Riverside County房产价值下降复审申请11月1日截止 正式评估申诉11月30日截止
Riverside消息——Riverside County估值官—书记官—登记官办公室（Assessor-Clerk-Recorder）提醒全县房产持有人：针对2026-27财政年度房产税的「价值下降复审」（第8号提案，Prop 8）申请，申报截止日期为2026年11月1日。由于11月1日恰逢周日，县府的办理顺延至下一个工作日，即11月2日（周一）。
价值下降复审以2026年1月1日（留置权日）的房产状况为准：如果届时房产的市场价值低于其评估价值，县估值官可给予临时调低评估值，从而减少当年度房产税。调低属于临时性质，县府会逐年复核，待市场价值回升后逐步恢复，但恢复后的评估值仍受第13号提案每年涨幅不超过2%的上限约束。
与复审不同，正式的「评估申诉」（Assessment Appeal，表格BOE 305）是另一条渠道，申报期为今年7月2日至11月30日，须向县监事会书记官（Clerk of the Board）提交。县府提醒，在复审或申诉办理期间，业主仍应照常缴纳已寄出的房产税账单，以免产生罚金。Riverside County估值官办公室电话（951）955-6200，申请表格与说明可通过县估值官官网 rivcoacr.org 获取。
县府表示，正式申诉的流程与在线提交信息可通过县估价申诉部门查询。
Riverside County Prop 8 Decline-in-Value Review Applications Due Nov. 1; Formal Assessment Appeals Close Nov. 30
RIVERSIDE — The Riverside County Assessor-Clerk-Recorder's office is reminding property owners countywide that applications for a Prop 8 decline-in-value review for the 2026-27 fiscal year are due by November 1, 2026. Because November 1 falls on a Sunday this year, filing carries over to the next business day, Monday, November 2.
A decline-in-value review looks at a property's value as of the January 1, 2026 lien date. If the market value on that date is lower than the assessed value, the assessor can temporarily lower the assessment, reducing that year's property tax bill. The reduction is temporary and reviewed annually; as market value recovers, the assessment can rise again, subject to Proposition 13's 2% annual cap on the factored base value.
Separate from the review, a formal assessment appeal (Form BOE 305) is filed with the Clerk of the Board during a filing period that runs from July 2 to November 30, 2026. The county advises owners to keep paying their tax bills while a review or appeal is pending to avoid penalties. The assessor's office can be reached at (951) 955-6200, and forms and instructions are available at rivcoacr.org.
The county said information about the formal appeal process and online filing is available through its Assessment Appeals Division.
来源：GSM·美国（原文链接）
图片来源：河滨县法院大楼，建于1903年（资料图）｜Riverside County Courthouse, built in 1903 (file photo). Photo: nccmrm97, CC BY-SA 2.0, via Wikimedia Commons
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