Property Records Search

Humboldt Property Tax 2026: Rates, Office, Calculator Info

Humboldt Property Tax 2026 sets the base rate for residential and commercial parcels while the Humboldt County assessor office publishes the latest tax valuation roll online. Homeowners can check the California property tax calculator to see how the 1.02%‑1.17% Humboldt County tax rates 2026 affect their bill. The property tax exemption Humboldt County offers, including the Homestead exemption, reduces the amount due on many primary residences. School district tax Humboldt County and parcel tax charges appear on the property tax bill due date Humboldt County, typically in November.

Humboldt Property Tax 2026 also triggers the property tax assessment notice Humboldt County, which owners must review for accuracy before filing a real estate tax appeals Humboldt County request. The county tax collector Humboldt County provides payment options such as online e‑check, phone, or mail, and outlines property tax delinquency penalties. Special assessment districts Humboldt County and property tax lien sale Humboldt County can add extra charges to the account. Residents should consult the county tax map Humboldt County for precise parcel boundaries and eligibility for refunds.

Search Humboldt County Property Tax

Property owners, buyers, and researchers can search Humboldt County property tax records online through the official Humboldt County Assessor’s Office public inquiry system. The portal pulls data directly from the official tax valuation roll and reflects the assessed values used to calculate the annual property tax bill. Users locate a parcel by entering an Assessor’s Parcel Number (APN), property address, or owner name into the search field. The system returns current assessed value, exemption status, parcel details, and the year the roll was compiled.

Follow the steps below to run a Humboldt County property tax lookup using the official public search portal.

  1. Visit the official Humboldt County Assessor’s Office website at https://humalertca.gov/220/Assessor to access property search tools and forms.
  2. Select a search method from the available options: APN, parcel number, situs address, or owner name.
  3. Type the full or partial value into the search field, then click the search or submit button.
  4. Review the parcel summary, which displays the assessed value, exemption flag, land use code, and tax year.
  5. Click the parcel record to view the full detail page, including the property tax bill status, levy details, and document history.
  6. Use the print or download function to save a copy of the record for personal reference, escrow, or appeal preparation.

The official Humboldt County Assessor’s Office website at https://humalertca.gov/220/Assessor hosts additional forms, the 2026-2026 Informal Assessment Review (Proposition 8 Review) Form, and the business property statement e-filing link. Phone support is available at (707) 445-7663 during regular business hours for users who need help interpreting the results.

Humboldt County Assessor Office Roles and Records

The Humboldt County Assessor’s Office identifies and values every taxable parcel within the county, prepares the annual tax roll, and maintains the assessment history for each property. Under California law, the Assessor establishes the assessed value, the Auditor calculates the tax, and the Treasurer-Tax Collector mails and collects the bill. The Assessor does not set tax rates or collect payments, but the office serves as the primary source for property tax records, ownership transfers, and exemption eligibility.

Core duties of the Humboldt County Assessor’s Office include:

  • Locating and identifying all taxable property, including land, structures, fixtures, and certain business personal property.
  • Assigning a value to each parcel as of the January 1 lien date using Proposition 13 rules.
  • Processing changes of ownership, new construction, and declines in value under Proposition 8.
  • Administering property tax exemptions for homeowners, disabled veterans, and other qualified applicants.
  • Maintaining the tax valuation roll and providing public access to assessment data through the inquiry portal.
Department NameHumboldt County Assessor’s Office
Official Websitehttps://humalertca.gov/220/Assessor
Public Search PortalAvailable through the official Assessor’s website
Main Phone(707) 445-7663
EmailNot listed in available records
Physical Address825 5th Street, Eureka, CA 95501
Mailing Address825 5th Street, Eureka, CA 95501

The Assessor’s Office recommends e-filing business property statements before April 24, 2026, to avoid the risk of portal outages forcing a paper filing. Property owners can also drop off exemption claims, decline-in-value applications, and ownership change forms at the front counter during office hours.

