Property Tax Appeal Appraisals in Los Angeles
Your Century City office building's assessed value no longer matches what it would sell for. When must you file with the Los Angeles County Assessment Appeals Board, and what value evidence does the application ask for?
Confirm the filing deadline for the actual assessment with the County board, and send the assessment notice with your request. Section 1603(a) calls for facts supporting the requested reduction and the applicant's opinion of value. An appraisal can add evidence for the identified property and date. It does not file the application or guarantee a tax reduction or savings.
Kevin O'Brien, MAI, SRA, Certified General appraiser, California License #3005065, reviews the proposed assignment before engagement.
Decline in value concerns a date and an appraisal unit
Revenue and Taxation Code section 51(a) generally compares the factored base-year value with full cash value at the lien date, subject to the section's exceptions. Section 51(d) describes the appraisal unit. Falling rent today alone does not establish the value at an earlier lien date or justify using only one part of a larger appraisal unit.
Revenue and Taxation Code section 51 - checked October 5, 2026An appraisal and an appeal application serve different purposes
Section 1603(a) calls for a verified written application showing the claimed facts and the applicant's opinion of value. It does not itself require a professional appraisal. Confirm the applicable filing instructions and deadline with Los Angeles County for the assessment being challenged; the assessment notice and County instructions help identify which deadline applies.
Revenue and Taxation Code section 1603 - checked October 5, 2026Confirm the County application instructions
Section 1603(b) contains filing periods and exceptions. Obtain the County instructions for the assessment type and year rather than relying on a generic calendar. Send the notice, roll year, and any filed application or informal-review request.
Los Angeles County Assessment Appeals Board — checked October 5, 2026Property Tax Appeal Appraisals in Los Angeles
Challenge excessive property tax assessments with credible, USPAP-compliant commercial appraisals
Reducing Your Commercial Property Tax Burden
The Property Tax Appeal Process
At each stage, the quality of your valuation evidence matters. A professional appraisal from a certified appraiser provides credibility that self-prepared analyses typically lack. Assessors and appeals boards give significant weight to well-prepared appraisals that follow USPAP standards and present clear, logical support for the concluded value.
Market Value Determination
Property tax assessments should reflect market value as of a specific date. Our appraisals establish current market value using all applicable approaches—the Income Approach, Sales Comparison Approach, and Cost Approach. We gather extensive market data, analyze comparable sales and rentals, and develop well-supported value conclusions that demonstrate when assessments exceed market value.
Income Property Analysis
For income-producing properties, we conduct thorough income analysis that documents actual property performance. We compare contract rents to market rents, analyze vacancy and collection loss, and examine operating expenses. Our income capitalization analysis uses market-derived capitalization rates that reflect what investors actually pay for similar properties—often demonstrating that assessments assume unrealistic income levels or inadequate expense provisions.
Depreciation and Obsolescence
Many commercial properties suffer from physical deterioration, functional obsolescence, or external obsolescence that assessments fail to adequately recognize. We document deferred maintenance, outdated building systems, inefficient layouts, and market conditions that negatively impact value. Quantifying these value-reducing factors often provides compelling evidence for assessment reductions.
Timing and Deadlines
Property tax appeals are subject to strict filing deadlines that vary by jurisdiction. Missing these deadlines can waive your right to challenge an excessive assessment for that tax year. We recommend contacting us promptly after receiving your assessment notice to allow adequate time for property inspection, data gathering, and report preparation while meeting applicable deadlines.
Ready to Challenge Your Property Tax Assessment?
Contact us today to discuss your tax appeal and receive a fixed quote.
What to gather before calling
You do not need every document to start. Use the Los Angeles County Assessor mapping guidance to identify the AIN and reconcile address aliases. The Assessor's maps are not surveys or legal descriptions, and an assessed value is not an appraisal conclusion.
| Record or detail | Why it matters here |
|---|---|
| Assessment notice, tax bill, and AIN | Identify the assessment and property under review. |
| Valuation date and existing application or adviser instructions | Tie the evidence to the disputed date and proceeding. |
| Leases, collections, and expenses at that date | Explain performance contemporaneous with the assessment issue. |
| Condition records, repairs, and available prior appraisals | Document property changes without assuming a lower conclusion. |
Testimony is not assumed; whether Kevin O'Brien appears at a deposition or hearing is agreed in writing at engagement.
From the first call to the report
- Identify the assessment, parcel, date, and intended recipient.
- Review the proposed appraisal scope separately from the appeal filing.
- Agree on fee and delivery estimate and provide dated income and condition records.
- Kevin analyzes value evidence for the agreed date.
- Receive the report for your assessment review; the reviewing authority decides the result.
Choose the next page for your decision
- Office appraisal preparation
Use this page to organize suite leases and vacancy information.
- Disputed value analysis
Use this page if counsel needs a separately defined valuation assignment.
Start with the property, the interest being valued, the effective date, and the intended use and recipient. Ask Kevin O'Brien for a written scope, fee, and delivery estimate.