Assessment Appeals Board

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In accordance with this Local Health Emergency, the “Declaration of Local Health Emergency Regarding Novel Coronavirus Disease 2019 (COVID-19),” the Citywide Health Order issued by the Department of Public Health, “Order by the Health Officer (No. C19-02),” aggressive recommendations have been issued to slow down or reduce the spread of the COVID-19 virus and the Shelter in Place order effective on March 17, 2020,  the Assessment Appeals Board will be closed until further notice.  In order to comply with the directive, the AAB employees are working remotely and are available thru email at  We apologize for the inconvenience and thank you for understanding.

Notice Regarding the 2020/2021 Filing Period

The City & County of San Francisco open filing period for a formal appeal of your 2020/2021 assessed property value is now open from Thursday, July 2, 2020 to Tuesday, September 15, 2020.

A completed Application for Changed Assessment form, together with a non-refundable $60 administrative processing fee must be submitted or postmarked to the Assessment Appeals Board no later than Tuesday, September 15, 2020, in order to be accepted as timely filed.

Please note, pursuant to California Revenue & Taxation Code, the AAB has 2 years from the date an application is timely filed, to schedule, hear and render a decision.


The online application to appeal Regular Assessment of Secured Property and Unsecured Property is now open.  Base Year, Supplemental, Escape or Roll Correction assessment appeals, cannot be filed online.  Complete and submit an application within 60 days of the notice or tax bill to be accepted as timely filed.  Base Year appeal application can be submitted during the filing period and within 4 years from enrollment date.


The Role of the Assessment Appeals Board

The Assessment Appeals Board is an independent agency, separate from the Assessor's Office, established to decide disputes between the Assessor's Office and property owners. It is the duty of the Assessment Appeals Board to equalize the valuation of the taxable property within the City and County of San Francisco for the purpose of taxation.


Information About the Assessment Appeals Boards

VIDEO- The Appeals Process: The following video entitled Your Assessment Appeal was developed as a collaborative effort between the Board Taxpayers' Rights Advocate and the County-Assessed Properties Division. Additionally, assistance and input was provided by many of the counties. The video is divided into the following segments:

  • Introduction
  • Decline in Market Value
  • Base Year Value
  • Reassessment After Calamity
  • Escape Assessment and Roll Changes
  • Filling Out the Application
  • Preparing for Your Hearing
  • Your Hearing
  • Credits


Watch "Your Assessment Appeal" video

Purpose:The purpose of the Assessment Appeals Board is to provide the Taxpayers of San Francisco a means to appeal their property tax assessments.

Procedure: After an application is timely filed a hearing is scheduled to allow both the Taxpayer and the Assessor an opportunity to present evidence upholding their respective opinions of value for the property at issue. A panel of three Assessment Appeals Board Members or a Hearing Officer will listen to testimony, review documents, and question the participants. The Board panel or Hearing Officer then evaluates the evidence and decides what the assessment of the property will be.  Please note pursuant to California Revenue & Taxation Code, the AAB has 2 years from the date an application is timely filed, to schedule, hear and render a decision.


Differences between Boards:

Board #1 is authorized to hear appeals regardless of value, type, or location.

Board #2 and Board 3 are authorized to hear all residential property of four units or less, property assessed at less than $50 million, excluding possessory interests, and applications concerning real property located all or in part within Assessor's Blocks 1 through 876 and 3701 through 3899, inclusive.

Duties of Assessment Appeals Board Members & Alternates: To listen to testimony, review documents, and ask questions of the Taxpayer and Assessor in order to determine the fair and correct assessment of property in accordance with applicable California Revenue and Taxation Codes.

Duties of the Alternate Board Members: The same as regular Board Members except that they substitute for regular Members who cannot attend the hearing.

Hearing Officers: All Board Members and alternates act as Hearing Officers. Hearing Officers perform the same duties as the Board panel except that they can only hear applications on single family residences, condominiums, cooperatives, or multiple-family dwellings of four units or less. Hearing Officers meet with the Taxpayer and a representative for the Assessor to evaluate their respective evidence. Afterwards, the Hearing Officer makes a recommendation of value that can be accepted or rejected by either the Taxpayer or Assessor. If the value is timely rejected, the appeal will be re-scheduled before a panel of three Assessment Appeals Board Members for final disposition.

Dates and Times of Meetings: The Assessment Appeals Board meets Monday through Friday. There are two daily sessions. The first starts at 9:30 a.m. and the second at 1:30 p.m.  Please note,  the hearing sessions last until all of the calendared items are acted upon.

Composition of the Board: Due to the demanding hearing schedule, there are five regular members and three alternates on each Board. Members are scheduled on a rotating basis from the five regular members to create a three-member Board panel to hear appeals.


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