From the City News Service – seen at Encinitas Patch:
Property owners who believe the value of their holdings has dropped below the current assessment can have the county conduct a review by applying online:
Those without online access can call (858) 505-6262 and have a form mailed, but they need to act quickly, Dronenberg said.
He said the form is self-explanatory and does not require legal knowledge.
More than 200,000 taxpayers were granted a reduction in assessed value last year, he said. They do not need to re-apply because their property value will be reviewed automatically. Property owners who disagree with their reassessment are allowed to file an appeal.
The deadline gives county staff time to conduct the review before the 2012-13 property tax bills are mailed out.
(You are required to include recent comparable sales – I’m happy to help!)