Regular Assessment

Decline in value appeals (the value as of January 1 of the current year)

Value of the property while construction is in progress (the value as of January 1 of the current year).

Base Year Assessment

Change in Ownership and New Construction appeals filed between July 2 and September 15 in the year your property’s value is first placed on the regular assessment roll, or within the following three years.

Supplemental Assessment

Change in ownership and new construction appeals filed within 60 days of the mailing of the supplemental assessment notice (or supplemental tax bill in some counties) or the postmark date of the notice or tax bill whichever is later.

Roll Change

Roll correction appeals when the Assessor has changed the value on a prior year’s roll.

Escape Assessment

Appeals on the value for property which the Assessor discovered that was underassessed or not assessed on a prior year’s roll

Calamity Reassessment

Appeals on the decreased value the Assessor placed on property after a natural disaster (for example, earthquake, flood)

(See Residential Property Assessment Appeals guide for full explaination)

The following video entitled Your Assessment Appeal was developed as a collaborative effort between the Board Taxpayers' Rights Advocate and the County-Assessed Properties Division.  Additionally, assistance and input was provided by many of the counties.  The video is divided into the following segments:

• Introduction
• Decline in Market Value
• Base Year Value
• Reassessment After Calamity
• Escape Assessment and Roll Changes
• Filling Out the Application
• Preparing for Your Hearing
• Your Hearing
• Credits

Watch "Your Assessment Appeal" video

HEARING OFFICER PROGRAM

The Hearing Officer Program is only available for appeals on single-family dwellings, condominiums, cooperatives or multiple family dwellings of 4 units of less.  Hearing fees do not apply to applications heard under the Hearing Officer Program.

All Assessment Appeals Board commissioners act as Hearing Officers.  A Hearing Officer performs the same duties as the commissioners sitting for a Board Hearing, except a Hearing Officer can only hear applications for single-family dwellings, condominiums, cooperatives or multi-residential dwellings of 4 units of less. 

If you have elected and qualify for the Hearing Officer Program, the proceedings are less formal than a Board Hearing.  You and a representative from the Assessor’s office appear before one commissioner, sitting as a Hearing Officer for the Assessment Appeals Board.  The Hearing Officer will hear testimony and evaluate the evidence from both parties. 

When you come to the hearing, you must bring 3 sets of whatever documents you want to submit in support of your value.  If the property at issue is an owner-occupied, single family residence or condominium, the Assessor’s representative will be asked to present its case first.  Then you will be asked to state your opinion of value and present the facts that you rely on to support your value.  Both you and the Assessor’s representative may question each other about the other’s evidence.  At the end of the hearing, the Hearing Officer will usually make a recommendation of value. 

If either you or the Assessor’s representative does not agree with the recommended value, both parties have 14 days from the Hearing Officer’s decision to notify our office in writing.  If the recommended value is timely rejected by either party, the application will be scheduled for a new hearing before a 3-member Board panel for final disposition.

BOARD HEARING

If you do not specifically request a Hearing Officer, your application will automatically be scheduled for a Board Hearing, and appropriate hearing fees will apply.  

A Board Hearing is conducted in a quasi-judicial manner by a 3-member panel, one of which who will chair the hearing.  The appeal applications scheduled for a given day are called out by the clerk.  You will be asked to step forward and take a seat at the table to the right of the Board for the hearing of your appeal.  An oath will be administered to both parties by the clerk.  The clerk will then determine if you or the Assessor has the burden of proof in order to establish which party will present its case first. 

You must bring 5 sets of whatever documents you are relying on to support your value to a Board Hearing.  Both you and the Assessor’s representative will present your respective case before the Board.  You will be allowed to cross-examine each other regarding the evidence presented, and both parties will be given the opportunity to give closing arguments or provide a summary to the Board regarding your appeal.  Immediately following your hearing, the Board may announce its decision, or the Board may take your appeal under submission, deliberate in private, and issue its decision at a later date.  Please note the decision from a Board Hearing is final.

