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Filing a Formal Appeal

   

Notice Regarding the 2015/2016 Filing Period

The City & County of San Francisco open filing period for a formal appeal of your 2015/2016 assessed property value is Thursday, July 2, 2015 to Tuesday, September 15, 2015. 

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, 2015, 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. 

We are now accepting online applications to appeal Regular Assessments for Real Property only. Taxpayers without agents can file and pay for the application by following this Online Application process link 

 

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 only. Taxpayers without agents can file and pay for the application by following this Online Application link.

Deadlines for Filing a Formal Appeal
 
REGULAR 2015/2016 ASSESSMENT:  Applications for a formal appeal must be filed between July 2, 2015 and September 15, 2015 (September 15, 2015 falls on a Tuesday).  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.
 
ROLL CHANGE
- (Escape Assessment, 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.

Last updated: 8/26/2015 9:56:35 AM