AppealDesk

Imperial County Property Tax Appeal, California

Travis BunnTravis Bunn·Updated July 24, 2026

Imperial County is located in southeastern California along the U.S.-Mexico border, with El Centro serving as the county seat and largest city. The county has a population of approximately 186,000 and includes major cities such as Calexico, Brawley, and Imperial. With a median home value of $192,600 and an effective property tax rate of 0.70%, Imperial County homeowners pay a median annual tax bill of $1,343, significantly below the national median of $2,400 and well below California's state median. Property tax appeals matter here because even a small over-assessment can cost homeowners hundreds of dollars annually in this agricultural community where incomes are lower than the state average.

Notable cities: El Centro, Calexico, Brawley, Imperial

Median Home

$192,600

Tax Rate

0.70%

Annual Tax

$1,343

Population

186,000

On the typical Imperial County home, valued near $192,600 at the county’s effective tax rate of 0.70%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: July 2, 2026 through November 30, 2026

That is at most 97 days away. Your exact date is on your assessment notice, so do not wait on it.

For regular assessment appeals based on the January 1, 2026 lien date, appeals must be filed between July 2, 2026 and November 30, 2026. For supplemental assessments resulting from a change of ownership or new construction, you have 60 days from the date on the supplemental assessment notice to file an appeal. Applications must be postmarked by the November 30 deadline or delivered in person by 5:00 PM.

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California residential street with palm trees at sunset. Imperial County appeal guide.

How Imperial County Assesses Property

100%of market value

Assessed by: Imperial County Assessor's Office

Assessment cycle: annual

Notices typically mailed: July

California law requires properties to be assessed at 100% of their fair market value at the time of purchase or new construction, with increases capped at 2% annually under Proposition 13 until a change of ownership occurs. 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, resulting in approximately $1,348 in annual taxes at the county's effective rate of 0.70%.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. The Assessment Appeals Board, composed of private citizens appointed by the Board of Supervisors, will review evidence from both you and the Assessor's Office to determine the fair market value of your property. Most cases are resolved through stipulation agreements before the hearing.

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Step 1: Request an informal Proposition 8 review from the Assessor's Office before October 30 to see if your assessment can be reduced without a formal appeal. Contact the Assessor at (442) 265-1300 to request a review and provide supporting documentation.

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Step 2: If the informal review does not resolve your concerns, obtain Application for Changed Assessment form BOE-305-AH from the Clerk of the Board or download it from the Assessor's website at assessor.imperialcounty.org.

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Step 3: Gather evidence to support your appeal, including recent comparable sales (within 90 days of January 1, 2026), photographs showing property condition issues, repair estimates for needed work, and your recent property appraisal if available.

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Step 4: Complete the application form thoroughly, including your property information, the assessed value you believe is correct, and a brief explanation of why you believe your property is over-assessed. Sign and date the application.

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Step 5: File your completed application with the Clerk of the Board of Supervisors at 940 W. Main St., Suite 209, El Centro, CA 92243 between July 2 and November 30, 2026. Applications must be postmarked or hand-delivered by the November 30 deadline. Faxed applications are NOT accepted.

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Step 6: Attend your hearing before the Assessment Appeals Board, where you will present your evidence and the Assessor will present their position. Most cases are resolved through stipulation (written agreement) without needing to appear.

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Step 7: If you disagree with the Assessment Appeals Board decision, you may file an appeal with the California State Board of Equalization or challenge the decision in Superior Court if you designated your application as a claim for refund.

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

Filing Methods

mail:Mail to Clerk of the Board of Supervisors, 940 W. Main St., Suite 209, El Centro, CA 92243. Must be postmarked by November 30, 2026.
in-person:Deliver to Clerk of the Board of Supervisors, 940 W. Main St., Suite 209, El Centro, CA 92243. Office hours: 8:00 AM to 5:00 PM (closed 12:00 PM to 1:00 PM), Monday through Friday.

Evidence to Bring

Recent comparable sales (properties sold within 90 days of January 1, 2026)Photographs documenting property condition issues or defectsRepair estimates or contractor bids for needed workIndependent appraisal (if available)Documentation of income loss (for income-producing properties)

Imperial County Assessor Contact

Imperial County Assessor's Office

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

Hours: Monday-Friday, 9:00 AM to 5:00 PM (appointments recommended)

Tax Exemptions in Imperial County

Homeowner's Exemption

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

Reduces the assessed value of a primary residence owned and occupied by the homeowner on January 1st.

Eligibility: Property must be owned and occupied as the primary residence at 12:01 AM on January 1. Owner must apply for the exemption.Deadline: January 1 through February 15 for full exemption; late filing accepted February 16 through December 10 for 80% of the exemption; or within 30 days of a Notice of Supplemental Assessment

Disabled Veterans' Exemption

Varies based on household income; can be substantial for qualifying veterans

Provides a substantial property tax exemption for veterans with 100% service-connected disability ratings.

Eligibility: Veteran must be 100% disabled or unemployable due to service-connected disability or disease. Property must be the veteran's principal place of residence. Household income limits apply.Deadline: File with the Assessor's Office along with certification letter from US Department of Veterans Affairs

Proposition 19 Base Year Value Transfer

Transfers existing low assessed value to new home with adjustments based on value difference

Allows homeowners age 55+, severely disabled, or victims of wildfire/natural disaster to transfer their Proposition 13 base year value to a replacement primary residence.