Humboldt County Treasurer-Tax Collector Contact

Department NameHumboldt County Treasurer-Tax Collector
Physical Address825 5th Street, Room 125, Eureka, CA 95501
Payment Phone (Automated)866-666-5444
Office Help Phone707-476-2450 or 877-448-6829
Public Access HoursMonday-Thursday, 8:30am-12:00pm and 1:00pm-5:00pm (Friday closed)
Payment OptionsOnline, by phone, by mail, or in person

Humboldt County Tax Rates and Property Value Calculations

Humboldt County tax rates vary by location because California uses a base countywide rate of 1% under Proposition 13 plus voter-approved local overrides, school district taxes, and special assessment district charges. In unincorporated communities, the combined effective rate for 2026 ranged from about 1.02% in Carlotta to 1.17% in Phillipsville. These figures reflect the 1% base plus overlapping jurisdictions, not a flat county rate. The state average effective property tax rate in California is 0.76%, but most Humboldt parcels pay above the state average because of local school bonds, fire district assessments, and community service area charges.

Property tax bills in Humboldt County are calculated using the formula below.

ComponentDescription
Assessed ValueThe value placed on the parcel by the Assessor, usually the 1975-76 base value adjusted each year by the lesser of 2% or the California Consumer Price Index.
Proposition 13 CapAnnual increase in assessed value is capped at 2% per year, except for changes of ownership or new construction.
Base Tax Rate1% statewide base rate, then added rates from local jurisdictions apply.
Local OverridesVoter-approved school bonds, library taxes, fire protection assessments, and special district charges.
Total Effective RateThe sum of base rate plus all voter-approved and special assessments.

The Assessor publishes the assessed value, but the rate area and final tax bill come from the Auditor-Controller and Treasurer-Tax Collector. Property owners can verify the rate area for a parcel through the public search portal linked above.

California Property Tax Calculator and Bill Estimation

A California property tax calculator helps owners estimate the annual bill before receiving the official statement from the Treasurer-Tax Collector. Most online tools accept the county, assessed value, and parcel type, then return a projected total using the 1% base rate plus typical local overrides. Humboldt County figures vary widely, so using a calculator that accepts tax rate area inputs produces a more accurate result than statewide averages.

Key inputs needed to estimate a Humboldt County property tax bill:

  • Assessed value of the parcel (printed on the most recent annual assessment notice or available through the public inquiry portal).
  • Tax rate area (TRA) code shown on the bill, which combines county, city, school district, and special district rates.
  • Any active exemptions, such as the Homeowners’ Exemption, disabled veteran exemption, or church and welfare exemption.
  • Pending supplemental assessments from new construction or changes in ownership.
  • Mello-Roos community facilities district charges, if the parcel sits inside a CFD boundary.

For the most accurate estimate, multiply the assessed value by the total combined rate for the parcel’s tax rate area, then subtract any exemption value. The resulting figure usually matches the line items on the official annual bill.

Humboldt County Property Tax Exemptions and Homestead Savings

Humboldt County property tax exemptions reduce the assessed value of a parcel or the dollar amount of the bill, depending on the program. The most common exemption is the California Homeowners’ Exemption, which subtracts $7,000 from the assessed value of an owner-occupied primary residence and typically saves about $70 per year. The application is a one-time form filed with the Assessor’s Office and stays in effect until the property changes ownership or use.

Other active property tax exemption programs in Humboldt County include:

  • Disabled Veterans’ Exemption: Removes between $161,000 and $241,000 from the assessed value for qualified veterans, depending on disability rating, with a filing deadline tied to the annual assessment notification.
  • Church, Religious, and Welfare Exemptions: Available for qualifying nonprofit organizations using the property for exempt purposes, filed with the State Board of Equalization for approval.
  • Senior Citizens Property Tax Assistance: A state program that provides direct cash payments to low-income seniors, separate from the local property tax bill.
  • Property Tax Postponement: A state program available to low-income seniors that allows qualifying homeowners to defer current-year property taxes on their principal residence, with the state holding a lien until the property is sold or transferred.

California also limits property tax increases through Proposition 13 and Proposition 19. Proposition 19 allows homeowners aged 55 or older, severely disabled persons, and victims of wildfire or natural disaster to transfer their primary residence’s assessed value to a replacement property anywhere in the state, subject to specific rules.

Property Tax Assessment Notice and Tax Valuation Roll

The property tax assessment notice is the annual notification sent by the Assessor showing the assessed value of the parcel, any exemptions applied, and the year the value became effective. Property owners should review this document carefully because it forms the basis for the upcoming property tax bill. Disagreements with the assessed value must be raised during the regular assessment appeal season or through a Proposition 8 review if market value has dropped below the enrolled value.

