How to Fill Out California Form BOE-305-AH (w/Examples) + FAQs

California Form BOE-305-AH is the Assessment Appeal Application that any property owner (or authorized agent) files with the county Clerk of the Assessment Appeals Board to formally challenge the value the county assessor placed on real property, business personal property, possessory interests, or fixtures. Filing this form is the only way to begin a legal dispute over your assessed value, and missing the filing window means losing your right to appeal that value for the entire tax year.

The current statewide version is revision 06/22, prescribed by the California State Board of Equalization under Property Tax Rule 305. According to the BOE’s most recent Annual Report, California counties process roughly 70,000 assessment appeal applications every year, and the BOE estimates that close to 30% are dismissed or denied for procedural defects on the form itself — wrong filing window, missing signature, blank value opinion, or unauthorized agent. Getting the form right is half the battle.

Here is what this guide will cover:

• 📋 What BOE-305-AH does and which property owners must file it
• 🗂️ The exact documents and numbers to gather before opening the form
• ✍️ A line-by-line walkthrough of every box, with sample entries
• 👥 Three full filled-out scenarios using named filers
• 📬 How to file by mail, in person, or through a county online portal
• ⚠️ The deadlines, fees, and mistakes that get appeals tossed out

What the Form Is and Who Must File It

Form BOE-305-AH is the Assessment Appeal Application prescribed by the State Board of Equalization under Revenue & Taxation Code §1603 and Property Tax Rule 305. It is the document that opens a contested case before a county Assessment Appeals Board (AAB) or, in smaller counties, a single hearing officer or the Board of Supervisors sitting as a Board of Equalization.

You must file this form if you disagree with the assessed value the county assessor placed on your property and want a binding decision from a neutral panel. That includes regular annual roll values, supplemental assessments triggered by a change in ownership or new construction under §75.11, escape assessments under §531, and “decline in value” (Prop 8) reductions under §51. Owners of business personal property reported on Form 571-L, possessory interests, manufactured homes on the local roll, and fixtures all use the same BOE-305-AH.

The filer can be the assessee of record, a relative on title, a corporate officer for an entity, or an authorized agent (typically a property tax consultant, CPA, or attorney). If an agent files, the Agent’s Authorization section must be completed and signed, or the application is invalid. Carlos Mendez, a homeowner in Fresno County, files for himself. Pacific Retail LLC files through its property tax agent, Sandra Patel of Patel Tax Advisors. Both use the same form, but Sandra must complete the agent authorization block.

Informal “Decline-in-Value” requests submitted directly to the assessor’s office are not a substitute for this form. A Prop 8 review letter is a courtesy; only BOE-305-AH preserves your legal appeal rights. Filers who rely on an informal review and skip the formal application routinely lose their right to challenge the value when the assessor denies the informal request after September 15.

Before You Start: Documents and Information You Need

Open the form only after you have every number and document ready. The boxes are short, but each one ties to a specific record the county will cross-check. Missing data forces amendments, and amendments after the deadline are not allowed.

Use this pre-filing checklist before you start writing:

• Most recent Notice of Assessed Value or annual tax bill. This shows the parcel number and the values you are challenging. Without it, you may write the wrong roll year and the appeal gets dismissed as untimely.
• Assessor’s Parcel Number (APN). A wrong APN sends the appeal to the wrong file and can miss the deadline.
• Property address and legal description. The legal description on the deed prevents confusion when two parcels share an address.
• Current land value, improvement value, personal property value, fixtures value, and total. These are the assessor’s numbers you are contesting; they appear on the notice.
• Your opinion of value for each category. You must commit to a number; “TBD” or “to be determined” is grounds for rejection in most counties.
• Comparable sales, appraisals, or income/expense statements. These support your value opinion at hearing and shape the facts you write in Section 6.
• Recorded grant deed or escrow closing statement (for base-year appeals after a purchase). Without the closing date and price, a base-year challenge cannot be evaluated.
• Agent’s Authorization signed by the assessee, if a representative is filing. Missing or stale authorizations void the entire application.
• Filing fee (varies by county, typically $30–$50; some counties charge nothing). The Clerk will not accept a paper application without payment in counties that charge.
• Copy of the supplemental or escape assessment notice, if applicable, because the 60-day clock runs from the mailing date printed on that notice.

