This is a slick operation. Apparently, the letters are being sent from address identifying itself as Property Tax Reassessment, Tax Adjusters or Tax Review, on official looking paperwork. The address is a box number and the phone number goes to an answering service. They will provide a reassessment for a charge of $179 and a $30 penalty for any requests after Feb. 26, 2009. Unassuming recipients are sending in the fees promptly to avoid the costly penalty charge. Based on different reports, the costs vary from $95 to over $200.

There is nothing illegal about charging to complete a reassessment form, but these scammers are representing themselves as a government agency and implying that the homeowner has to pay to apply for a review.

Not limited to L.A. County, similar complaints are coming from the San Francisco and San Mateo County assessor's office. At least half of the assessments that are reviewed are lowered due to declining property values, so it is well worth the effort to the homeowner to dispute the assessment. They can do this at no cost, by completing the Decline-In-Value form which is readily available (at assessor.lacounty.gov/extranet/guides/prop8.aspx )online or at one of the Assessor's (assessor.lacounty.gov/extranet/contactus/districtOffice.aspx) District Offices. Generally, the review is based on comparable properties in the area and may require some research on the part of the homeowner. If they require assistance, all they need do is contact a local realtor specializing in their area, and the information will most likely be provided free of charge. Lynn Bulmer