The tax valuation roll, also called the assessment roll, is the master list of all taxable property within Humboldt County as of the January 1 lien date. The roll is compiled annually and includes secured and unsecured property, exemption status, and the assessed value used to generate property tax bills. Both the current roll and historical rolls are available through the public search portal linked in the first section.

Important dates and records related to the Humboldt County assessment cycle:

  • January 1: Statutory lien date. Property value on this date drives the upcoming fiscal year bill.
  • July 2: Assessment appeal season opens for the current roll.
  • November 30: Standard deadline to file a regular assessment appeal application.
  • Annual: Proposition 8 decline-in-value reviews accepted year-round for properties whose market value is lower than the enrolled assessed value.

Real Estate Tax Appeals and Assessment Appeals Board

Humboldt County property owners who believe the assessed value is too high can file a real estate tax appeal with the Humboldt County Assessment Appeals Board. The Board operates as an independent body that hears disputes between the Assessor and property owners. Successful appeals reduce the assessed value of the parcel, which lowers the property tax bill for the fiscal year and may carry forward to future rolls if the lower value reflects a permanent change.

Appeal statistics in California show that 60% to 70% of filed appeals result in some reduction, with average savings of 8% to 20% on the contested value. Owners must support their appeal with evidence, such as comparable sales, an independent appraisal, rental income data for income-producing properties, or photos showing physical issues that affect value. A complete application includes the form, supporting documentation, and the filing fee where required.

StepAction Required
1. Review NoticeRead the annual assessment notice and identify the value being appealed.
2. Gather EvidenceCollect comparable sales, appraisals, or income data supporting a lower value.
3. Submit ApplicationFile the Assessment Appeal Application with the Clerk of the Board by the posted deadline.
4. Hearing NoticeReceive a hearing date from the Assessment Appeals Board, typically 90 to 120 days after filing.
5. Attend HearingPresent the case before a hearing officer or panel, either in person or by written stipulation.
6. Receive DecisionThe Board issues a written decision, and the Assessor applies the adjusted value to the roll.

Contact the Clerk of the Board for Humboldt County by email at cob@co.humboldt.ca.us, by phone at 707-476-2396, or in person at 825 Fifth St., Suite 111, Eureka, to obtain the official appeal packet and confirm current filing deadlines.

School District Tax, Parcel Tax, and Special Assessment Districts

Humboldt County property tax bills include school district taxes, parcel taxes, and charges from special assessment districts. School district taxes fund K-12 education and community college operations and usually represent the largest component of the local overrides. Parcel taxes are flat annual charges approved by voters within a specific district to fund schools, libraries, fire protection, or other services. Special assessment districts add charges for infrastructure, road maintenance, lighting, and flood control within defined boundaries.

Examples of typical district-level charges on a Humboldt County property tax bill include:

  • School district bonds and parcel taxes (rates vary by district).
  • Fire protection district assessments and benefit charges.
  • Community service area (CSA) charges for road and lighting maintenance.
  • Harbor, port, or recreation district assessments in coastal communities.
  • Mello-Roos community facilities district (CFD) special taxes in newer subdivisions.

These charges appear as separate line items on the bill and are not controlled by the Assessor. The Auditor-Controller certifies the rates, and the Treasurer-Tax Collector collects the funds on behalf of each district. The combined total of base rate plus all overrides determines the parcel’s effective property tax rate.

Property Tax Payment Options and Due Dates

Humboldt County property owners can pay the property tax bill through several channels offered by the Treasurer-Tax Collector. The two-installment system follows the statewide California schedule, with the first installment due in November and the second installment due in April. Each installment becomes delinquent if not paid by the close of business on the due date, with penalties and costs added the next business day.

Common payment options for Humboldt County property tax bills include:

  • Online eCheck: Free service offered through the official county payment portal.
  • Credit or Debit Card: Convenience fee of 1.99% to 2.34% charged by the card processor, depending on the card type.
  • Phone Payment: Automated system accepting card and eCheck payments at 866-666-5444, available 24 hours a day.
  • Mail: Check or money order mailed to the Treasurer-Tax Collector with the bill stub attached.
  • In-Person: Counter payments accepted at the Treasurer-Tax Collector office at 825 5th Street, Room 125, Eureka, during posted public hours (Monday-Thursday, 8:30am-12:00pm and 1:00pm-5:00pm).