Pull these together in one folder. Filers who improvise at the counter routinely write conflicting values across boxes, which is the single most common reason a Clerk’s office returns an application stamped “incomplete.”

Where to Get the Form and How to Access It

The official statewide version of BOE-305-AH (rev. 06/22) lives on the State Board of Equalization website as a fillable PDF. Every California county must accept this version, although many counties also publish a county-branded version of the same form on their Clerk of the Board page.

Counties with online appeal portals — including Los Angeles, San Diego, Orange, Santa Clara, and Alameda — let you complete BOE-305-AH inside a web form that produces the same PDF. The portal version pre-fills your APN and roll values from the assessor’s database, which cuts down on typos but does not replace your duty to verify every figure before you sign.

Paper copies are also available at every county Clerk of the Board office and at most assessor’s public counters. If you walk in for a copy, ask for the statewide BOE-305-AH revision 06/22, not an outdated county insert. Older 2017 and 2019 revisions are still floating around some county counters, and using them creates a record that does not match current Property Tax Rule 305 sections — which can be challenged by the assessor at hearing.

The form is free. You pay the county filing fee separately when you submit the completed application. Filers who download the form months in advance should re-download a fresh copy before signing because the BOE updates the form roughly every three to five years and stale revisions cause Clerks to bounce filings.

Step-by-Step: How to Fill Out BOE-305-AH Line by Line

The form runs two pages plus an instruction sheet. Use blue or black ink if filing on paper. Type or print clearly; the Clerk will scan the document into the county’s appeal management system, and unreadable handwriting becomes part of the official record.

Section 1: Applicant Information (Name, Address, Phone, Email)

This top block asks for the assessee’s full legal name, mailing address, daytime phone, and email. Restated plainly: tell the Board who you are and how to reach you about hearings and decisions.

Enter your name exactly as it appears on the deed or, for a business, exactly as it appears on the Secretary of State filing. Use commas, not periods, between titles. Spell out the full street address; the Clerk mails hearing notices by U.S. mail and also uses the email here for reminders.

Carlos Mendez writes “Carlos R. Mendez” on the name line, “1428 Olive Street, Fresno, CA 93704” on the address line, “(559) 555-0142” for the phone, and “cmendez@email.com” for the email.

If the property is owned by a trust, write the trustee’s name as trustee (“Maria Lopez, Trustee of the Lopez Family Trust dated 4/12/2010”). Trust names dropped to a nickname like “Lopez Trust” cause the Clerk to question standing.

A common mistake here is using a P.O. Box for a property owner who actually lives at the property. The Clerk uses this address for legal notices, and if you list a P.O. Box you no longer check, you will miss your hearing date and the appeal will be dismissed for non-appearance.

A frequent misconception is that the email is optional. It is technically optional, but most counties now send hearing scheduling and continuance notices by email first. Skipping it means you wait weeks longer for everything.

Section 2: Agent’s Information and Agent’s Authorization

This section identifies the agent or representative filing on behalf of the assessee and grants them authority to act. In plain English: if someone else is signing or appearing for you, this is where you name them and give written permission.

Fill in the agent’s full legal name, business name, mailing address, phone, email, and the assessee’s signature plus date authorizing the agent. The authorization must be signed by the property owner, not the agent.

Sandra Patel of Patel Tax Advisors writes “Sandra Patel” as agent name, “Patel Tax Advisors, LLC” as company, “500 Capitol Mall, Suite 1200, Sacramento, CA 95814” as address, and the assessee, Pacific Retail LLC’s managing member John Kim, signs and dates the authorization.

If the agent is a California-licensed attorney, the authorization can be a simple statement on letterhead in lieu of this block, but most counties prefer the form. Spouses, registered domestic partners, and corporate officers acting for their own entity do not need to complete this section.

