Imperial County Property Tax Appeal — California

Rob Hartley·Updated February 27, 2026

Imperial County, located in California's southeastern corner along the Mexican border, is home to approximately 186,000 residents across seven cities and eight unincorporated communities. The county seat is El Centro, with major population centers including Calexico and Brawley. Property tax appeals are particularly important in Imperial County due to the region's lower median home values compared to California's statewide averages and the potential for significant savings given the county's effective tax rate of 1.13%, which exceeds the national median of 1.02%. With a median home value of approximately $192,600 and an effective tax rate of 0.70% to 1.13% (depending on the data source), the median annual property tax bill is approximately $1,343 to $2,053, which is below the national median of $2,400 despite the higher tax rate.

Notable cities: El Centro, Calexico, Brawley, Imperial, Holtville, Calipatria, Westmorland

Median Home

$192,600

Tax Rate

1.13%

Annual Tax

$2,053

Population

186,499

2026 Appeal Deadline: July 2 through November 30, 2026 for regular assessment appeals; 60 days from the date of notice for supplemental assessments

Regular assessment appeals must be filed between July 2 and November 30, 2026. For supplemental assessments (resulting from change of ownership or new construction), you have 60 days from the mailing date of the supplemental assessment notice. Applications postmarked by November 30 are considered timely filed. If the final filing date falls on a Saturday, Sunday, or legal holiday, applications postmarked on the next business day are deemed timely.

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

How Imperial County Assesses Property

100%of market value

Assessed by: Imperial County Assessor's Office

Assessment cycle: annual

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

In Imperial County, California uses a 100% assessment ratio, meaning your property is assessed at its full market value as established at the time of purchase or new construction (base year value under Proposition 13). For example, if your home's market value is $192,600 (the county median), at California's 100% assessment ratio your assessed value would be $192,600. At the county's effective tax rate of 1.13%, this results in approximately $2,176 in annual property taxes. Under Proposition 13, this base year value can only increase by a maximum of 2% per year unless a reappraisable event occurs, such as a change of ownership or new construction.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. Your hearing will be before the Imperial County Assessment Appeals Board or a hearing officer. The board is a quasi-judicial body of impartial persons who will hear evidence from both you and the Assessor before deciding on the property's fair market value. The hearing is informal but follows structured procedures, and you will have the opportunity to present all supporting evidence and testimony.

Step 1: Consider requesting an informal review from the Assessor's Office between December 1 and March 31 before filing a formal appeal. Contact the Assessor at (442) 265-1300 to request a Proposition 8 review if you believe your property value has declined below the assessed value.

Step 2: Obtain Form BOE-305-AH (Application for Changed Assessment) from the Clerk of the Board website, the Assessor's website, or by calling (442) 265-1020. The form is also available from the California Assessors Association e-forms website.

Step 3: Complete the appeal application with detailed information about your property, including the Assessor's Parcel Number (APN), your opinion of the property's fair market value, and reasons supporting your valuation. Gather supporting evidence such as recent comparable sales, photographs showing property condition, repair estimates for defects, or professional appraisals.

Step 4: File your completed application with the Clerk of the Board between July 2 and November 30, 2026 (or within 60 days of a supplemental notice). Include the non-refundable $35 filing fee payable to County of Imperial by check, money order, or cash. Applications must be postmarked by the deadline. Note: Faxed applications are NOT accepted.

Step 5: Continue paying your property taxes on time despite the pending appeal. Failure to pay will result in penalties and interest regardless of appeal outcome. If successful, you will receive a refund with interest.

Step 6: Wait for notification of your hearing date from the Clerk of the Board. This may take several months depending on workload and case complexity. You will receive information about the hearing date, time, and location.

Step 7: Prepare for your hearing by organizing all evidence supporting your opinion of fair market value. You may represent yourself or have an attorney represent you. If someone other than yourself, spouse, children, parent, or California-licensed attorney will represent you, provide written authorization.

Step 8: Attend your hearing before the Assessment Appeals Board or a hearing officer. Present your evidence and testimony supporting your valuation. The Assessor will also present their evidence. The board will hear both sides and ask questions.

Step 9: Receive the board's decision. The Assessment Appeals Board's decision is final at the county level. If you disagree with the decision, you may file a challenge in Imperial County Superior Court within six months of the board's decision.