Please note the Assessment Appeals Board has two years from the date an application is timely filed to hear and render a decision.  Filing an application for reduced assessment does not relieve the taxpayer from the obligation to pay the taxes on the subject property on or before the applicable due date shown on the tax bill.  If a reduction is granted, a proportionate refund of the taxes paid will be made by the County.

PREPARING FOR YOUR HEARING
When your application is formally accepted, the law requires that you be notified at least 45 days in advance of your scheduled hearing date.  To prepare for the hearing, you will need to gather and assemble admissible evidence that you will bring to the hearing to support your position.  For Hearing Officer hearings, you must bring three sets of the documents to be used as evidence for your hearing.  For Board hearings, you must  bring six sets of the documents to be used as evidence for your hearing.  Without giving the Assessment Appeals Board the evidence it needs to consider your request for a reduction, your appeal will be denied.

Keep in mind that the purpose of the hearing is to resolve the dispute between you and the Assessor’s Office.  While the hearings do not use the formal rules of evidence followed by courts, any evidence you present must be appropriate and meaningful in order to be admissible.

EVIDENCE TO SUPPORT YOUR OPINION OF YOUR PROPERTY VALUE
There are three basic methods used by appraisers to find value of property:

• Comparable sales of similar property approach (see below for explanation)
• Replacement cost less depreciation approach
• Income approach

In most residential appeals, the most reliable type of evidence to support your opinion of “fair market value” is the comparable sales approach.

COMPARABLE SALES APPROACH TO VALUE

(CLICK HERE FOR Residential Comparison Work Sheet )

A.  What Valuation Date to Use
The value date - the date used as the basis for determining the value of your property - depends on the reason for your appeal.

• Decline in value appeals.  Uses January 1 of the year in which you are applying.  For example, if you filed an appeal between July 2 & September 16, 2024, January 1, 2024 would be your valuation date.  Any comparable sales you present as evidence can occurred any time before January 1, 2024, but no more than 90 days after January 1, 2024 (i.e., March 31, 2024).  Similarly, if you plan to file an appeal during the July 2 - September 15 filing period in 2025, your lien date would be January 1, 2025.  Any comparable sales prior to January 1, 2025 will be acceptable, but sales past March 31, 2025 will not be considered as valid evidence. The ideal time period for comparable sales is 90 days before to 90 days after the appropriate January 1st  lien date. 
• Change in ownership and new construction (base year value) appeals.  Uses the date of the change in ownership or date of completed construction (aka the Event Date) stated on the reassessment notice.  For example, when appealing a new purchase bought on December 20, you will use December 20 as your valuation date.  Any comparable sales you present as evidence must have occurred on or before December 20, but no more than 90 days after December 20.

B.  Source of Information
You can find comparable sales data through local real estate agents and brokers, real estate appraisers, and mortgage brokers.  If you use one of these sources of data, you should ensure that they find comparable sales appropriate for the valuation date of the property you are appealing.

C.  How to Evaluate Comparable Sales
“Comparable sales” are sales of other properties that are similar to yours.  Three different standards are used to judge the comparability of the properties you submit as evidence.

• Are the sales "arm's-length open market" transactions? “Arm's-length open market" transaction refers to conditions surrounding the sale.  Was the property exposed for sale on the open market?  Was the property available for sale to anyone?  Did the seller have to sell quickly?  Was the property listed for sale with a Realtor?  Did the buyer and seller know each other?  For example, a house sold between relatives may sell for less than if it were sold to someone the seller does not know.  In that situation, a sale may not be an arm’s-length transaction.
• Are the properties physically similar to your property?  Elements used to measure the physical similarity include, but are not limited to, the following:
• -Distance from your property
• -Zoning
• -The number of bedrooms and bathrooms
• -Year built
• -Size/square footage of improvements
• -Lot size and other attributes such as a corner lot or a view
• -Miscellaneous improvements such as pools, patios, and so forth
• -Quality of construction
• -Property condition (excellent, good, fair, or poor)
• Are the comparable sales relevant for the valuation date of the property you are appealing?  By law the Assessment Appeals Board may only consider comparable sales that have occurred no later than 90 days after the valuation date of your property that you are appealing.  Comparable sales that occur well before or up to 90 days after the valuation date are acceptable, but sales closer to the valuation date will most likely be viewed by an Assessment Appeals Board as more reliable.