The second installment of California property taxes is due by 5 p.m. on April 10, 2026, with no grace period. Postmarks must reflect the deadline date for mail payments. Owners who cannot pay on time can request a penalty cancellation in cases of financial hardship, error, or other qualifying circumstances.

Property Tax Delinquency Penalties and Lien Sale

Humboldt County property tax delinquency penalties begin the day after the missed due date. A 10% penalty applies to the unpaid amount, plus a $20 cost for each delinquent parcel. Additional charges accumulate if the bill remains unpaid, including redemption fees, recording costs, and administrative expenses related to the property tax lien sale process.

The Treasurer-Tax Collector conducts an annual property tax lien sale for parcels with delinquent taxes. The sale allows private bidders to purchase a lien on the delinquent property, with the original owner retaining the right to redeem the parcel by paying the back taxes, penalties, fees, and interest within a defined redemption period. Failure to redeem can result in the lien holder initiating foreclosure proceedings and eventually taking title to the property.

StageConsequence
Day After Due Date10% penalty plus $20 cost per parcel applied to the unpaid installment.
Continued DelinquencyAdditional redemption fees and recording costs accrue before the lien sale.
Notice of Intent to Sell LienTreasurer records a notice on the parcel and mails it to the owner before the sale.
Lien Sale AuctionDefaulted parcels sold to the highest bidder, creating a tax lien on the property.
Redemption PeriodOwner may pay all amounts owed plus interest to clear the lien before foreclosure.
ForeclosureIf unredeemed, the lien holder may pursue a deed to the property through the courts.

Property owners facing delinquency should contact the Treasurer-Tax Collector at 707-476-2450 as early as possible. Many penalty cancellations and installment payment plans are available, especially for seniors, disabled persons, and victims of disaster.

Commercial and Residential Property Tax Differences

Humboldt County property tax treatment differs between commercial and residential parcels in several important ways. Both types of property are subject to the 1% base rate and Proposition 13 annual cap on assessed value, but commercial property owners often file business property statements with the Assessor listing fixtures, equipment, and improvements. Residential property owners usually benefit from the Homeowners’ Exemption and Proposition 19 protections not available to commercial users.

Key differences between commercial and residential property tax handling:

  • Business Property Statement: Commercial owners must report business personal property annually, with a recommended e-filing deadline of April 24, 2026, for the 2026 filing cycle to avoid last-minute portal outages.
  • Income Approach Valuation: Income-producing commercial parcels are often valued using direct capitalization of net operating income, while residential parcels rely primarily on comparable sales.
  • Proposition 19 Limits: Residential homeowners aged 55 or older can transfer their assessed value to a replacement home, but commercial property owners cannot use this provision.
  • Homeowners’ Exemption: Available only on owner-occupied residential property, reducing assessed value by $7,000.

Commercial owners can still file Proposition 8 decline-in-value reviews, supplemental assessment appeals, and regular assessment appeals to challenge inflated valuations. The same hearing process through the Assessment Appeals Board applies to both property types.

County Tax Map, Parcel Lookup, and GIS Tools

The Humboldt County tax map provides the parcel boundaries, right-of-way lines, and geographic identifiers used in the assessment roll. The map is integrated into the GIS (Geographic Information System) maintained by the county and tied to each APN. The combined system allows property owners to view the parcel shape, adjacent parcels, road frontage, school district boundaries, and special district boundaries on a single screen.

Parcel data layers available through the county tax map and GIS include:

  • Parcel boundaries with APN labels and acreage.
  • Zoning designations and general plan land use codes.
  • School district, fire district, and water district boundaries.
  • Flood zone overlays and seismic hazard zones.
  • Recorded document references tied to each parcel.

Owners preparing for a real estate purchase, refinance, or boundary dispute can pull a parcel map and ownership record from the public search portal. For legal descriptions and recorded maps, the Humboldt County Clerk-Recorder’s Office maintains the official plat and document records.

Property Tax Refunds and Corrections

Humboldt County property tax refunds become available when an overpayment occurs, an exemption is granted retroactively, or an assessment appeal results in a value reduction. Refund claims must be filed within the statute of limitations set by California Revenue and Taxation Code, usually four years from the date of payment or two years from the date the assessment became final, whichever is later. Claims for refunds of less than $50 are typically processed through the tax roll rather than a direct refund check.

