Tulare County Property Tax Appeal — California

Rob Hartley·Updated February 26, 2026

Tulare County is located in California's fertile San Joaquin Valley with a population of approximately 486,000 and its county seat in Visalia. The county is the top producer of agricultural commodities in the United States and stretches from the valley floor to the Sierra Nevada mountains, including Sequoia National Park. Property tax appeals matter here because Tulare County's median annual tax bill of $1,854 is below the national median of $2,400, but with an effective rate of 1.07% compared to the national median of 1.02%, homeowners pay slightly more per dollar of home value. With median home values around $211,000-$234,000, many properties may be overassessed, making appeals an important tool for reducing tax burdens.

Notable cities: Visalia, Porterville, Tulare, Dinuba, Exeter, Lindsay, Woodlake, Farmersville

Median Home

$211,200

Tax Rate

1.07%

Annual Tax

$1,854

Population

486,345

2026 Appeal Deadline: November 30, 2026 (or December 1 if November 30 falls on a weekend)

For regular annual assessments, appeals must be filed between July 2 and November 30 each year. For supplemental assessments, appeals must be filed within 60 days of the mailing date on the supplemental tax bill. Tulare County follows the December 1 deadline when assessment notices are not mailed by August 1.

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

How Tulare County Assesses Property

100%of market value

Assessed by: Tulare County Assessor/Clerk-Recorder

Assessment cycle: annual

Notices typically mailed: July-August

In California, properties are assessed at 100% of their market value under Proposition 13, with annual increases capped at 2% unless there's a change of ownership or new construction. Proposition 8 allows for temporary reductions when market value falls below the Proposition 13 base value. For example, if your home's market value is $211,200 (the county median), at California's 100% assessment ratio your assessed value would be $211,200, resulting in approximately $2,260 in annual taxes at the county's effective rate of 1.07%.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. The Assessment Appeals Board conducts impartial hearings where both you and the Assessor present evidence. The Board evaluates comparable sales, property condition, and market data to determine fair market value and issues a written decision.

Step 1: Contact the Assessor's Office at (559) 636-5100 for an informal review. Speak to an appraiser or email [email protected] to discuss your concerns. You may be asked to complete a Request for Value Review application.

Step 2: If informal resolution is unsuccessful, obtain the Assessment Appeal Application (BOE-305-AH) from the Clerk of the Board or download it from the county website. The filing fee is $30 (non-refundable).

Step 3: Gather supporting evidence including comparable sales data, property photos, repair estimates, appraisals, and any documentation showing your property's market value is lower than the assessed value.

Step 4: Complete the appeal application and submit it with the $30 filing fee and supporting documentation to the Clerk of the Board of Supervisors by mail or in person at 2800 W. Burrel Avenue, Visalia, CA 93291-4593. Ensure filing is completed by November 30, 2026 for regular assessments.

Step 5: The Assessment Appeals Board, an independent body appointed by the Board of Supervisors, will schedule a hearing. At the hearing, both you and the Assessor will present evidence, and the Board will make a fair, impartial decision on your property's value.

Step 6: If you disagree with the Assessment Appeals Board's decision, you may appeal to Superior Court within six months of the Board's decision.

Step 7: As a final option, you may seek review by the California State Board of Equalization for certain procedural or legal issues, though their jurisdiction is limited to specific circumstances.

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

Filing Methods

mail:Clerk of the Board of Supervisors, 2800 W. Burrel Avenue, Visalia, CA 93291-4593

in-person:Clerk of the Board of Supervisors, 2800 W. Burrel Avenue, Visalia, CA 93291-4593

Evidence to Bring

Comparable sales data from similar properties in your areaProfessional appraisal reportsPhotos showing property condition or defectsRepair estimates or contractor bidsDocumentation of declining property values or market conditions

Tulare County Assessor Contact

Tulare County Assessor/Clerk-Recorder

Phone: (559) 636-5100

Address: 221 S. Mooney Blvd, Room 102-E, Visalia, CA 93291

Website: https://tularecounty.ca.gov/assessor

Hours: 8:00 AM - 5:00 PM Monday-Friday

Tax Exemptions in Tulare County

Homeowners' Exemption

$7,000 reduction in assessed value

Reduces the taxable value of an owner-occupied principal residence.

Eligibility: Must be the principal place of residence of the owner on January 1 (lien date). This is a one-time filing that continues automatically as long as you remain eligible.Deadline: February 15 for full exemption in the first year claimed

Disabled Veterans' Exemption - Basic

$180,671 reduction in assessed value (2026 amount, adjusted annually for inflation)

Reduces property tax on the principal residence of qualified disabled veterans or their unmarried surviving spouses.

Eligibility: Veteran must be rated 100% disabled or paid at 100% rate due to unemployability, or be blind in both eyes, or have lost use of two or more limbs. Must have served during wartime and received discharge under other than dishonorable conditions.Deadline: File with county assessor using Form BOE-261-G. For full exemption in first year, file between qualification date and January 1 or within 90 days of qualification.

Disabled Veterans' Exemption - Low-Income

$271,009 reduction in assessed value (2026 amount, adjusted annually for inflation)

Enhanced exemption for qualified disabled veterans with limited household income.

Eligibility: Same disability requirements as basic exemption, plus household income must not exceed $81,131 (2026 limit based on prior year income). Must reapply annually.Deadline: Must file annually with Form BOE-261-G and income documentation by February 15

Property Tax Postponement

Varies - postpones payment until property is sold or transferred

Allows eligible seniors and disabled persons to defer payment of property taxes on their principal residence.

