Fresno County Property Tax Appeal — California

Rob Hartley·Updated February 25, 2026

Fresno County is located in California's Central Valley, with Fresno serving as the county seat and the fifth-most populous city in California. Major population centers include Clovis, Sanger, Reedley, and Selma. Property tax appeals matter here because homeowners face an effective tax rate of 1.22%, slightly higher than the national median of 1.02%, and tax bills can vary significantly across different areas of the county. The median home value in Fresno County is approximately $257,000, substantially lower than California's median home value of $384,200. With a median annual property tax bill of $2,693, Fresno County residents pay $293 more than the national median of $2,400, making assessment accuracy critical for homeowners in this agricultural region.

Notable cities: Fresno, Clovis, Sanger, Reedley, Selma

Median Home

$257,000

Tax Rate

1.22%

Annual Tax

$2,693

Population

1,032,577

2026 Appeal Deadline: July 2 through November 30, 2026

For regular annual assessments challenging the January 1, 2026 lien date value, appeals must be filed between July 2 and November 30, 2026. Different deadlines apply for supplemental or escape assessments (60 days from notice) and calamity reassessments (6 months from notice). The November 30 deadline is firm for regular assessment appeals.

Property in Fresno County, California — local tax assessment and appeal guide

How Fresno County Assesses Property

100%of market value

Assessed by: Fresno County Assessor-Recorder's Office

Assessment cycle: annual

Notices typically mailed: Spring (typically by mid-April to mid-May)

In California, properties are assessed at 100% of their market value at the time of purchase or new construction, establishing a base year value. Due to Proposition 13 protections, this assessed value can only increase by a maximum of 2% per year unless there is a change in ownership or new construction. For example, if your home's market value is $257,000 when purchased, at California's 100% assessment ratio your assessed value would be $257,000, resulting in approximately $3,135 in annual taxes at the county's effective rate of 1.22%. However, if market values decline below your Proposition 13 base value, you can file a Proposition 8 appeal to temporarily reduce your assessed value to current market levels.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. Fresno County uses a five-member Assessment Appeals Board that conducts open hearings. The Board reviews evidence from both the taxpayer and the Assessor, then makes a determination on the property's fair market value as of the January 1 lien date. The Board may reduce, increase, or maintain the assessed value based on the evidence presented.

Step 1: Consider an informal review first - Contact the Fresno County Assessor's Office at (559) 600-3534 to discuss your assessed value. Email or call with your January 1 market value analysis and comparable sales data. This informal review is free and often resolves disputes without a formal hearing.

Step 2: Gather evidence - Look up your current assessed value using the county's Assessed Value Lookup tool at fresnocountyca.gov. Collect 3-5 comparable sales of similar properties that closed within 90 days after the January 1 lien date. Document any property defects, needed repairs, or condition issues.

Step 3: File formal appeal if informal review fails - Obtain and complete form BOE-305-AH Assessment Appeal Application. Submit the form with the $86 non-refundable filing fee to the Clerk of the Board of Supervisors by mail or in-person by November 30. Fresno County only accepts hard copies with original signatures (no email or fax submissions).

Step 4: Prepare for your hearing - You will receive a hearing notice at least 45 days before your scheduled hearing. Prepare seven (7) copies of all evidence supporting your opinion of value. Return the confirmation notice at least 21 days prior to your hearing date. Consider making an Exchange of Information request at least 30 days before the hearing to see the Assessor's evidence.

Step 5: Attend the Assessment Appeals Board hearing - Arrive early to check in. Hearings typically begin at 1:30 p.m. and are open to the public. Present your comparable sales and evidence showing your property's market value on January 1 was below the assessed value. The five-member Assessment Appeals Board may decrease, increase, or leave your assessment unchanged based on the evidence presented.

Step 6: Receive the Board's decision - If you win, you will receive a refund for any overpaid taxes. You must continue paying your property taxes on time while the appeal is pending to avoid penalties. If the Board's decision is unfavorable, you have six months to appeal to the California State Board of Equalization or superior court.