Common reasons for property tax refunds in Humboldt County include:

  • Approved Proposition 8 decline-in-value review applied retroactively.
  • Successful assessment appeal resulting in a lowered value for prior years.
  • Approval of a homeowners’, disabled veteran, or welfare exemption applied after the bill was issued.
  • Correction of a clerical error by the Assessor or Auditor-Controller.
  • Dissolution of a Mello-Roos or special assessment district that previously billed the parcel.

Refund claims are filed with the Humboldt County Auditor-Controller using the standard State Board of Equalization form. Supporting documentation includes copies of the corrected bill, the appeal decision, and proof of payment. Direct refunds may be applied as a credit against the next year’s tax bill if the property owner prefers.

Deed Records and Title Searches

The Humboldt County Clerk-Recorder’s Office records all official documents affecting real property within the county, including deeds, deeds of trust, reconveyances, liens, and various other instruments. These records form the basis of every title search performed by title companies, real estate attorneys, and individual property owners. Recorded documents are indexed by grantor and grantee name, APN, and document number.

Deed records and title search services available through the Clerk-Recorder’s Office include:

  • Self-service web search for recorded documents, available through the official county portal.
  • Official copies of recorded documents, available for purchase with a fee per document.
  • Conformed copies of documents bearing the recording stamp and clerk’s signature.
  • Lien releases and reconveyance records for paid-off loans.
  • Document index searches by name, parcel number, or recording date.

Researchers running a title search typically pull the last deed of record, the most recent deed of trust (if any), and any liens, judgments, or easements recorded against the parcel. The search also includes property tax status to confirm the parcel is not in default before closing.

Property Tax Payment Plan and Hardship Programs

Humboldt County property owners who cannot pay the full bill on time may qualify for an installment payment plan, penalty cancellation, or property tax postponement. These programs are administered by the Treasurer-Tax Collector and the State of California. Eligibility often depends on age, income, disability status, and the reason for the delinquency.

Active hardship and installment programs include:

  • Installment Payment Plan: Allows owners of certain properties to pay delinquent taxes over time, with interest accruing on the unpaid balance.
  • Penalty Cancellation Request: Filed with the Treasurer-Tax Collector when the delinquency was caused by illness, disaster, death in the family, or a county error.
  • Property Tax Postponement: A state program for low-income seniors, blind persons, and disabled persons that defers current-year property taxes on a principal residence.
  • Disaster Relief: Special reassessment or penalty relief for parcels damaged or impacted by a declared disaster.

Owners should file hardship applications as early as possible. The Treasurer-Tax Collector reviews each request individually and may grant partial or full relief depending on the documentation provided.

Business Property and Unsecured Tax Bills

Humboldt County business owners may receive a separate unsecured property tax bill for business personal property, fixtures, and certain leasehold improvements. Unsecured bills do not attach to real estate, so the county has the authority to seize business assets if the bill remains unpaid. The e-filing portal for the Business Property Statement is hosted by a third-party vendor linked from the Assessor’s website.

Key points about unsecured property tax bills in Humboldt County:

  • Business Property Statement filed annually with the Assessor lists all taxable business personal property.
  • The Assessor’s Office strongly recommends e-filing before April 24, 2026; if the online portal becomes unavailable, paper filing is required for the 2026 Business Property Statement.
  • Bills are mailed separately from secured real property bills and use a different payment schedule.
  • Penalties for late payment include a 10% penalty plus administrative costs, and liens may be filed on business assets.

Owners who fail to receive an unsecured bill remain responsible for the taxes owed. The Assessor’s Office can provide a copy of the statement, and the Treasurer-Tax Collector accepts payment by the same methods used for secured bills.

Supplemental Assessments and New Construction

Humboldt County property tax bills may include a supplemental assessment when real property changes ownership or new construction is completed. The supplemental assessment captures the difference between the prior assessed value and the new value as of the date of the event. The supplemental bill is issued separately and can significantly increase the amount due in the year of purchase or completion.

Supplemental assessment events include:

  • Purchase of real property recorded with the Clerk-Recorder’s Office.
  • Completion of new construction that adds value to a parcel.
  • Construction of an accessory dwelling unit, garage conversion, or major addition.
  • Removal of a structure that materially reduces the parcel’s value.

