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.

A senior woman using a laptop gets help from a young African-American woman with her personal finances or tax preparation. They are going through a stack of receipts.

The filing period is Open

The Assessment Appeals Board filing period for FY 2026/2027 is now open between Thursday, July 2, 2026, thru Tuesday, September 15, 2026. The online portal is currently closed but anticipated to be available on July 27, 2026.

Board 1

Authorized to hear appeals regardless of value, type, or location.

Board 2

Authorized to hear property for secured or unsecured rolls 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.

Board 3

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.

File a Supplemental, Escape or Roll Correction Appeal

If you received a notice and/or tax bill and wish to file a supplemental, escape or roll correction appeal.

Calendar

Full calendar

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.