需知
費用
$120Administrative Processing Fee:
Effective August 1, 2025, a non-refundable $120 administrative processing fee must accompany each application.
Hearing Fee:
A hearing fee will be charged to those applicants whose appeals are heard by a full Board panel.
Findings of Fact Fee:
Written findings of fact are explanations of the Assessment Appeals Board’s decision and will be necessary if you intend to seek judicial review of an adverse Board decision.
Who Can File a Formal Appeal
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)
Deadlines for Filing a Formal Appeal
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.
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.
需知
費用
$120Administrative Processing Fee:
Effective August 1, 2025, a non-refundable $120 administrative processing fee must accompany each application.
Hearing Fee:
A hearing fee will be charged to those applicants whose appeals are heard by a full Board panel.
Findings of Fact Fee:
Written findings of fact are explanations of the Assessment Appeals Board’s decision and will be necessary if you intend to seek judicial review of an adverse Board decision.
Who Can File a Formal Appeal
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)
Deadlines for Filing a Formal Appeal
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.
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.
該怎麼做
Filing a Regular Assessment of Secured Property and Unsecured Property Appeal
Regular Assessments for Real Property and Personal Property are accepted via our Online application Form 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 p.m. of next business day.
Taxpayers and agents/attorneys can file and pay for the application from our Online Application Form.
If you are filing an application via mail, we do not accept versions of the form from other counties or the State Board of Equalization. Completed applications must be postmarked on or before the deadline date of September 15, 2025, to be considered as timely filed.
Base Year, Supplemental, Escape or Roll Correction assessment appeals, cannot be filed online.
Appeal of your 2025/2026 regular assessment of secured property and unsecured property value is now Closed.
Filing a Base Year, Supplemental, Escape, or Roll Change Appeal
Obtain, complete, and return an Application for Changed Assessment.
Complete and submit an application within 60 days of the notice or tax bill to be accepted as timely filed.
A Base Year appeal application can be submitted during the filing period and within four years from enrollment date.
We do not accept versions of the form from other counties or the State Board of Equalization. Completed applications must be postmarked on or before the deadline date of September 15, 2025, to be considered as timely filed.
Complete the Application for Changed Assessment
Complete the following sections:
- Section 1: Applicant Information
- Section 2: Contact Information (Agent, Attorney, or Relative of Applicant)
- Section 3: Property Identification Information
- Section 4: Value
- Section 5: Type of Assessment Being Appealed
- Section 6: Reason for Filing Appeal (Facts)
- Section 7: Written Findings of Fact
- Section 8: Designation as Clain or Refund
- Section 9: Select a Hearing Option
- Certification
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
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.