SERVICE
Filing a Supplemental, Escape, or Roll Change Appeal
If you received a notice or tax bill and wish to file a supplemental, escape or roll correction appeal.
Assessment Appeals BoardWhat to know
Cost
$120The $120 processing fee is not refundable.
You may need to pay an additional hearing fee and/or a findings of fact fee.
Your notice of Supplemental assessment or tax bill.
Application dates
- Supplemental assessment appeal
- Roll Correction
- Escape Assessment
You must file within 60 days of your notice and/or tax bill.
If a notice of assessment was not received, and a tax bill is the first instrument that reflects an assessment adjustment other than a factored base year value, the application must be accompanied by a "Penalty of Perjury Declaration" stating that no notice was received.
- Calamity
For the reassessment of property damaged by misfortune or calamity, you must file an appeal within 6 months of the date of notice issued by the Assessor.
What to know
Cost
$120The $120 processing fee is not refundable.
You may need to pay an additional hearing fee and/or a findings of fact fee.
Your notice of Supplemental assessment or tax bill.
Application dates
- Supplemental assessment appeal
- Roll Correction
- Escape Assessment
You must file within 60 days of your notice and/or tax bill.
If a notice of assessment was not received, and a tax bill is the first instrument that reflects an assessment adjustment other than a factored base year value, the application must be accompanied by a "Penalty of Perjury Declaration" stating that no notice was received.
- Calamity
For the reassessment of property damaged by misfortune or calamity, you must file an appeal within 6 months of the date of notice issued by the Assessor.
What to do
You must file within 60 days of your notice and/or tax bill for Supplemental, Escape and Roll Correction.
You must file within 6 months of the date of notice issued by the Assessor for Calamity.
Who can file
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.
You do not need to submit an authorization form if the form is submitted by a California licensed attorney on behalf of the Applicant.
Complete the Appeal Application
To file, you will need:
- Your notice of Supplemental assessment and/or tax bill or Calamity notice
- Your reason for filing
- Appeal Application
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.
Return Application
Return each completed application with a $120 administrative processing fee (payable to CCSF) to:
Assessment Appeals Board
City Hall, Room 405
1 Dr. Carlton B. Goodlett Place
San Francisco, Ca. 94102-4697