Filing a Formal Appeal
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 closed.
Supplemental and Roll Correction assessmen appeals are accepted within 60 days of the notice and Escape assessment appeals is accepted within 60 days of the tax bill. 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 within 60 days, 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.
Due to Shelter in Place directive, City Hall is closed to the public but we are accepting applications in person by appointment only. To submit an application in person, please call 415-554-6778 or email email@example.com to set up an appointment.
The online applications to appeal Regular Assessment of Secured Property and Unsecured Property is now closed. 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.
Who Can File a Formal Appeal
An assessment appeal can be filed by the property owner or the owner's spouse, parents, or children, or any person directly responsible for payment of the property taxes; this person becomes the Applicant. An application may also be filed by an authorized agent. If an application is filed by an agent - other than a California licensed attorney - written authorization, signed by the applicant, is required. (Agent Authorization Form)
How to File a Formal Appeal
Obtain, complete, and return an Application for Changed Assessment from the Assessment Appeals Board of San Francisco. We do not accept versions of the form from other counties or the State Board of Equalization. Completed applications must be postmarked on or before the deadline date to be considered as timely filed.
File an Online Appeal Application
We are now accepting online applications to appeal Regular Assessments for Real Property and Personal Property during our filing period. Taxpayers without agents can file and pay for the application by following this Online Application link.
Deadlines for Filing a Formal Appeal
REGULAR 2020/2021 ASSESSMENT: Applications for a formal appeal must be filed between July 2, 2020 and September 15, 2020. If September 15th falls on a Saturday or Sunday, applications postmarked on the next business day shall be considered timely.
SUPPLEMENTAL ASSESSMENT ROLL: Within 60 days of the date of notice* issued by the Assessor.
ESCAPE ASSESSMENT ROLL: Within 60 days of the date of tax bill* issued by the Tax Collector.
ROLL CHANGE - (Correction to the Roll, or Other Roll Changes):
Within 60 days of the date of notice* issued by the Assessor.
ROLL CHANGE - (Reassessment of Property Damaged by Misfortune or Calamity):
Within 6 months of the date of notice* issued by the Assessor.
*NOTE: If a notice of assessment was not received, and a tax bill is the first instrument that reflects an assessment adjustment other than a factored base year value, the application must be accompanied by a "Penalty of Perjury Declaration" stating that no notice was received.