Formal appeal window: July 2 through November 30 each year.
What Prop 8 is
Proposition 8 (1978) lets the Assessor temporarily lower your assessed value when your property's market value on January 1 is below its Proposition 13 factored value. The lower value is reviewed every year and goes back up (never above the Prop 13 value) as the market recovers.
How to ask for a review
- Your annual assessed value notice is mailed by August 1.
- If you think the value is higher than your property's market value as of Jan. 1, request an informal review. "There is no charge for this service." Use the Request for Informal Assessment Review 2026–2027 (PDF) or the online e-file form on the Assessor's page.
- Give the Assessor comparable sales or other facts. Staff review requests in the order received (reviews start in July).
- If the Assessor agrees, your assessed value is lowered for the next fiscal year and you're notified.
- If not and you still disagree, file a formal appeal with the Assessment Appeals Board between July 2 and November 30. Contact the Clerk of the Board, 530-265-1480.
Assessor: 530-265-1232, assessor@nevadacountyca.gov.
Source: Nevada County Assessor — Assessment Appeals (Informal or Formal), nevadacountyca.gov/169 (checked 2026-09-28). Lead from the Nevada County News newsletters (7/16, 7/30).