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.
Differences between Boards
There are five regular members and three alternates on each board. Board members are scheduled on a rotating basis from the five regular members to create a three-member board panel to hear appeals.
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 Board Members, Alternates and Hearing Officers
Board Members
Board members 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.
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.