Eligibility: Age 62 or older, or blind, or disabled. Must meet income requirements and have at least 40% equity in the home.Deadline: February 10 of the fiscal year for which postponement is requested

Official Resources

Tulare County Assessor/Clerk-Recorder Official Website →

Access property information, assessment data, exemption forms, and contact information for the Tulare County Assessor's Office.

Tulare County Assessment Appeals Board →

Information about filing property tax appeals, hearing procedures, and appeal deadlines for Tulare County.

California State Board of Equalization - Property Tax Information →

Statewide property tax information, assessment appeal guidance, exemption details, and taxpayer rights from California's state property tax authority.

Tulare County Property Tax Payment Portal →

Search and pay property taxes online, view current and historical tax bills, and access payment history for Tulare County properties.

Check Your Tulare County Assessment

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

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Frequently Asked Questions

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

The deadline to file a property tax assessment appeal in Tulare County is November 30, 2026, for regular annual assessments. If November 30 falls on a weekend, the deadline extends to the next business day, which would be December 1, 2026. Appeals must be filed between July 2 and the November 30 deadline. For supplemental assessments resulting from new construction or ownership changes, you have 60 days from the mailing date on the supplemental tax bill to file an appeal. There are no extensions available, so it's critical to file on time.

How much does it cost to file a property tax appeal in Tulare County?

Tulare County charges a non-refundable filing fee of $30 for each Assessment Appeal Application filed. This fee must be submitted along with your completed appeal application and supporting documentation to the Clerk of the Board of Supervisors. The fee is required whether you file by mail or in person at 2800 W. Burrel Avenue in Visalia. This is significantly lower than many other California counties. Keep in mind this fee is not refundable even if your appeal is unsuccessful, but the potential savings from a successful appeal typically far outweigh this modest cost.

Should I contact the Tulare County Assessor before filing a formal appeal?

Yes, it is highly recommended and could save you time and money. Tulare County encourages property owners to first contact the Assessor's Office at (559) 636-5100 and speak to an appraiser about your assessment concerns. You can also email [email protected]. Through this informal review process, many disputes are resolved without the need for a formal appeal. The Assessor may ask you to complete a Request for Value Review application and may reduce your assessment if you provide supporting evidence. Only if you cannot reach an agreement should you proceed with filing a formal appeal with the Assessment Appeals Board.

What evidence do I need to win a property tax appeal in Tulare County?

To successfully appeal your property tax assessment in Tulare County, you need evidence that your property's market value is lower than the assessed value. The most compelling evidence includes recent comparable sales data from similar properties in your area that sold for less than your assessment, a professional appraisal report dated close to January 1 (the lien date), photographs documenting property defects or poor condition, contractor estimates or repair bills showing needed repairs, and evidence of declining market conditions in your neighborhood. The Assessment Appeals Board bases decisions on fair market value as of January 1, so your evidence should reflect values on that date.

How long does the property tax appeal process take in Tulare County?

The Tulare County Assessment Appeals Board typically takes several weeks to several months to schedule and conduct hearings after you file your appeal. California law gives the Board up to two years from the date of filing to schedule a hearing and render a decision. Due to the volume of appeals, you may not receive a decision before the December 10 property tax installment deadline, which is why the county recommends paying your taxes on time to avoid penalties. If your appeal is successful and you've already paid your taxes, you will receive a refund or credit for any overpayment. The Board will notify you in writing of the hearing date and, later, of their final decision.

What is the Tulare County homestead exemption worth in property tax savings?

The Tulare County homestead exemption, officially called the Homeowners' Property Tax Exemption, reduces your home's assessed value by $7,000. At Tulare County's effective tax rate of approximately 1.07%, this exemption saves you about $75 per year in property taxes. While this may seem modest, it requires only a one-time filing with the Assessor's Office using Form BOE-266, and the exemption continues automatically as long as the property remains your principal residence. You must file by February 15 to receive the full exemption for that tax year. The exemption applies only to your primary residence, not vacation homes or rental properties.

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

Yes, absolutely. If your property's market value has declined below its Proposition 13 factored base year value, you can file an appeal under Proposition 8 for temporary tax relief. This is particularly relevant if property values in your area have dropped due to market conditions, foreclosures, or other factors. The Assessor may automatically adjust values in some cases, but it's often necessary to file a formal appeal to ensure you receive the reduction. You'll need to provide evidence such as recent comparable sales showing lower values, an appraisal, or other documentation proving your home's current market value is less than the assessed value. The reduction is temporary and will be adjusted back up as market values recover, subject to Proposition 13 limits.

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

At a Tulare County Assessment Appeals Board hearing, you will present evidence supporting your claim that your property's assessed value is too high, and the Assessor's Office will present their evidence supporting their valuation. The Board is an independent body of citizens appointed by the Board of Supervisors, separate from the Assessor's Office. The hearing is quasi-judicial, meaning it follows formal procedures but is less formal than a court trial. You may represent yourself or hire a professional such as an attorney or property tax consultant. Both sides present comparable sales data, appraisals, and other relevant evidence. The Board asks questions and then deliberates to determine the property's fair market value as of January 1. You will receive a written decision by mail, typically within a few weeks of the hearing.

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://tularecounty.ca.gov/assessor | https://tularecounty.ca.gov/clerkoftheboard/assessment-appeals | https://boe.ca.gov/proptaxes/ | https://www.ownwell.com/trends/california/tulare-county

Last verified: 2026-02-26