorem tax by the net taxable value.
2. Multiply the possible reduction by that rate. That is the yearly savings while the reduction lasts.
3. Weigh it against your time and the $30 fee if you go to a formal appeal. Remember the savings may shrink or end as values recover.

Step 7: Buyers: plan for the supplemental tax bill

When you buy a home in Riverside County, the Assessor reappraises it at full cash value as of the purchase date (Revenue and Taxation Code section 75.10). Usually the price you paid becomes your new base year value. The Assessor's office explains that it then sends a supplemental assessment notice showing the difference between the seller's old assessed value and your new value, prorated for the months left in the fiscal year that ends June 30. After that, the Treasurer-Tax Collector mails a separate supplemental tax bill. Pay the bill, not the notice. The county's key points:

• The supplemental bill is mailed directly to you, not to your mortgage company. The Auditor-Controller says it is generally not paid from your impound account. Check with your lender.
• It is a one-time adjustment, not a yearly bill. After it, your regular annual bill reflects your new value.
• If you close between January 1 and May 31, expect two supplemental bills: one for the rest of the current fiscal year and one for the full next fiscal year.
• The Assessor's supplemental tax bill page says the bill is normally issued within six months of closing, and its supplemental assessments page says it can take up to a year. If your new value is lower than the old assessed value, you get a refund.
• You can claim the homeowners' exemption on a supplemental bill if you move in within 90 days of purchase, file a claim, and the previous owner was not already receiving it.

Hypothetical example. A buyer pays the $629,000 median price and closes on November 15, 2026. The seller's assessed value was $350,000 (hypothetical). The supplemental value is $279,000. At a hypothetical 1.10% rate, a full year's tax on that difference is about $3,069. State law treats the purchase as happening on the first day of the next month, December 1, and applies a proration factor of 0.58 (section 75.41). The supplemental bill comes to about $1,780. If the same buyer had closed on March 10, 2027, the presumed date would be April 1. The first supplemental bill would be about $767 (factor 0.25), plus a second for the full 2027-28 year of about $3,069 (factor 1.00), because the purchase falls between January 1 and May 31. In every case, the buyer's regular bills from then on are based on the new value. At the hypothetical 1.10% rate, $629,000 less the $7,000 exemption is about $6,842 a year.

How to do it:

1. Before you buy, estimate the new tax using the price you will pay, not the seller's current bill. The Assessor has an online Supplemental Tax Estimator for purchases.
2. Set the money aside after closing. The bill may arrive months later and will not come out of your impound account.
3. File the homeowners' exemption right after you move in. The Assessor mails a claim form after a purchase, but filing on time is your responsibility.
4. Check the supplemental notice when it arrives. If you believe the new value is above your home's market value on the purchase date, appeal within 60 days of the mailing date. BOE Publication 30 and section 80 allow a base year value appeal during the regular filing period in the year the value is first enrolled or any of the next three years. A reduction does not reach back to earlier years, so file early.
5. If prices fall after you buy, you can request a Prop 8 review for a later January 1. Example: if you buy in 2026 and values drop by January 1, 2027, apply by the 2027 deadline.

Step 8: Avoid the common mistakes

How to do it:

1. Don't miss the dates. November 2 for the Assessor review and November 30 for the formal appeal. The appeals board cannot extend filing periods (BOE Publication 30).
2. Don't use sales closed more than 90 days after January 1. The law does not allow them.
3. Don't argue about taxes instead of value. Appeals boards cannot lower a value because your taxes are higher than a neighbor's, or because you cannot afford them.
4. Don't skip a payment. Penalties apply regardless of the outcome.
5. Don't expect it to carry over. A Prop 8 value is reviewed every year and can rise faster than 2% until it reaches your factored base year value.
6. Know what filing costs before you pay anyone. Riverside County lists no fee for the Assessor's ACR-755 review, and the formal appeal fee is $30 per parcel. You can file both yourself. If you hire an agent or tax consultant, read the contract and fee terms first. The county requires a signed Agent Authorization.