YOUR ASSESSMENT APPEALS HEARING

A.  Notice of Hearing
After receiving your properly completed application you will be scheduled for a hearing.  You or your agent will be notified of your hearing date at least 45 days in advance of your first scheduled hearing.  The Assessment Appeals Board is expected to hear and decide your appeal within two years of the timely filing of an application.

B.  Attending the Hearing
You, as the applicant, must personally attend the hearing or be represented by an authorized agent who is thoroughly familiar with the facts of your appeal. Failure of you or your agent to appear may result in the denial of your application.

C.  Burden of Proof
The Assessor’s Office bears the burden of proof in the following situations:

• Appeals of owner-occupied, single family dwellings that qualify for a homeowners' property tax exemption
• Appeals of your property’s assessed value when the Assessor enrolled a value different from your purchase price
• Escape assessments

In all other situations, the applicant has the burden of proving that the property has not been correctly assessed.

D.  Reaching A Decision
The Assessment Appeals Board will base its decision on the evidence presented by you and the Assessor at the hearing.  The Board will evaluate the suitability of any approach to value and the data you or your authorized agent and the Assessor used to reach a conclusion.

E.  Notice of Decision
The Appeals Board may announce its decision at your hearing, or take the matter under submission, deliberate in private, and issue its decision at a later date.  If a decision is not announced at your hearing, the Clerk of the Assessment Appeals Board will mail a written decision to you or your agent.

The Assessment Appeals Board’s written Findings of Fact is a legal document prepared by the Board that summarizes the grounds for appeal raised in your application, sets forth the Board’s evaluation of those issues and of the parties’ arguments, and shows the basis for the Board’s decision on your appeal. Findings of Fact also include the method or methods of valuation used by the Board in determining the full market value of the property or its components.

If an applicant or the assessor desire written Findings of Fact, the request must be made in writing and submitted to the clerk before commencement of the hearing, or requested orally on the record prior to the commencement of the hearing.

The fee for preparing Findings of Fact is $430 per hour, with a maximum of 30 billable hours. A deposit equal to one hour must be made prior to the conclusion of the hearing. The requesting party will be billed for any additional time spent (up to 30 hours) over the initial one-hour paid deposit. Additional charges to the requesting party must be paid in full prior to transmittal of the Board’s Findings.

Findings of Fact are not available for cases that are heard before a Hearing Officer

If your assessment is reduced after your hearing and your application has been designated to also serve as a claim for a refund, the county will automatically process a refund for you.  However, if your application has not been designated as a claim for refund and you are successful at appeals hearing, you may be required to submit a separate "claim for refund" with the county Board of Supervisors.

A disadvantage of having your application also serve as a claim for refund is that it may shorten your time to make a decision regarding whether to pursue your claim in Superior Court if the outcome of your appeal is not in your favor.  If the application is also your claim for refund, you must file your claim in Superior Court within six months of the date of the Assessment Appeals Board's decision.  If your application is not designated as a claim for refund, you will have six months from the Assessment Appeals Board's decision to file a claim for refund with the county Board of Supervisors.  Then, you will have six months from the time the Board of Supervisors denies your claim for refund to file your claim in Superior Court.

An assessment appeal can be filed by the property owner or the owner's spouse, parents, or children, or any person directly responsible for payment of the property taxes; this person becomes the Applicant.  An application may also be filed by an authorized agent.  If an application is filed by an agent - other than a California licensed attorney - written authorization, signed by the applicant, is required. (Agent Authorization Form)

File online during the filing period or obtain, complete, and return an Application for Changed Assessment from the Assessment Appeals Board of San Francisco.  

