Commercial Value Review Form (PCA684B)

Placer County Seal             Placer County Assessor's Office logo

Matthew R. Maynard, Assessor
2980 Richardson Dr ● Auburn, CA 95603-2640
Telephone: (530) 889-4300 ● Fax: (530) 889-4305
Website: www.placer.ca.gov/assessor
E-mail: assessor@placer.ca.gov

Value Review - Commercial

(This form is not an Assessment Appeal Application)


If you believe the market value of your property on January 1, 2025, was less than your 2025-26 assessed value, please complete this electronic form, and submit it to the Assessor’s Office.

This form must be submitted no later than December 31, 2025.

Property Owner Information


Property Information


Property Type
Important Information

Why isn’t the decline in value adjustment permanent?
The Assessor administers property tax law and is required under Revenue and Taxation Code Section 51 to compare each property’s factored base year value with the January 1 market value each year. Your assessed value will never be higher than the factored base year value.

What supporting documentation should I provide?
The Assessor’s Office will consider market data you have supplied to support your opinion of value as of January 1, 2025. Examples of market data include comparable sales, an appraisal, repair permits, and other information or factors affecting the value of the property. The Assessor’s Office typically reviews similar properties sold between October 1, 2024, and March 31, 2025, to determine the market value as of January 1. Although sales prior to October 1, 2024, may be considered, sales occurring later than March 31, 2025, may not be considered apart from any subsequent sales of the subject property itself. If the property is income producing, please submit: (1) A current rent roll showing all occupied areas, the rents received, all vacant areas, and asking rents; (2) Operating statements for the last two years; (3) Lease documentation for recently negotiated leases including rent increases and concessions.

How do I file for an Assessment Appeal?
If you disagree with your value, an Assessment Appeal Application may be filed between July 2 and September 15, 2025. Applications must be obtained and filed with the Clerk of the Assessment Appeals Board at 175 Fulweiler Avenue, Auburn, CA 95603, (530) 889-4020 or at www.placer.ca.gov/2236/Property-Tax-Assessment-Appeals.

Do I need to pay my property tax bill if my taxable value is being reviewed?
To avoid penalties, property taxes are due and payable by the due date on the property tax bill. A request for a value review does not preclude you from paying it timely.

Property Questionnaire

(Please attach additional pages if necessary or attach a copy of your current rent roll.)


1. Is this property vacant land only? If yes, only complete #9.
2. Is this property totally owner-occupied? If yes, only complete #8 through #9.
3. Is this property partially owner-occupied?

4. Please provide income and expense data below as of 1/1/2025 or attach rent roll, operating statement.

Lease Type (Please Check)
Select to Add Unit
Clear

Lease Type (Please Check)
Select to Add Unit
Clear

Lease Type (Please Check)
Select to Add Unit
Clear

Lease Type (Please Check)

Annual Expenses


Management

Janitorial

Maintenance

Property Taxes

Insurance

Utilities

Other


5. Vacancy as of 1/1/2025?
6. Condition of vacant space:
7. Do you have any non-paying tenants? (If yes, please provide documentation.)
8. Is your property listed for lease or sublease?
Lease Type
9. Is your property listed for sale?