COVID-19 Pandemic and your 2020-2021 Property Assessment
California property assessment rolls reflect economic conditions
as of the date of a change in ownership, date of completion of
new construction or as of January 1. Since economic conditions
caused by the COVID-19 pandemic were not measurable until late
February and early March, decline in value appraisals will not
reflect current, post January 1, 2020, market conditions.
Please take this into account in making your request for
Decline in Value Assessment.
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