We do not accept versions of the form from other counties or the State Board of Equalization.  

Regular Assessments for Real Property and Personal Property accepted via the Online portal or by mail.

Base Year assessment appeals are accepted by mail only.

Supplemental, Roll Correction, Escape assessment are accepted by mail only.

Calamity reassessment are accepted by mail only.

Regular 2025/2026 Assessment:  Applications for a formal appeal must be filed between July 2, 2025 and September 15, 2025.  If September 15th falls on a Saturday or Sunday, applications postmarked on the next business day shall be considered timely.

Completed applications must be postmarked on or before the deadline date of September 15, 2025, to be considered as timely filed.

Base Year Assessment:

Change in Ownership and New Construction appeals filed between July 2 and September 15 in the year your property’s value is first placed on the regular assessment roll, or within the following three years.

SUPPLEMENTAL ASSESSMENT ROLL:  Within 60 days of the date of notice* issued by the Assessor.

ESCAPE ASSESSMENT ROLL:  Within 60 days of the date of tax bill* issued by the Tax Collector.

ROLL CHANGE - (Correction to the Roll, or Other Roll Changes):
Within 60 days of the date of notice* issued by the Assessor.

ROLL CHANGE - (Reassessment of Property Damaged by Misfortune or Calamity):
Within 6 months of the date of notice* issued by the Assessor.

NOTE:

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.

Visit the Fees information page for information on specific fees.

The Assessment Appeals Board is committed to the ongoing engagement with members of the public during the state of emergency due to COVID-19.
Virtual open office hours are currently hosted by the Assessment Appeals Board and staff every Monday and Friday 2:00 pm - 4:00 pm, except on official legal holidays, to help address any general legislative, operational, and/or administrative process questions that members of the public may have. Please note that calls will be answered in the order they are received, and you may be admitted into the lobby for a brief hold period if there is a caller(s) ahead of you. We endeavor to answer every call that is received, and thank you in advance for your patience. For additional ways to connect with our office, please click here.

Video and dial-in instructions are provided below:

Every Monday and Friday, except on legal holidays, from 2:00pm to 4:00pm
Video (Microsoft Teams): https://bit.ly/37fxh2I
Dial-In: 415-906-4659; Conference ID: 383 766 439#

An assessment appeal is the due process a taxpayer may initiate if the assessed value of his or her property cannot be agreed upon with the assessor. The Assessment Appeals Board, a quasi-judicial body consisting of impartial persons appointed by the Board of Supervisors, hears evidence from both parties before deciding upon the value of the property in question. The assessment appeal process provides for the ’equalization,’ or the fairness of a property's assessed value.

You must file an Assessment Appeal Application, form BOE-305-AH, obtained from the Assessment Appeals Board located at 1 Dr. Carlton B. Goodlett Place, Room 405, City Hall, in San Francisco, California, 94102. For your convenience, this form is available on our website under Forms and Documents.

After hearing all the evidence, the Assessment Appeals Board is required by law to determine the value of your property, which means that it can leave the value the same, decrease the value, or increase the value of your property. An appeals board is not bound by the value presented by you or the Assessor. The appeals board decision is final, and your only recourse would be to appeal its decision to the San Francisco Superior Court.
The appeals board will either advise you of its decision at the conclusion of the hearing, or you will be notified of its decision by mail at a later date. Depending upon the workload and complexity of your appeal, your notification may take up to several months. The decision of the appeals board is final. A challenge of the board's decision must be filed in San Francisco Superior Court within six months of the decision on your application.

There is a processing fee of $120 for each application filed.  If you pay by check or money order, please make it payable to CCSF.  There will be an additional fee charged should your check be returned unpaid by the bank.  Applicants filing their appeal in person can pay by cash, check or credit card.  We accept Master Card, Visa and Discover; American Express is not accepted.  Applicants who file their appeal online must pay by credit card.

