Informal Review Request Timeline

State law (Proposition 8) allows for a temporary reduction in assessed value in cases where real property declines in value. A decline in value occurs in any year in which the current market value of real property is less than its current assessed value (factored base year value) as of the lien date, on January 1. 

If you think that the taxable value of your residential property is greater than the market value, file an informal review. The review process is open from January 2 to March 31. Note, market value is the price a property would sell for when it is put up for sale in a competitive and open market. 

Only residential properties are eligible and the Office of the Assessor-Recorder does not accept filings by third parties:

• single family dwellings
• residential condominiums
• townhouses
• live-work lofts and 
• cooperative units

Online submissions using the new community portal are preferable, but alternatively you may download the form below and send your request to: San Francisco Assessor-Recorder's Office, Attn: Informal Review, 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102. Fax: (415) 554-7915 or e-mail: InformalReviewRP@sfgov.org. Be sure to keep a copy for your records.

Forms for download

Informal Review Application (Chinese -非正式估值審查申請表)

Informal Review Application (Spanish - Solicitud de revisión informal para una re-evaluación temporal de “Disminución en valor de mercado”)

Informal Review Application (Filipino - Request Para Sa Impormal Na Pagsusuri Ng Assessment Para Sa “Pansamantalang Pagbaba Ng Market Value”)

Informal Review Application (English)

How to use the community portal to request an informal review

1. Go to the community portal
2. Navigate to the "real property" section and search for your property with your assessor parcel number or address
3. Once you have selected your property, click "other filings" and navigate to "Informal Assessment Review Request"
4. Fill out the form and submit your information

About the informal review

Our Office considers the informal requests for review. 

Provide our office with information that supports your opinion of market value as of January 1. The best supporting documentation is information on sales of comparable properties in your neighborhood. You should select two comparable sales that sold as close to January 1 as possible, but no later than March 31. Sales later than March 31 will not be considered.

If you are granted a reduction in the Informal Review our office will review the assessed value on your property each subsequent year to determine if the assessed value on January 1 is greater than market value.

The results of informal review will be mailed in July in the form of the Notice of Assessed Value. 

You should apply for a decline in value appeal with the Assessment Appeals Board (AAB) if you disagree with the findings of this process.  The market value of the property can change yearly, and property owners may disagree with the assessed value from our office. 

For more information about decline-in-value reductions and the State laws that guide them, visit our Learn about tax savings: decline-in-value page.