DRAFT Filing a Formal Assessment Appeal

We accept Regular Assessments for Real Property and Personal Property Appeals via our Online Application Form only during our filing period between July 2 thru September 15 of each year.

If September 15th falls on a Saturday or Sunday, the online portal will be open until 11:59 pm of next business day.

If you are filing Base Year assessment appeal, you must file during the filing period between July 2nd and September 15th.

Taxpayers and agents/attorneys can file and pay for the application in our Online Application Form.

An assessment appeal can be filed by any of the following:

• The property owner
• The owner's spouse, parents, or children
• Any person directly responsible for payment of the property taxes

The person who files is know as the Applicant.

Agents

An application may be filed by an authorized agent.  If an application is filed by an agent you must submit written authorization, signed by the Applicant, with your application.

Agent Authorization Form

You do not need to submit an authorization form if the form is submitted by a California licensed attorney on behalf of the Applicant.

When appeals open, you will need to complete your application online or by mail. To file, you will need:

• Your current annual assessment notice (Real Property)
• Your assessment number from your tax bill (Business Personal Property)
• Your reason for filing

Attach PDF Application Instructions (PDF)

You can file a Regular Assessment Appeal for your Secured or Unsecured Property online or by mail.

You can only file a Base Year appeal by mail.

Pursuant to California Revenue & Taxation Code, the Assessment Appeals Board has 2 years from the date an application is timely filed, to schedule, hear and render a decision.

For each completed application, include payment (payable to CCSF) and mail to:
Assessment Appeals Board
City Hall, Room 405
1 Dr. Carlton B. Goodlett Place
San Francisco, Ca. 94102-4697