Note:  A separate application is required for each parcel and amount, for each tax year and each assessment notice being appealed.  Processing fees are non-refundable, but may be waived if the applicant qualifies for a waiver of court fees and costs pursuant to California Government Code §68630.

The City & County of San Francisco open filing period for a formal appeal of assessed property value is July 2nd to September 15th each year.  A completed Assessment Appeal Application form, together with a non-refundable $120 administrative processing fee must be submitted or postmarked to the Assessment Appeals Board no later than September 15th of each year, in order to be accepted as timely filed. If September 15th falls on a Saturday or Sunday, applications postmarked on the next business day shall be considered timely.  Please note, 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.

The appeals board staff will process your application.  Provided your application is timely filed and correctly completed, you will receive an acknowledgement letter containing the file number assigned to your appeal along with a receipt number for your fee payment.  The appeals board is required, by law, to provide a copy of your application and all other submitted information to the Assessor’s office.  After your application has been processed, you will not hear from the appeals board again until your application is scheduled for hearing.  The appeals board will send you a written notice at least 45 days in advance of the initial scheduled hearing date.

The primary function is to conduct impartial hearings on property assessment disputes between taxpayers and the Assessor. Based on the evidence presented at these hearings, the appeals board determines the fair market value for the disputed property.

Among other things, they can:

• Lower or raise a property's assessed value.
• Remove certain types of penalty assessments imposed by the Assessor.
• Reverse a change in ownership or new construction reassessment.

The appeals board does not have legal authority or jurisdiction to:

• Reduce an assessment because of the increase in value or taxes from prior years.
• Grant or deny exemptions.
• Reduce property taxes due to your inability to pay.
• Calculate and/or refund property taxes.
• Dictate the manner in which property tax funds are spent.

If either you or the Assessor’s office do not agree with the Hearing Officer's recommended value, either party may submit, in writing within 14 calendar days of the Hearing Officer hearing, a request for your appeal to be heard by a full appeal board. A new hearing will then be scheduled before a 3-member board panel within 2 years from the date your application was timely filed.

We cannot advise you on hiring an agent or attorney.  You will have to appear at a hearing to state your case and present your evidence.  All hearings are open to the public.  You may attend any hearing to see what the process entails and then consider whether or not to have an agent or attorney represent you.  However, if you have a legal issue or an unusual property, you may want to consult an appraiser, tax agent or attorney for guidance.

Your authorized agent may be the name of a corporation or other legal entity. There is no requirement that a specific person's name be provided. Your agent must, however, have written authorization to represent you at a hearing.

No. The agent authorization block on the application must be signed by the applicant, or if the applicant is a legal entity, an officer or authorized employee of the legal entity may sign this section. The application would be invalid if your agent signed the authorization section.

No. You may submit a separate written statement designating an agent after you have filed your application. However, the information required on an agent authorization is very specific and will not be valid unless it is complete.  An Agent Authorization form is available on our website under Forms and Documents.

No. Persons who are the applicant's spouse, registered domestic partner, parent, child, or co-owners may file on behalf of the applicant and are not deemed to be agents. The filer need only indicate his or her relationship with the applicant in the certification section at the end of the application and be able to provide proof of relationship if requested.

Yes. The failure of you or an authorized representative attending a hearing may result in the denial of your application.  The Board has the ability to reconsider the denial of you application if you show good cause for your failure to appear and file a written request for reconsideration within 30 days.

You may mail, fax or email a Postponement Request and a Waiver Agreement form to the Assessment Appeals Board.  These forms are available on our website at www.sfbos.org/aab under Forms and Documents.  All postponements must be submitted at least 14 days in advance of the hearing date in order for the Board to consider your request. 

Please note:  A wife may appear for her husband or vice versa and sons or daughters may appear for parents or vice versa.