A common mistake is for the agent to sign the authorization themselves. The application becomes invalid because Property Tax Rule 305(d) requires the assessee’s signature to authorize the agent — and the assessor will move to dismiss at hearing.

A widespread misconception is that an old authorization on file with the county still works. It does not. Each appeal year requires a fresh authorization unless the original specifies it covers future years.

Section 3: Property Identification (APN, Address, Type)

Here you identify the specific property under appeal. Restated simply: tell the Board exactly which parcel you are fighting about.

Write the Assessor’s Parcel Number exactly as printed on the assessor’s notice, including dashes and check digits. Add the property address and check the box for property type (single-family residence, multi-family, commercial, industrial, agricultural, personal property, etc.).

Carlos Mendez writes “446-281-15” as his APN, “1428 Olive Street, Fresno, CA 93704” as the address, and checks “Single-Family Residence.”

For business personal property, write the business name and account number from the Form 571-L instead of an APN, and check “Personal Property.” Possessory interest filers write the host parcel APN plus the PI account number.

A common mistake is mixing two parcels on one application. Each parcel needs its own BOE-305-AH; combining them voids the filing because the Board cannot issue a single decision over multiple parcels.

The misconception here is that the address alone is enough. It is not. The APN governs; if the address is right but the APN is wrong, the appeal sits in the wrong file and the deadline runs out.

Section 4: Type of Assessment Being Appealed

This box asks what kind of assessment you are challenging. In simple terms: regular roll, supplemental, escape, calamity, or roll change. Each has its own deadline and legal standard.

Check exactly one box. The choices are Regular Assessment (annual roll), Supplemental Assessment under §75, Roll Change/Escape Assessment under §531, Calamity Reassessment under §170, and Penalty Assessment. Write the date of the assessor’s notice in the space provided, because the filing window runs from that date for non-regular assessments.

Janet Wu, appealing a supplemental assessment after buying her Oakland condo on March 14, 2026, checks “Supplemental Assessment” and writes “04/22/2026” as the notice date.

Decline-in-value (Prop 8) appeals go under Regular Assessment for the current roll year, not as a separate category. Filers often check the wrong box here because the notice they received says “decline in value” — but procedurally it is a regular roll appeal.

A common mistake is checking both Regular and Supplemental on the same form. The Clerk will reject the filing as ambiguous, forcing a refiled application that may now miss the deadline.

The misconception is that “Roll Change” and “Escape Assessment” are different. They are the same procedural bucket on this form; one box covers both.

Section 5: Value (Assessor’s Values vs. Applicant’s Opinion of Value)

This is the numerical heart of the form. You list the assessor’s values on the left side and your opinion of value on the right side, broken down into Land, Improvements/Structures, Personal Property, Fixtures, and Total.

Pull the assessor’s numbers directly from your Notice of Assessed Value. Do not round. Then enter your opinion of value for each line; every line must have a number, even if it is the same as the assessor’s. The totals on each side must add up correctly.

Carlos’s assessor’s values read Land $185,000, Improvements $410,000, Total $595,000. He believes the home declined to $520,000 with land at $185,000 and improvements at $335,000, so he writes those figures on the right side.

For business personal property appeals, the Land and Improvements lines are zero, and Personal Property plus Fixtures hold the disputed values. For commercial real estate using the income approach, your opinion should match the value indicated by your income/expense workup.

A common mistake is leaving the Applicant’s Opinion column blank or writing “unknown.” Property Tax Rule 305(c) requires a specific dollar opinion, and a blank entry is grounds for the Clerk to reject the filing.

The misconception is that you are locked into your stated opinion of value. You are not — at hearing you can present evidence supporting a different number, but your opinion sets the floor for what the Board can grant.

Section 6: Facts — The Reason for Filing the Appeal

This narrative box asks why you believe the assessor is wrong. Restated: explain in plain words the basis for your appeal.

Write a short, direct statement keyed to your assessment type. For decline-in-value, cite recent comparable sales below the assessor’s value. For base-year, cite your purchase price. For supplemental, identify the change-in-ownership date and price. For escape assessments, dispute the trigger (no actual change in ownership, no completed new construction, etc.).