Required form: BOE-305-AH Assessment Appeal Application

Filing Methods

mail:Clerk of the Board of Supervisors, P.O. Box 1146, Fresno, CA 93715

in-person:Hall of Records, 2281 Tulare Street, Fresno, CA 93721 (office hours: Monday-Friday 8:00am-5:00pm)

Evidence to Bring

Comparable sales within 90 days after January 1 valuation dateProperty photos showing condition and defectsRepair estimates or inspection reportsRecent appraisal (if available)Income and expense statements (for income-producing property)

Fresno County Assessor Contact

Fresno County Assessor-Recorder's Office

Phone: (559) 600-3534

Address: Hall of Records, 2281 Tulare Street, Room 201, Fresno, CA 93721

Website: https://www.fresnocountyca.gov/Departments/Assessor

Online Portal: https://www.fresnocountyca.gov/Departments/Assessor/Value

Hours: Office Counter: Monday-Friday 8:00am-5:00pm; Phone: Monday-Friday 9:00am-4:00pm

Tax Exemptions in Fresno County

Homeowners' Exemption

$7,000 reduction in assessed value

Reduces the taxable value of an owner-occupied primary residence

Eligibility: Must be the principal place of residence of the owner on January 1 (lien date). Property must be owner-occupied as a primary residence.Deadline: February 15 (one-time filing; form BOE-266 is automatically mailed to new homeowners after filing a Preliminary Change of Ownership Report)

Disabled Veterans' Exemption

$4,000 basic exemption (up to $150,000 for veterans rated 100% disabled or unemployable)

Property tax exemption for qualifying disabled veterans

Eligibility: Veterans with service-connected disabilities rated at least 10% by the VA. Must be a California resident and own and occupy the property as a principal place of residence.Deadline: February 15 annually (form BOE-261-G)

Property Tax Postponement Program

Defers property tax payments as a loan from the state

State Controller's program allowing eligible seniors and disabled persons to defer payment of property taxes

Eligibility: Age 62 or older, or blind or disabled; minimum 40% equity in home; total household income of $49,017 or less; property must be primary residence in CaliforniaDeadline: February 10 annually

Official Resources

Fresno County Assessor-Recorder Official Website →

Official website with information on property assessments, exemptions, and appeals, plus online tools for property value lookup.

Fresno County Assessment Appeals Information →

Official Clerk of the Board website with detailed information on filing assessment appeals, hearing procedures, and required forms.

Fresno County Assessed Value Lookup Tool →

Online portal to search current year assessed values by address or parcel number for any property in Fresno County.

California State Board of Equalization - Property Tax Information →

Official state resource for California property tax laws, exemptions, appeals procedures, and downloadable forms including BOE-305-AH and BOE-266.

Check Your Fresno County Assessment

Enter your address to see if your Fresno County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Fresno County for 2026?

For regular annual assessments challenging the January 1, 2026 lien date value, you must file your appeal between July 2 and November 30, 2026. This deadline applies to standard Proposition 8 decline-in-value appeals. However, different deadlines apply if you received a supplemental assessment due to new construction or a recent purchase—in those cases, you have 60 days from the date the assessment notice was mailed. For calamity reassessments following natural disasters or major property damage, you have six months from the mailing of the reassessment notice to file your appeal.

How do I file a property tax appeal in Fresno County?

To file a property tax appeal in Fresno County, you must complete and submit form BOE-305-AH Assessment Appeal Application to the Clerk of the Board of Supervisors. The form can be mailed to P.O. Box 1146, Fresno, CA 93715, or submitted in person at the Hall of Records, 2281 Tulare Street, Fresno, CA 93721. You must include an $86 non-refundable filing fee with your application. Fresno County only accepts hard copies with original signatures and does not accept applications by email or fax. Before filing a formal appeal, consider contacting the Assessor's Office at (559) 600-3534 for an informal review, which is free and often resolves disputes without a hearing.

What is the homestead exemption worth in Fresno County?

The California Homeowners' Exemption provides a $7,000 reduction in the taxable assessed value of your primary residence in Fresno County. This means if your home is assessed at $257,000, the exemption reduces the taxable value to $250,000, saving you approximately $85 per year at the county's effective tax rate of 1.22%. To claim this exemption, you must file form BOE-266 with the Fresno County Assessor-Recorder's Office by February 15. This is a one-time filing—once approved, the exemption continues automatically each year as long as you continue to occupy the property as your principal residence on January 1 of each year.