Step 10: If dissatisfied with the Superior Court decision, you may appeal to the California Court of Appeal and ultimately the California Supreme Court following standard appellate procedures.

Required form: Application for Changed Assessment (Form BOE-305-AH)

Filing Methods

mail:Mail to: Clerk of the Board, Imperial County Board of Supervisors, 940 W. Main Street, Suite 209, El Centro, CA 92243

in-person:Deliver to: Clerk of the Board office at 940 W. Main Street, Suite 209, El Centro, CA 92243 during business hours (8:00 AM to 5:00 PM Monday-Friday, closed 12:00-1:00 PM)

phone:For questions and assistance, call the Clerk of the Board at (442) 265-1020

Evidence to Bring

Recent comparable property sales (sold within the last 6-12 months, similar size, condition, and location)Professional appraisal report or comparative market analysisPhotographs documenting property condition, defects, or damageRepair estimates or contractor bids for needed repairsIncome and expense statements (for income-producing properties)Documentation of factors negatively affecting value (environmental issues, access problems, etc.)

Imperial County Assessor Contact

Imperial County Assessor's Office

Phone: (442) 265-1300

Address: 940 W. Main Street, Suite 115, El Centro, CA 92243

Website: https://assessor.imperialcounty.org/

Hours: 8:00 AM to 5:00 PM, Monday through Friday (excluding county holidays)

Tax Exemptions in Imperial County

Homeowner's Exemption

$7,000 reduction in assessed value (saves at least $70 annually in property taxes)

Reduces the assessed value of an owner-occupied primary residence

Eligibility: Property owners who own and occupy the residence as their primary residence as of 12:01 a.m. on January 1Deadline: February 15 for full exemption; late filing accepted February 16 to December 10 for 80% of exemption

Disabled Veterans' Exemption

Varies based on disability rating and household income; can be substantial for 100% disabled or unemployable veterans

Provides property tax exemption for qualifying disabled veterans and their spouses

Eligibility: Veterans with 100% service-connected disability rating (or their eligible spouse); property must be principal residence owned by veteran, spouse, or jointlyDeadline: February 15 (contact Imperial County Department of Veterans' Affairs at (442) 265-3200 or the Assessor's Office)

Proposition 19 - Base Year Value Transfer

Preserves lower Proposition 13 base year value when moving to new primary residence (subject to certain adjustments)

Allows homeowners age 55+, severely disabled, or wildfire/disaster victims to transfer their base year value to a replacement primary residence

Eligibility: Homeowners at least 55 years old, severely disabled persons, or victims of wildfire or natural disasterDeadline: Must be claimed within specific timeframes; contact Assessor's Office for details

Church Exemption

100% exemption of assessed value for qualifying religious properties

Exempts qualifying religious property from property taxation

Eligibility: Property used exclusively for religious worshipDeadline: February 15 annually

Welfare Exemption

100% exemption of assessed value for qualifying properties

Exempts property owned and operated by qualifying nonprofit organizations

Eligibility: Property owned and operated by religious, hospital, scientific, or charitable organizations meeting specific criteriaDeadline: February 15 annually

Official Resources

Imperial County Assessor's Office →

Official website for property assessments, exemptions, forms, and assessment information for Imperial County.

Imperial County Assessment Appeals Board →

Information about filing property tax appeals, deadlines, fees, and the appeals process in Imperial County.

California State Board of Equalization - Assessment Appeals →

State-level resources, forms, FAQs, and guidance on California property tax assessment appeals.

Imperial County Property Tax Payment Portal →

Pay property taxes, view tax bills, and access information from the Imperial County Treasurer-Tax Collector.

Check Your Imperial County Assessment

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

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Frequently Asked Questions

What is the deadline to file a property tax appeal in Imperial County for 2026?

For regular assessment appeals in Imperial County, you must file between July 2 and November 30, 2026. Applications postmarked by November 30, 2026 are considered timely filed. If you received a supplemental assessment notice due to a change of ownership or new construction, you have 60 days from the mailing date of that notice to file your appeal. Missing these deadlines means you lose your right to appeal for that assessment year, so it's critical to act promptly if you believe your property is overvalued.