Carlos writes: “Comparable sales of three homes within 0.3 miles closed between $510,000 and $528,000 in the six months before the lien date. The market value as of January 1, 2026 does not exceed $520,000.”

If you need more space, attach a separate sheet labeled “Attachment to Section 6, BOE-305-AH.” Do not attach the full appraisal; save evidence for the hearing exchange under Property Tax Rule 305.1.

A common mistake is leaving Section 6 blank or writing “value too high.” That is not a fact, and the Board can dismiss the application for failure to state a basis under Rule 305(c)(7).

The misconception is that you must prove your case here. You do not — you only need a short factual basis. Proof comes at hearing.

Section 7: Written Findings of Fact

This box asks if you want the Board to issue written findings of fact under Revenue & Taxation Code §1611.5. Findings are required if you intend to challenge the Board’s decision in superior court.

Check Yes or No. If Yes, you must pay the county’s findings fee (varies, often $200–$500) at or before the hearing. The fee is due regardless of the outcome.

Pacific Retail LLC, planning to litigate if it loses, checks “Yes” through agent Sandra Patel.

A homeowner with no plan to sue should check No to avoid the fee. You can change your mind up to the start of the hearing, but only if the county allows late requests.

A common mistake is checking “Yes” on every appeal “just in case.” That commits you to the findings fee. The misconception is that findings are automatic — they are not; you must request them in writing on this form or before the hearing.

Section 8: Application/Claim for Refund

This optional box turns the appeal into a combined application and claim for refund under §5097. Checking it preserves your right to a refund without filing a separate claim later.

Check the box if you have already paid the disputed taxes (or expect to before the hearing). Most experienced filers check this routinely, because forgetting to file a separate refund claim is the second-most-common reason refunds are lost.

Sandra Patel checks the box on every commercial appeal she files.

A common mistake is leaving it blank when taxes have been paid. The result: the Board lowers the value, but the four-year refund clock under §5097 runs and the refund is forfeited. The misconception is that winning the appeal automatically refunds the tax — it does not without a timely claim.

Section 9: Two-Year Hearing Waiver

This checkbox waives the two-year deadline under §1604(c) for the Board to hear and decide your case. If the Board does not act within two years and you have not waived, the applicant’s opinion of value becomes the assessed value by operation of law.

Do not check this box unless your agent has a strategic reason. Leaving it blank protects you. Some counties pressure filers to waive because of backlog; you are not required to.

Carlos leaves it blank. Sandra Patel leaves it blank for Pacific Retail LLC.

A common mistake is signing a pre-printed waiver the Clerk hands you at the counter without reading it. That waiver can convert a winning two-year default into a years-long wait. The misconception is that waiving “shows good faith.” It does not — it only helps the county.

Section 10: Signature, Title, and Date (Certification)

This is the certification block under penalty of perjury. The signer affirms the facts in the application are true and that they have authority to file.

Sign in ink (or e-sign through a county portal), print your name, list your title (Owner, Trustee, Officer, Agent), and write the date. The signature must be the assessee’s or the authorized agent’s whose authorization is filled in at Section 2.

Carlos signs “Carlos R. Mendez,” prints “Carlos R. Mendez,” writes “Owner” as title, and dates “07/14/2026.”

A common mistake is letting a spouse sign for the named assessee without being on title or having power of attorney. The application is invalid. The misconception is that an unsigned application can be “fixed later.” It cannot once the deadline passes.

Three Filled-Out Examples Using Real Scenarios

The three scenarios below walk three different filers through the same BOE-305-AH so you can see the form in three real fact patterns.

