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.
Differences between Boards:
Board #1 is authorized to hear appeals regardless of value, type, or location.
Board #2 is 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 correctassessment 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. Each session lasts until all the calendared items are acted upon. The Hearing Officers usually meet at 9:30 a.m. as needed.
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.