A sample timeline

• This week: look up your 2026-27 assessed value and APN; check the homeowners' exemption; ask an agent for closed sales from about October 2025 through April 1, 2026.
• By Monday, November 2: file the ACR-755 Decline-in-Value application with the Assessor, with evidence attached.
• By Monday, November 30: if you have no result, or you disagree with it, file the BOE-305-AH appeal with the $30 fee (or a waiver request), checking the refund-claim box.
• By Thursday, December 10: pay the first installment as billed.
• January 1, 2027: the next lien date. Start gathering evidence for next year if values keep sliding.
• Buyers: set aside money for the supplemental bill; file the homeowners' exemption (full exemption by February 15); review the supplemental notice within 60 days.

A property tax checklist for Riverside County owners and buyers

1. APN and 2026-27 assessed value found; land and improvement split checked
2. Homeowners' exemption ($7,000) showing on the bill, or claim filed
3. Property facts checked (square footage, bedrooms and bathrooms, pool, lot)
4. Three to six arm's-length comparable sales closed no later than 90 days after January 1, 2026
5. Price per square foot compared and adjusted for differences
6. Estimated January 1 market value below the factored base year value
7. ACR-755 Decline-in-Value application received by the Assessor by November 2, 2026
8. BOE-305-AH appeal with $30 fee or waiver filed by November 30, 2026, if needed, marked as a refund claim
9. Tax bills paid on time while the review or appeal is pending
10. Buyers: supplemental tax estimated, money set aside, exemption filed, supplemental notice reviewed within 60 days

What this means day to day

From Riverside, Corona, and Eastvale to Moreno Valley, Menifee, Murrieta, Temecula, Hemet, and the Coachella Valley, Riverside County owners face a 7.40% mortgage rate, higher insurance, and listing prices still below their 2024 peak. Not every owner will qualify for a lower assessment. Long-time owners are usually far below today's market. But owners who bought near the top should spend an hour checking. The steps are straightforward: find your value, pull sales from around January 1, compare, and file on time. Buyers should treat the supplemental bill as part of the cost of buying and set aside money for it from the first day.

At Choice of America, we help Riverside County owners pull closed comparable sales near the January 1 lien date to see whether a Prop 8 request makes sense. We also help buyers estimate their new property tax and supplemental bill before they write an offer. Visit our Riverside County page for local guidance, or call or text us to go over your home's numbers.

Choice of America · Riverside County real estate

Dr. Hamid Rowshan, DRE #02004794, company DRE #02240008. Choice of America, serving Orange, Los Angeles, Riverside, San Bernardino, and San Diego counties. Call or text 833-THIS-BROKER, (833) 842-7465.

Payment figures are illustrations based on the September 2026 median listing price, a 20% down payment, and Freddie Mac's 30-year PMMS average for the week of October 15, principal and interest only. They are not a loan quote. Realtor.com median listing prices are asking prices, not sale prices or appraisals of any home. The $690,000 factored base year value, the $630,000 market value, the 1.10% total tax rate, the 8% and 15% market changes, the assumed 2% 2027 inflation factor, the $350,000 seller's assessed value, and the November 15, 2026 and March 10, 2027 closing dates are hypothetical, used only to show the method. Deadlines, fees, forms, and procedures are summarized from Riverside County and State Board of Equalization sources as of October 21, 2026, and can change. Confirm with the Riverside County Assessor-County Clerk-Recorder, the Clerk of the Board, the Treasurer-Tax Collector, or a qualified tax professional or attorney. Choice of America is a real estate brokerage, not a tax advisor. This article is general information, not tax, legal, or appraisal advice.