Scenario 1: Carlos Mendez — Decline-in-Value (Prop 8) on a Fresno Home

Form Section	What Carlos Enters
Section 1 — Applicant	Carlos R. Mendez, 1428 Olive Street, Fresno, CA 93704, (559) 555-0142, cmendez@email.com
Section 2 — Agent	Left blank (filing pro se)
Section 3 — Property ID	APN 446-281-15, 1428 Olive Street, Fresno, CA 93704, Single-Family Residence
Section 4 — Type	Regular Assessment, notice dated 07/05/2026
Section 5 — Values	Assessor: Land $185,000 / Improvements $410,000 / Total $595,000; Opinion: Land $185,000 / Improvements $335,000 / Total $520,000
Section 6 — Facts	“Three comparable sales within 0.3 miles closed between $510,000 and $528,000 in the six months before lien date 1/1/2026.”
Section 7 — Findings	No
Section 8 — Refund Claim	Checked
Section 9 — Two-Year Waiver	Blank
Section 10 — Signature	Carlos R. Mendez, Owner, 07/14/2026

Scenario 2: Janet Wu — Supplemental Assessment After Buying an Oakland Condo

Form Section	What Janet Enters
Section 1 — Applicant	Janet M. Wu, 88 Lakeside Drive #1402, Oakland, CA 94612, (510) 555-0188, jwu@email.com
Section 2 — Agent	Left blank
Section 3 — Property ID	APN 010-0834-022, 88 Lakeside Drive #1402, Oakland, CA 94612, Condominium
Section 4 — Type	Supplemental Assessment, notice dated 04/22/2026
Section 5 — Values	Assessor: Land $250,000 / Improvements $625,000 / Total $875,000; Opinion: Land $230,000 / Improvements $560,000 / Total $790,000
Section 6 — Facts	“Purchase price on 3/14/2026 was $790,000 per recorded grant deed and HUD-1; arm’s-length open-market sale, no concessions.”
Section 7 — Findings	No
Section 8 — Refund Claim	Checked
Section 9 — Two-Year Waiver	Blank
Section 10 — Signature	Janet M. Wu, Owner, 06/15/2026

Scenario 3: Pacific Retail LLC — Commercial Appeal via Agent Sandra Patel

Form Section	What Sandra Enters
Section 1 — Applicant	Pacific Retail LLC, 500 Capitol Mall Suite 1200, Sacramento, CA 95814, (916) 555-0177, jkim@pacificretail.com
Section 2 — Agent	Sandra Patel, Patel Tax Advisors LLC, signed by John Kim, Managing Member, on 08/02/2026
Section 3 — Property ID	APN 008-0245-007, 1212 K Street, Sacramento, CA 95814, Commercial Retail
Section 4 — Type	Regular Assessment, notice dated 07/15/2026
Section 5 — Values	Assessor: Land $2,400,000 / Improvements $5,600,000 / Fixtures $300,000 / Total $8,300,000; Opinion: Land $2,200,000 / Improvements $4,300,000 / Fixtures $250,000 / Total $6,750,000
Section 6 — Facts	“Income approach using actual 2025 NOI of $472,500 capitalized at 7.0% indicates value of $6,750,000; vacancy rose from 6% to 14% post-2024.”
Section 7 — Findings	Yes
Section 8 — Refund Claim	Checked
Section 9 — Two-Year Waiver	Blank
Section 10 — Signature	Sandra Patel, Agent, 09/10/2026

How to File the Completed Form

You file BOE-305-AH with the Clerk of the Assessment Appeals Board (often the Clerk of the Board of Supervisors) in the county where the property sits — never with the assessor and never with the BOE in Sacramento. Each county sets its own filing channels, fees, and hours.

For regular assessments, the statewide window opens July 2 and closes either September 15 or November 30, depending on whether your county mails value notices to all owners. The list of “September 15 counties” and “November 30 counties” is published by the BOE under §1603. For supplemental and escape assessments, the deadline is 60 days from the mailing date printed on the notice (some counties extend this to 60 days from receipt for escape assessments).

By mail: send the original signed application plus the filing fee to the Clerk of the Board’s mailing address. Use certified mail with return receipt. The postmark date controls timeliness under §166, so a September 15 postmark is timely even if it arrives September 18. Keep the certified mail receipt as proof of filing. Fees range from $0 (e.g., Sacramento County) to $50 (e.g., Los Angeles County); most counties accept check or money order.

