Form RP-87, Decline-in-Value Application, is the form the Los Angeles County Office of the Assessor uses to review a request for a temporary reduction in assessed value. It is one of the Los Angeles County property tax forms, and the 2026 edition applies when your property's market value is lower than its assessed value as of January 1, 2026. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor receives it only by mail, as described below.
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What is RP-87?
Form RP-87, Decline-in-Value Application, is the Los Angeles County Office of the Assessor form that owners use to request a temporary reduction in assessed value when the property's market value is below its assessed value as of January 1, 2026.
The edition printed on the form is titled 2026 Decline-in-Value Review Application. The form defines a decline-in-value as the situation in which the market value of your property is less than the assessed value as of January 1, 2026. You state your own opinion of value as of that date and describe the property: bedrooms, bathrooms, approximate square footage, number of units (apartments) and a description.
The form calls information about the sale of comparable properties the best supporting documentation. It has room for two comparable sales, each with sale date, sale address or Assessor's ID #, sale price and a description. Applications submitted without comparable sales are still accepted and processed.
RP-87 is filed with the Assessor. It is not an assessment appeal: appeals go to the Assessment Appeals Board (AAB), which is independent of the Assessor. The Assessor's forms page also lists a Spanish edition, RP-87-Spanish, Decline-in-Value Application Spanish.
Who needs to file RP-87?
Owners of Los Angeles County property whose market value is below the assessed value as of January 1, 2026 use Form RP-87 to ask the Assessor for a temporary reduction in assessed value. The form covers single family and multi-residential property as well as commercial and industrial property, and it has separate description guidance for each.
- Owners: complete the owner name, telephone, property address and Assessor's ID # (Map Book/Page/Parcel), and sign and date the form.
- Agents or companies acting for the owner: fill in the Agent/Company Name section, give the agent's phone, mailing address and email, sign and date, and attach an Agent Authorization.
- Owners who disagree with the Assessor's conclusion: RP-87 does not appeal anything. A formal appeal is filed separately with the Assessment Appeals Board, not with the Assessor.
The form states that applications received outside its filing dates cannot be processed, so a property owner who misses the window needs to look to the Assessor's office for options.
When to file RP-87
The 2026 Form RP-87 must be filed between July 2 and November 30, 2026. An application is valid if it is postmarked by November 30, 2026, and applications received outside those dates cannot be processed.
Pick comparable sales that sold as close to January 1, 2026 as possible and no later than March 31, 2026. The form asks you to keep a copy of your application. If you do not receive the Assessor's findings by October 1, 2026, the form reminds you to file an assessment appeal.
If you disagree with the Assessor's decline-in-value conclusion, the appeal to the Assessment Appeals Board must be filed no later than November 30, 2026. For a Regular Assessment Roll the filing period is July 2 through November 30, 2026. For a Corrected Assessment Roll it is 60 days from the later of the mailing date printed on the tax bill or its postmark date. You may appeal without waiting for a response to your RP-87 claim.
Documents you need
- Agent Authorization: attach it when an agent or company completes the Agent/Company Name section and signs for the owner.
- Supplemental data or additional information that supports your claim: the form says to attach any you have.
- Comparable sales are entered on the form itself (two spaces); no separate sales documents are listed, and applications without comparable sales are still accepted.
How to fill out RP-87
Enter owner name and phone
Write the Owner Name and Owner Daytime Telephone at the top of the form.
Identify the property
Enter the Property Address (Number/Street/City/ZIP) and the Assessor's ID # (Map Book/Page/Parcel).
Add mailing address and opinion of value
Enter your Mailing Address (Number/Street/City/State/ZIP) and Your Opinion of Value as of January 1, 2026. The Owner Email Address is optional.
Describe the subject property
Under Subject Property Description, enter the number of bedrooms, bathrooms, approximate square footage and number of units (apartments), plus a description.
List two comparable sales
For rows 1 and 2, enter the sale date (no later than 3/31/2026), sale address or Assessor's ID #, sale price and a description. Single family or multi-residential: building size, year built, bedrooms and baths, proximity, units and income if multi-residential. Commercial or industrial: income, building and land size, use, zoning, year built, proximity.
