Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In California, property tax is primarily administered at the county level by the county assessor's office. The tax is based on the assessed value of real property, which includes land and the structures on it. California's property tax system is governed by Proposition 13, passed in 1978, which limits the tax rate to 1% of the property's assessed value, plus any voter-approved local taxes and assessments. The assessed value of a property is set at the time of purchase to the sale price and can only increase by a maximum of 2% per year, regardless of changes in market value. Property owners in California have the right to appeal their property's assessed value if they believe it is not accurate. This is typically done by filing an appeal with the county Assessment Appeals Board, which is an administrative process that allows property owners to dispute the assessment. The appeals process has specific deadlines and requirements that must be followed, and property owners may choose to be represented by an attorney during the appeals process.