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

To file an appeal in Imperial County, you must obtain Form BOE-305-AH (Application for Changed Assessment) and submit it to the Clerk of the Board at 940 W. Main Street, Suite 209, El Centro, CA 92243. Include the required $35 non-refundable filing fee payable to County of Imperial. You can file by mail (must be postmarked by the deadline) or deliver it in person during business hours. Faxed applications are not accepted. Before filing a formal appeal, you may want to request an informal review with the Assessor's Office by calling (442) 265-1300, which can sometimes resolve valuation disputes without a formal hearing.

What is the homestead exemption worth in Imperial County?

The Homeowner's Exemption in Imperial County reduces your home's assessed value by $7,000, which saves you at least $70 per year in property taxes. This exemption is available to homeowners who own and occupy their residence as their primary home as of 12:01 a.m. on January 1. You must file the exemption application with the Assessor's Office by February 15 to receive the full exemption for that year. Late filings between February 16 and December 10 receive 80% of the exemption. Once granted, the exemption continues automatically each year as long as you remain eligible, but you must notify the Assessor if you no longer qualify.

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

At your Assessment Appeals Board hearing in Imperial County, you will present your case before either a panel of board members or a hearing officer. Both you and the county Assessor will have the opportunity to present evidence supporting your respective opinions of your property's fair market value. You may represent yourself or have an attorney represent you, and you should bring all supporting documentation such as comparable sales, photographs, appraisals, and repair estimates. The board will ask questions and review the evidence from both sides before making a decision. The hearing is relatively informal but follows structured procedures to ensure fairness. After considering all evidence, the board will issue a decision determining your property's correct assessed value, and this decision is final at the county level.

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

The amount you can save depends on how much your assessed value is reduced through the appeal. In Imperial County, with an effective tax rate of approximately 1.13%, every $10,000 reduction in assessed value saves you about $113 annually in property taxes. For example, if your home is assessed at $250,000 but comparable sales support a value of $220,000, a successful appeal could reduce your assessment by $30,000, saving you approximately $339 per year. These savings continue in subsequent years as your base year value increases from the lower amount. However, you must have solid evidence that your property is overvalued, and statistics show that nationwide about 25% of homes may be overassessed.

What evidence do I need for an Imperial County property tax appeal?

For a successful appeal in Imperial County, you need evidence supporting your opinion of your property's fair market value as of January 1 of the assessment year. The most persuasive evidence includes recent comparable sales of similar properties in your area (ideally within the past 6-12 months), showing lower sale prices than your assessed value. Other valuable evidence includes a professional appraisal, photographs documenting your property's condition or defects, repair estimates for needed work, and any factors negatively affecting value such as location issues or environmental concerns. For income-producing properties, income and expense statements are crucial. The Assessor's office at (442) 265-1300 can provide guidance on what evidence will be most relevant for your specific property type.

Can I appeal my Imperial County property taxes if I just bought my home?

If you recently purchased your home in Imperial County, you can appeal the supplemental assessment if you believe the Assessor's valuation exceeds the fair market value. When you buy property, the Assessor establishes a new base year value, typically at or near your purchase price, and issues a supplemental assessment for the difference between the old and new values. You have 60 days from the mailing date of the supplemental assessment notice to file an appeal. However, if you paid market value for the property and have no evidence suggesting it's worth less, an appeal is unlikely to succeed since your purchase price is strong evidence of market value. Appeals are more likely to succeed if market conditions have declined since purchase, there are significant property defects not reflected in the purchase price, or the assessment exceeds your purchase price.

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

Yes, you must continue to pay your Imperial County property taxes on time despite having a pending appeal. Failure to pay your taxes by the due dates will result in penalties and interest charges regardless of the outcome of your appeal. This is a critical requirement that many property owners overlook. If your appeal is successful and the Assessment Appeals Board reduces your assessed value, you will receive a refund for the overpaid amount plus interest. The tax payment requirement protects the county's ability to fund essential services while appeals are being resolved, which can take several months depending on the complexity of your case and the board's workload.

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://assessor.imperialcounty.org/ | https://board.imperialcounty.org/assessment-appeals-board/ | https://www.ownwell.com/trends/california/imperial-county | https://boe.ca.gov/proptaxes/asmappeal.htm | https://imperialcounty.org/about/

Last verified: 2026-02-27