Eligibility: Age 55 or older, severely disabled, or victim of wildfire or natural disaster. Must be replacing primary residence.Deadline: File within time limits specified in Revenue and Taxation Code; contact Assessor's Office for details

Imperial County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Imperial County for 2026?
For regular assessment appeals based on the January 1, 2026 lien date, you must file your Application for Changed Assessment between July 2, 2026 and November 30, 2026. Applications must be postmarked by November 30 or hand-delivered to the Clerk of the Board by 5:00 PM on that date. For supplemental assessments resulting from a change of ownership or new construction, you have only 60 days from the date on the supplemental assessment notice to file your appeal, so don't delay.
How do I file a property tax appeal in Imperial County?
To file an appeal in Imperial County, first obtain Application for Changed Assessment form BOE-305-AH from the Clerk of the Board or download it from assessor.imperialcounty.org. Complete the form with your property information, the assessed value you believe is correct, and your supporting evidence. File the completed application with the Clerk of the Board of Supervisors at 940 W. Main St., Suite 209, El Centro, CA 92243 by mail (postmarked by November 30) or in person during office hours (8:00 AM to 5:00 PM, closed 12:00-1:00 PM). Note that faxed applications are NOT accepted in Imperial County.
What is the homestead exemption worth in Imperial County?
The California Homeowner's Exemption in Imperial County reduces your assessed value by $7,000, which saves you at least $70 annually in property taxes. To qualify, you must own and occupy the property as your primary residence at 12:01 AM on January 1st. You must file your application with the Assessor's Office between January 1 and February 15 to receive the full exemption, though late filings are accepted through December 10 for 80% of the exemption amount. Once granted, the exemption automatically continues each year as long as you remain eligible.
Can I request an informal review before filing a formal appeal in Imperial County?
Yes, Imperial County offers an informal Proposition 8 review process through the Assessor's Office. You must request this review by October 30 for the current tax year. Contact the Assessor at (442) 265-1300 to request an informal review and provide supporting data such as comparable sales or property condition information. The Assessor's staff will review your information and may reduce your assessed value if they agree with your evidence. If the informal review doesn't resolve your concerns, you can still file a formal appeal with the Assessment Appeals Board by the November 30 deadline.
What evidence do I need for a successful property tax appeal in Imperial County?
Imperial County Assessment Appeals Boards place the most weight on recent comparable sales, properties similar to yours that sold within 90 days of January 1, 2026. You should also bring photographs documenting any property condition issues, repair estimates or contractor bids for needed work, and an independent appraisal if you have one. For income-producing properties, income and expense statements are important. Contact a local real estate agent for free comparable sales data, or check the Assessor's Office sales listing available at 940 Main Street, Suite 115. Strong comparable sales evidence significantly increases your chances of success.
How much can I save by appealing my property taxes in Imperial County?
With Imperial County's median home value of $192,600 and effective tax rate of 0.70%, even a 10% reduction in your assessed value would save you approximately $135 annually. If your property is over-assessed by 20%, you could save $270 per year. These savings continue every year until your property undergoes a change of ownership or new construction that triggers reassessment. Over a 10-year period, a successful $200 annual reduction saves you $2,000. The exact savings depend on how much your property is over-assessed and whether you can provide strong comparable sales evidence.
What happens after I file my property tax appeal in Imperial County?
After you file your Application for Changed Assessment with the Clerk of the Board, your case will be scheduled for a hearing before the Assessment Appeals Board, which is composed of private citizens appointed by the Board of Supervisors. Before the hearing, the Assessor's Office may contact you to discuss your appeal, and many cases are resolved through a written stipulation agreement without needing to appear. If you do attend a hearing, you'll present your evidence and the Assessor will present their position. The Board will then decide the fair market value of your property and issue a written decision.
Do I still have to pay my property taxes while my appeal is pending in Imperial County?
Yes, filing an assessment appeal does not relieve you from the obligation to pay your property taxes by the deadlines shown on your tax bill. You must pay on time to avoid penalties and interest charges. The first installment is due December 10 and the second installment is due April 10. If your appeal is successful, you will receive a refund for any overpaid taxes plus interest on the overpaid amount for the years you appealed. Refunds are processed by the Imperial County Tax Collector's Office at (442) 265-1270.

Official Resources

Imperial County Assessor's Office Website →

Official website for property assessment information, forms, exemption applications, and assessment appeal resources.

Imperial County Assessment Appeals Board →

Information about the appeals process, filing periods, and contact details for the Clerk of the Board.

California State Board of Equalization Property Tax Information →

State-level property tax resources including assessment appeal guides, filing period information, and taxpayer rights.

Imperial County Property Search (Parcel Quest) →

Look up property information including assessed values, parcel numbers, and ownership details for properties in Imperial County.

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 →

More California Counties

Alameda County (Oakland)Butte County (Chico)Contra Costa County (Martinez)El Dorado County (Placerville)Fresno County (Fresno)Kern County (Bakersfield)
← All California property tax appeal info

Sources: https://assessor.imperialcounty.org/ | https://board.imperialcounty.org/assessment-appeals-board/ | https://www.tax-rates.org/california/imperial_county_property_tax | https://www.boe.ca.gov/proptaxes/pdf/filingperiods.pdf

Last verified: 2026-07-24