In person: file at the Clerk’s public counter during business hours. The clerk stamps your copy “Received” — that stamp is your proof of filing. Bring exact change or a check; counters rarely take credit cards. For Los Angeles, file at 500 W. Temple St., Room B-50; for San Diego, 1600 Pacific Hwy, Room 402; for Orange, 333 W. Santa Ana Blvd., Room 101.

By online portal: counties such as Los Angeles, San Diego, Orange, Santa Clara, and Alameda accept e-filed applications with credit card payment. The portal emails a confirmation receipt with a docket number — save it. Online processing time is usually 5–10 business days for a hearing acknowledgment versus 3–4 weeks by mail.

By fax: a small number of counties still accept faxed applications, but the original signed paper must follow within a set window (often 10 days). Fax is the riskiest channel; avoid it if other options exist.

What Happens After You File

The Clerk date-stamps the application, assigns a docket number, and mails an acknowledgment with the case number and a request for hearing dates. This usually arrives within 30 days. Save it — the docket number is how every later filing is tracked.

Next, the Clerk schedules a hearing, typically 6 to 18 months out depending on county backlog. Under §1604, the Board has two years from filing to hear and decide your case unless you waived that deadline at Section 9. If the Board misses the two-year deadline and you did not waive, your stated opinion of value at Section 5 becomes the assessed value automatically.

Before the hearing, you may exchange evidence with the assessor under Property Tax Rule 305.1 — but only if you request the exchange in writing at least 30 days out. Exchange is optional; many homeowners skip it. Commercial filers almost always invoke it.

At the hearing the Board takes sworn testimony, reviews evidence, and issues a decision. The decision is mailed within 45 days. If you lose and want to challenge in superior court, you must have requested written findings of fact at Section 7 and you must file suit within six months under §5141.

Mistakes to Avoid When Filling Out the Form

• Filing after September 15 or November 30. The Clerk has no power to waive the deadline; the appeal is forever lost for that roll year.
• Wrong APN. A typo sends the file to the wrong parcel and the deadline expires before anyone notices.
• Combining two parcels on one application. The Board can only rule on one parcel per application; combined filings are dismissed.
• Leaving the Applicant’s Opinion of Value blank. Rule 305(c) requires a dollar number; blank opinions are bounced.
• Agent signing the agent authorization. Only the assessee can authorize an agent; agent-signed authorizations void the appeal.
• Checking the two-year waiver without thinking. You give up the §1604 default protection that could win your case automatically.
• Skipping the refund claim checkbox. A win without a timely refund claim under §5097 produces no refund.
• Writing “value too high” in Section 6. That is not a basis; the Board can dismiss for lack of stated facts.
• Forgetting to sign or date. Unsigned applications are not applications; the deadline does not stop running.
• Using an outdated form revision. Pre-2022 versions miss current rule language and invite procedural challenges.
• Filing with the assessor instead of the Clerk of the Board. The assessor cannot accept appeals and will not forward them.
• Mailing without certified mail. With no postmark proof, late-arriving mail is presumed late.

Do’s and Don’ts

• Do download the latest BOE-305-AH from the BOE form page on the day you file, because revisions roll out without much notice.
• Do file early in the window — July or August — to claim better hearing dates, since calendars fill in order received.
• Do check Section 8 (refund claim) on every application, because the four-year refund clock keeps running independently.
• Do keep a complete photocopy of the signed application, all attachments, and the certified mail receipt or portal confirmation.
• Do verify your APN against the assessor’s current notice, not last year’s tax bill.
• Do state a specific opinion of value, even if you plan to refine it with evidence later.
• Don’t file with the assessor’s office; they cannot accept appeals and will not forward them.
• Don’t sign a two-year hearing waiver at the counter without reading it.
• Don’t combine multiple parcels on one form.
• Don’t rely on an informal Prop 8 review in place of this formal application.
• Don’t leave Section 6 blank or vague; “too high” is not a basis.
• Don’t let a non-titled relative sign for you without a recorded power of attorney.