Residential properties are identified by Block and Lot numbers, and typically will not have an Assessor’s Account Number or Unsecure Assessment Number. Assessor’s Account Number and Unsecure Assessment Number usually refer to businesses, commercial property, boats, etc.

You must provide the Total Value for column #4-A (Value on Roll) and a Total Value for column #4-B (Applicant's Opinion of Value).  You do not have to complete a separate value for each of the individual categories in columns #4-A and #4-B.

Any information provided with the application must also be presented at the hearing in order for it to be considered evidence that the appeals board may hear. However, you can provide the Assessor’s office with information that supports your opinion of the market value for your property prior to the hearing. This may result in the Assessor’s office concurring with your evidence, and there would be no need to pursue the appeal or attend a hearing. For a residential property, the best supporting documentation is information on sales of comparable properties.

Many websites offer property sales information free of charge. Additionally, a local real estate agent or title agent can also be a valuable source of information. Sales of comparable properties may be any time prior to your valuation date, but those closest in time are the best indicators of value. However, an appeals board may not consider comparable sales that have occurred more than 90 days after the date your value was set by the Assessor’s office.

Any relevant evidence may be admitted if it is a customary method in which a property is appraised. You may use the income approach or the replacement cost approach if they are considered the most appropriate method for valuing your property.

Both the assessor's evidence and your evidence may include oral testimony by an assessor's staff member, you, your agent or attorney, or by an expert witness or other witness. Submission of a formal appraisal or any other written material (for example, a Realtor's opinion of value or an engineering study) is allowed; however, the board may require the person who prepared the report or document be present at the hearing to respond to any questions the appeal board members or Assessor’s representative may have about the information. Depositions are not admissible and will not be considered by the appeals board.

You should be prepared to present evidence to prove that the value you are requesting is correct. The burden of proof lies with the assessor's office to establish that their opinion of value is correct under the following situations:

• Appeals of a single-family dwelling when it is occupied by the owner as a primary residence.
• Non-enrollment of purchase prices (provided a Change in Ownership Statement was timely filed by you).
• Requests by the assessor to enroll a higher assessed value than what is currently on the roll.
• Escape assessments, when it is not due to your failure to file a Change in Ownership Statement, a Business Property Statement, or permits for new construction.
• Penalty assessments that fall under the jurisdiction of the appeals board.
  

In all other situations, including the appeal of an owner's vacation or secondary home, the applicant has the burden of proving that the property has not been correctly assessed and must be the first to present evidence at the hearing.

Yes. You are required to timely pay your property taxes despite any appeal you have pending. Failure to do so will result in financial penalties and interest charges regardless of the outcome of your appeal.  Also note, the Assessment Appeals Board does not have jurisdiction over collection, payment, or refund of property taxes.  If you are granted a reduction, you will receive a refund with interest.

No. You may represent yourself. However, if you have someone other than yourself, spouse, children, parent, or a California-licensed attorney appear for you, you must sign a written authorization prior to the hearing permitting that person to represent you.

In preparation for your hearing, you will need to collect and organize the evidence you plan to present to the hearing officer or appeals board. The evidence must support your opinion of the ’fair market value’ of the property covered by your application. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of how to prepare for your hearing. At the hearing, you and the assessor’s representative will be given an opportunity to present factual evidence to substantiate your opinions of value. You and the assessor’s representative may question each other regarding the evidence presented.

The law allows up to two years for an Application to be resolved. Notice of the initial hearing date will be mailed to you at least 45 days prior to the date of your hearing. If, for whatever reason, your initial hearing date is vacated, any subsequent hearing notice may be mailed no less than 10 days prior to your next scheduled hearing date.

Your application will be denied for nonappearance and your appeal will be considered closed if you missed your hearing date. No further action will be taken on your appeal and a notice of denial will be mailed to you. However, you can file a written request with the appeals board for reconsideration within 30 days from the date the notification of the denial for nonappearance was mailed. Such requests are generally granted only if extraordinary circumstances caused you to miss the hearing.