Sources:

• Realtor.com Residential Data, county inventory core metrics (September 2026 and history: median listing price, price per square foot, median square feet, active, new, and pending listings, days on market, price_reduced_share, five-county comparison, December 2024 to January 2026 and May 2024 medians): https://www.realtor.com/research/data/ (county files: https://econdata.s3-us-west-2.amazonaws.com/Reports/Core/RDC_Inventory_Core_Metrics_County.csv and https://econdata.s3-us-west-2.amazonaws.com/Reports/Core/RDC_Inventory_Core_Metrics_County_History.csv)
• Realtor.com via FRED (same data series), Riverside County, CA: Median Listing Price (MEDLISPRI6065) https://fred.stlouisfed.org/series/MEDLISPRI6065; Median Listing Price per Square Feet (MEDLISPRIPERSQUFEE6065) https://fred.stlouisfed.org/series/MEDLISPRIPERSQUFEE6065; Median Days on Market (MEDDAYONMAR6065) https://fred.stlouisfed.org/series/MEDDAYONMAR6065; Active Listing Count (ACTLISCOU6065) https://fred.stlouisfed.org/series/ACTLISCOU6065; Pending Listing Count (PENLISCOU6065) https://fred.stlouisfed.org/series/PENLISCOU6065; New Listing Count (NEWLISCOU6065) https://fred.stlouisfed.org/series/NEWLISCOU6065
• Freddie Mac Primary Mortgage Market Survey (30-year and 15-year fixed, weeks of October 8 and 15, 2026, and October 16, 2025): https://www.freddiemac.com/pmms and https://www.freddiemac.com/pmms/docs/historicalweeklydata.xlsx (also on FRED: https://fred.stlouisfed.org/series/MORTGAGE30US)
• County of Riverside, "Riverside County Property Owners Reminded of Upcoming Assessment Review and Appeal Deadlines" (October 7, 2026): https://rivco.gov/news/riverside-county-property-owners-reminded-upcoming-assessment-review-and-appeal-deadlines
• Riverside County Assessor-County Clerk-Recorder, Decline in Value - Proposition 8: https://www.rivcoacr.org/decline-in-value-proposition-8 ; Important Dates: https://www.rivcoacr.org/important-dates ; Frequently Asked Questions (Decline in Value, Assessment Appeals, Supplemental): https://www.rivcoacr.org/MasterFAQs-FrequentlyAskedQuestions ; Assessment Appeals FAQ: https://www.rivcoacr.org/Assessment-Appeals-FAQ ; Proposition 13: https://www.rivcoacr.org/proposition-13 ; Homeowners Exemption: https://www.rivcoacr.org/homeowners-exemption ; Supplemental Assessments: https://www.rivcoacr.org/supplemental-assessments ; Supplemental Tax Bills: https://www.rivcoacr.org/SupplementalTaxBills
• Riverside County Assessor e-forms, ACR-755 Decline-in-Value Reassessment Application (Prop. 8): https://ca-riverside-acr.publicaccessnow.com/E-Forms/DeclineinValueApplication.aspx
• Riverside County Clerk of the Board, Assessment Appeals Division: https://rivcocob.org/assessment-appeals-division ; Assessment Appeals Online: https://aao.countyofriverside.us/ ; Assessment Appeal Application BOE-305-AH, Riverside County version (July 2026): https://rivcocob.org/sites/g/files/aldnop311/files/2026-07/aao_7_16_26.pdf ; Rules of Notice and Procedure of the Assessment Appeals Boards of the County of Riverside (revised May 22, 2018; filing fee, waiver, and refund): https://rivcocob.org/sites/g/files/aldnop311/files/migrated/wp-content-uploads-2018-08-RevisedAABLocalRules-RefundableFilingFee.pdf
• Riverside County Auditor-Controller, Property Tax FAQ: https://auditorcontroller.org/divisions/property-tax/faq
• California State Board of Equalization, Publication 30, Residential Property Assessment Appeals: https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf ; Letter To Assessors 2026/002, 2026-27 California Consumer Price Index (inflation factor 1.02): https://boe.ca.gov/proptaxes/pdf/lta26002.pdf ; Letter To Assessors 2026/023, County Assessment Appeals Filing Period for 2026: https://www.boe.ca.gov/proptaxes/pdf/lta26023.pdf ; Publication 29, California Property Tax: An Overview: https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf
• California Revenue and Taxation Code sections 51, 75.10, 75.41, 80, 167, 218, 402.5, 1603, 1604, 1605, and 1610.8 (official text at https://leginfo.legislature.ca.gov/ ; text consulted at https://california.public.law/codes/revenue_and_taxation_code_section_51 and the corresponding pages for each section)