Pros and Cons of Filing on Your Own vs. With a Tax Agent or Attorney

• Pro (pro se): No agent fee, which often saves 25–50% of the first-year tax savings.
• Pro (pro se): You learn your own property’s valuation issues and can refile in future years without help.
• Pro (pro se): Direct access to the assessor’s appraiser, who often offers stipulated reductions to homeowners they see in person.
• Pro (pro se): Faster filing — you don’t wait for an agent’s authorization or onboarding.
• Pro (pro se): Full control over strategy, settlement, and waiver decisions.
• Con (pro se): No experience with hearing procedure, evidence rules, or income-approach valuation.
• Con (pro se): Easier to make a procedural mistake (wrong box, missing signature) that dismisses the case.
• Con (pro se): Limited access to commercial sales data behind paywalls.
• Con (pro se): Time burden — preparing comps, attending hearings, and exchanging evidence often takes 15–40 hours.
• Con (pro se): No leverage in settlement; the assessor knows you cannot litigate easily.

Filing Channel Comparison

A quick reference for choosing your filing channel:

Channel	Key Tradeoffs
Mail	Universal acceptance, postmark protects deadline, slowest acknowledgment, requires certified mail receipt
In Person	Immediate Clerk stamp as proof, must travel during business hours, exact-change fee usually required
Online Portal	Fastest acknowledgment, available only in larger counties, credit card fees apply, instant docket number
Fax	Rare and risky, original paper still required, easy to miss the follow-up deadline

FAQs

Can I file BOE-305-AH after September 15?

No. Once the statutory window closes under §1603, neither the Clerk nor the Board can accept a regular-assessment appeal for that roll year, and a late filing is dismissed automatically.

Do I have to write a specific dollar amount in the Applicant’s Opinion of Value box?

Yes. Property Tax Rule 305(c) requires a specific dollar opinion for each value category, and leaving the box blank or writing “TBD” is grounds for the Clerk to reject the application as incomplete.

Can my spouse sign for me if only my name is on title?

No. Without a recorded power of attorney or being a co-titled assessee, a spouse’s signature is invalid, and the application fails the certification under penalty of perjury.

Do I check Regular or Supplemental for a Prop 8 decline-in-value appeal?

Yes — check Regular Assessment. Decline-in-value appeals under §51 are procedurally regular roll appeals, and checking Supplemental sends the case to the wrong queue.

Should I check the two-year hearing waiver?

No. Leaving Section 9 blank preserves the §1604(c) protection that turns your stated opinion of value into the assessed value if the Board does not decide within two years.

Can one form cover two parcels I own next door?

No. Each Assessor’s Parcel Number requires its own BOE-305-AH, and combined filings are dismissed because the Board cannot issue one decision over multiple parcels.

Is there a filing fee?

Yes — in most counties. Fees typically range from $30 to $50, although counties like Sacramento charge nothing, and the fee is separate from the optional written-findings fee under §1611.5.

Do I have to attach my appraisal or comps to the application?

No. Section 6 needs only a short factual basis, and supporting evidence is exchanged later under Property Tax Rule 305.1 or presented at the hearing.

Will winning the appeal automatically refund my taxes?

No. A refund requires a timely claim under §5097, which is why checking Section 8 (combined application and refund claim) on every filing is the safe practice.

Can I e-file in every California county?

No. Online portals exist mainly in larger counties such as Los Angeles, San Diego, Orange, Santa Clara, and Alameda; smaller counties still require paper filings by mail or in person.

Do I need an attorney to fill out BOE-305-AH?

No. Most homeowners file pro se successfully, and tax agents (consultants and CPAs) handle the bulk of commercial appeals without an attorney being involved until any superior court litigation.

What happens if I forget to sign Section 10?

No, the form is not valid. An unsigned application does not toll the filing deadline, and if the omission is discovered after September 15, the appeal is lost for the year.

Do I need a fresh agent authorization every year?

Yes. Property Tax Rule 305(d) treats each appeal year separately, and stale or undated authorizations from prior years will not satisfy the rule unless the original explicitly extends to future years.

Can I change my opinion of value after I file?

Yes — partially. You may present evidence supporting a different number at hearing, but the opinion you wrote at Section 5 generally functions as the floor below which the Board will not be asked to grant relief.