Yes, unless a stipulation agreement has been signed prior to the hearing by you or your agent, the Assessor, and the Assessor’s legal counsel agreeing to a new value for your property.  The written stipulation agreement sets forth the proposed full market value and the current assessed value of the property, and contains the facts upon which the reduction in value is premised.

Under most circumstances, you are permitted to withdraw your application at any time prior to the hearing. If the Assessor’s office has indicated that evidence supporting a higher value than what is currently shown on the roll will be introduced at the hearing, you may not withdraw your application. It is within the law for an appeals board to decide to continue an appeal, even though the Assessor’s office and you may have agreed to withdraw the appeal.

If you decide to withdraw your assessment appeal, you should notify the Assessment Appeals Board in writing as soon as possible so more time is not spent on your application.  There is no fee for withdrawing your application.

No. Based on the type of appeal you are filing, applications may only be accepted during a specific time period. You should review a copy of Publication 30, Residential Property Assessment Appeals, to get a better understanding of the appeal filing periods.

• Regular Assessment / Decline in Value - The filing period for a regular assessment, or decline in value appeal (the regular value of your property enrolled by the Assessor on January 1) is from July 2nd to September 15th of each year.
• Base Year Value / Supplemental Assessment - If you are appealing the value based on a notice sent to you because your property had a change of ownership or new construction, you must file within 60 days of the Assessor’s mailing of the supplemental assessment notice. If you did not receive a notice, you must file within 60 days of the supplemental tax bill, and you will need to provide a signed perjury declaration. 
• Escape Assessment – If you are appealing an escape assessment, you must file within 60 days of the escape tax bill or the postmark date of the tax bill, whichever is later.
• Calamity Reassessment Appeals: If you disagree with the value stated on a reassessment notice sent to you because your property was damaged due to a natural disaster or other calamity, you must file within six months of the mailing of the notice.

No. You may revise the opinion of value stated on your application at any time up to or during your appeals hearing without submitting a new application. Additionally, you may present testimony and other evidence at the hearing to support a value that is different from what was stated on the application.

The Assessment Appeals Board’s written Findings of Fact is a legal document prepared by the Board that summarizes the grounds for appeal raised in your application, sets forth the Board’s evaluation of those issues and of the parties’ arguments, and shows the basis for the Board’s decision on your appeal.  Findings of Fact also include the method or methods of valuation used by the Board in determining the full market value of the property or its components.

If an applicant or the assessor desire written Findings of Fact, the request must be made in writing and submitted to the clerk before commencement of the hearing, or requested orally on the record just prior to the commencement of the hearing. 

The fee for preparing Findings of Fact is $430 per hour, with a maximum of 30 billable hours.  A deposit equal to one hour must be made prior to the conclusion of the hearing.  The requesting party will be billed for any additional time spent (up to 30 hours) over the initial one-hour paid deposit.  Additional charges to the requesting party must be paid in full prior to transmittal of the Board’s Findings. At the end of the hearing, but before the board renders a decision, the requesting party may withdraw the request for findings and any fees paid will be refunded. At that time, the other party may orally or in writing renew the request and pay the cost of the findings preparation.

Findings of Fact are not available for cases that are heard by a Hearing Officer.

Additional information is available in the following California State Board of Equalization publications and can be accessed by the links provided below.

• For information on residential property appeals, see Publication 30, Residential Property Assessment Appeals,
• For information on laws governing the Assessment Appeals Board process, see “Equalization by County Board of Equalization”, Sections 1601 – 1645.5 of the  California Revenue & Taxation Code
• For information on property tax rules governing the Assessment Appeals Board, see “Equalization – Property Tax, Subchapter 3, Local Equalization” Sections 301 – 326 of the  Property Tax Rules

If you have questions regarding your assessed value, contact the Assessor’s office at (628) 652-8100.  If you have questions regarding the appeals process, contact the Assessment Appeals Board at (415) 554-6778.