Add supporting information
Use Additional Information and attach any supplemental data that supports your claim.
Complete the agent section if used
If an agent files for you, enter the agent or company name, daytime telephone, mailing address and email, and attach the Agent Authorization.
Sign and date the application
The owner signs and dates; an agent also signs and dates in the agent block.
Review, download and keep a copy
Check every entry, then download or print the completed PDF from FillingPDF, keep a copy and mail it as described under How to submit.
How to submit RP-87
The form names one submission channel, mail. You can check the result online and by phone.
- By mail: Los Angeles County Assessor, 500 West Temple Street, Room 286, Los Angeles, CA 90012-2770. The application is valid if postmarked by November 30, 2026.
- Status check: assessor.lacounty.gov/decline-in-value, available at any time according to the form.
- Questions: call 213.974.3211 or 1.888.807.2111.
Attach any supplemental data or additional information that supports your claim, and an Agent Authorization if an agent signs. Keep a copy of the application for your records.
Do not send an assessment appeal to the Assessor. Appeals go to the Assessment Appeals Board: from July 2, 2026 you may request an application at 213.974.1471 or online at bos.co.la.ca.us. An AAB appeal may be withdrawn without penalty, for any reason. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the application with a postmark later than November 30, 2026; applications outside the July 2 to November 30, 2026 dates cannot be processed.
- Listing comparable sales that sold after March 31, 2026; the form asks for sales as close to January 1, 2026 as possible and no later than that date.
- Treating RP-87 as an appeal; formal appeals are filed with the Assessment Appeals Board, not with the Assessor.
- Waiting for the Assessor's findings past October 1, 2026 without filing an appeal, when you want to keep your appeal rights.
- Having an agent sign without attaching the Agent Authorization the form requires.
- Leaving the Assessor's ID # (Map Book/Page/Parcel) or your opinion of value as of January 1, 2026 blank.
- Sending no copy to yourself; the form asks you to keep a copy for your records.
Frequently asked questions
What is Form RP-87 used for?
Form RP-87 is the Los Angeles County Assessor's Decline-in-Value Application. You use it to request a temporary reduction in assessed value when the market value of your property is less than its assessed value as of January 1, 2026.
What is the deadline for the RP-87 decline-in-value application?
The 2026 form must be filed between July 2 and November 30, 2026, and it is valid if postmarked by November 30, 2026. The form states that applications received outside those dates cannot be processed.
Do I need comparable sales to file Form RP-87?
No. Comparable sales are the best supporting documentation, and the form asks for two that sold as close to January 1, 2026 as possible and no later than March 31, 2026. But applications without comparable sales are still accepted and processed.
Where do I mail Form RP-87?
Mail it to Los Angeles County Assessor, 500 West Temple Street, Room 286, Los Angeles, CA 90012-2770. It must be postmarked by November 30, 2026. The form names no other channel; call 213.974.3211 or 1.888.807.2111 for help.
How do I check the status of my decline-in-value claim?
Go to assessor.lacounty.gov/decline-in-value, where you can check the status of your decline-in-value reassessment at any time, according to the form. You can also call the Assessor's office at 213.974.3211 or 1.888.807.2111.
What if I disagree with the Assessor's decision or hear nothing by October 1?
File an appeal with the Assessment Appeals Board no later than November 30, 2026; you need not wait for a response to your claim. The form reminds you to appeal if you do not receive the Assessor's findings by October 1, 2026.
Can an agent file Form RP-87 for me?
Yes. The form has an Agent/Company Name section with agent contact details and an agent signature, and it says to attach an Agent Authorization. The owner signature line stays on the form as well.
Is there a Spanish version of Form RP-87?
Yes. The Los Angeles County Assessor's forms page lists RP-87-Spanish, Decline-in-Value Application Spanish, alongside the English RP-87.
Can I fill out Form RP-87 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Assessor and does not file the application; you mail it to the Assessor's office yourself.
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