The supplemental bill follows the same installment structure as the regular bill, with a 10% penalty plus costs for late payment. Property owners can appeal the supplemental assessment to the Assessment Appeals Board within 60 days of the date of the notice.

Mello-Roos and Community Facilities Districts

Mello-Roos community facilities district (CFD) special taxes appear on Humboldt County property tax bills for parcels located within a CFD boundary. CFDs fund public infrastructure, schools, fire stations, parks, and other improvements within a specific development area. The special tax applies for the duration set when the CFD was formed, often 20 to 40 years.

Mello-Roos parcels in Humboldt County typically show the CFD number and annual charge as a separate line item on the tax bill. Buyers should request a preliminary property tax report from the title company before closing to identify any active CFD charges on the parcel. The CFD special tax survives changes of ownership, so new owners assume the obligation when they purchase the property.

Contact, Local Details, and Map

Property owners needing to verify assessment data, file an exemption claim, record a deed, or pull a recorded document can contact the primary Humboldt County offices listed below. The Assessor’s Office handles valuation, exemptions, and the tax roll, while the Treasurer-Tax Collector handles billing, payment collection, and delinquency enforcement. The Clerk of the Board assists with assessment appeals. The Clerk-Recorder’s Office handles recorded documents and ownership history. All offices are located in the county courthouse complex in downtown Eureka.

DepartmentHumboldt County Assessor’s OfficeHumboldt County Treasurer-Tax CollectorHumboldt County Clerk of the Board (Appeals)
Official Websitehttps://humalertca.gov/220/Assessorhttps://humalertca.govhttps://humboldtgov.org
Public Search PortalAvailable through the official Assessor’s websiteOnline payment portal linked from the county websiteAssessment Appeals Board web page on the county site
Main Phone(707) 445-7663707-476-2450 or 877-448-6829707-476-2396
Payment PhoneNot applicable866-666-5444 (automated)Not applicable
EmailNot listed in available recordsNot listed in available recordscob@co.humboldt.ca.us
Physical Address825 5th Street, Eureka, CA 95501825 5th Street, Room 125, Eureka, CA 95501825 Fifth St., Suite 111, Eureka, CA 95501
Mailing Address825 5th Street, Eureka, CA 95501825 5th Street, Room 125, Eureka, CA 95501825 Fifth St., Suite 111, Eureka, CA 95501
Public HoursRefer to the county website for current office hoursMonday-Thursday, 8:30am-12:00pm and 1:00pm-5:00pm (Friday closed)Refer to the county website for current office hours

Frequently Asked Questions

Understanding Humboldt Property Tax helps owners avoid penalties, plan budgets, and use exemptions. The Assessor’s Office and Tax Collector offer online portals, phone help, and in‑person services. Knowing rates, due dates, and appeal steps saves time and money.

What is the current Humboldt County property tax rate for residential parcels?

The residential rate in 2026 averages about 1.0 % of assessed value. This figure combines the general county levy, school district share, and any special assessments. Check your exact rate on the property‑tax portal by entering the APN or address. Rates can vary by district, so reviewing the bill ensures accurate budgeting.

How can I pay my Humboldt Property Tax bill online?

Visit the County Tax Collector’s portal and select “Pay My Tax.” You may use an eCheck at no cost or a credit/debit card for a small fee. After payment, download the receipt for records. Phone payments are also possible by calling 866‑666‑5444 during business hours.

When is the property tax bill due in Humboldt County?

The first installment is due November 1 and is considered delinquent after December 31. The second installment is due February 1 and becomes delinquent after April 10. Late payments trigger a 10 % penalty plus a $20 fee per parcel. Mark these dates on your calendar to avoid extra charges.

What exemptions are available for homeowners in Humboldt County?

Homeowners may claim the $7,000 homeowner’s exemption, which reduces taxable value by about $70 each year. Disabled veterans can apply for a larger exemption based on service rank. Submit exemption forms to the Assessor’s Office before the filing deadline, typically April 30, to see the benefit on your next bill.

How do I appeal a property tax assessment in Humboldt County?

Start by reviewing the Assessment Notice for errors. If you believe the market value is lower, file an Informal Assessment Review (Proposition 8) form available on the Assessor’s website. Mail the form to 825 5th Street, Room 300, Eureka, before the deadline listed on the notice. The board will schedule a hearing and may adjust the value.