What evidence do I need for a successful Fresno County property tax appeal?

The most critical evidence for a Fresno County property tax appeal is comparable sales data showing 3-5 similar properties that sold within 90 days after the January 1 valuation date. Your comparables should be similar in size, age, location, and condition to your property. Additionally, bring property photos documenting any defects or condition issues, repair estimates from licensed contractors, recent appraisals if available, and documentation of any factors negatively affecting your property's value. You must prepare seven (7) copies of all evidence for the hearing—one for each of the five Assessment Appeals Board members, one for the Assessor's representative, and one for your own reference. Focus your evidence on demonstrating that your property's fair market value on January 1 was lower than the assessed value on the roll.

What happens at an Assessment Appeals Board hearing in Fresno County?

At an Assessment Appeals Board hearing in Fresno County, you will present your evidence to a five-member board in a quasi-judicial proceeding that typically begins at 1:30 p.m. The hearing is open to the public. You will have the opportunity to present your comparable sales, photographs, and other evidence showing why your property's market value on January 1 was below the assessed value. The Assessor's Office will also present their evidence supporting the current assessment. Both parties can ask questions and respond to the evidence presented. After hearing all testimony and reviewing the evidence, the Board will make a determination to reduce, increase, or maintain your assessed value based solely on the evidence presented at the hearing. If you request Findings of Fact explaining the Board's decision, there is an additional fee of $405.05 per application.

Can I appeal my Fresno County property taxes if my home value has decreased?

Yes, you can appeal your Fresno County property taxes if your home's market value has declined below your current assessed value through a Proposition 8 appeal. California's Proposition 13 limits annual assessment increases to 2%, but Proposition 8 allows temporary reductions when market values fall below the Proposition 13 base value. You must file your appeal between July 2 and November 30 for the current assessment year. To succeed, you need to prove your property's fair market value on January 1 was lower than your enrolled assessed value using comparable sales from within 90 days after January 1. If approved, the reduction is temporary and applies only to the tax year appealed—your assessed value will climb back toward your Proposition 13 base value as the market recovers or by 2% annually.

Do I have to pay my property taxes while my Fresno County appeal is pending?

Yes, you must continue to pay your Fresno County property taxes on time while your appeal is pending to avoid late penalties and interest charges. The first installment is due November 1 and becomes delinquent after 5:00 p.m. on December 10. The second installment is due February 1 and becomes delinquent after 5:00 p.m. on April 10. Paying on time is critical because failure to pay can result in penalties of 10% plus additional costs, and ultimately a tax lien on your property. If your appeal is successful and the Assessment Appeals Board reduces your assessed value, you will receive a refund for any overpaid taxes with interest, typically processed after the Board's decision becomes final.

How much can I save by appealing my property taxes in Fresno County?

The savings from a successful Fresno County property tax appeal depends on the difference between your current assessed value and the fair market value established by the Assessment Appeals Board. For example, if the Board reduces your assessed value from $300,000 to $257,000 (the county median), you would save approximately $525 annually at the county's 1.22% effective tax rate. On a $50,000 assessment reduction, the annual savings would be about $610. However, Proposition 8 reductions are temporary and apply only to the tax year appealed—you must file a new appeal each year if market values remain below your Proposition 13 base value. The potential savings make appeals worthwhile for homeowners who have strong comparable sales evidence showing their property is overassessed.

For state-wide appeal information including California's assessment ratio and deadlines, see our California Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All California property tax appeal info

Sources: https://www.fresnocountyca.gov/Departments/Assessor/Appeals | https://www.fresnocountyca.gov/Departments/Clerk-of-the-Board-of-Supervisors/Assessment-Appeals | https://appealarc.com/kb/california/fresno | https://www.ownwell.com/trends/california/fresno-county | https://boe.ca.gov/proptaxes/homeowners_exemption.htm | https://worldpopulationreview.com/us-counties/california/fresno-county

Last verified: 2026-02-25