Assessment Appeals Board

The City & County of San Francisco open filing period for a formal appeal of your 2025/2026 regular assessed property value is open between July 2 thru September 15, 2025.

Supplemental and Roll Correction assessment appeals are accepted within 60 days of the notice and Escape assessment appeal is accepted within 60 days of the tax bill.  A completed Application for Changed Assessment form, together with a non-refundable $120 administrative processing fee must be submitted or postmarked to the Assessment Appeals Board within 60 days, in order to be accepted as timely filed.

The online application 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 four years from enrollment date.