The Assessment Appeals Board is an independent agency, separate from the Assessor's Office, established to decide disputes between the Assessor's Office and property owners. It is the duty of the Assessment Appeals Board to equalize the valuation of the taxable property within the City and County of San Francisco for the purpose of taxation.
Purpose:The purpose of the Assessment Appeals Board is to provide the Taxpayers of San Francisco a means to appeal their property tax assessments.
Procedure: After an application is timely filed a hearing is scheduled to allow both the Taxpayer and the Assessor an opportunity to present evidence upholding their respective opinions of value for the property at issue. A panel of three Assessment Appeals Board Members or a Hearing Officer will listen to testimony, review documents, and question the participants. The Board panel or Hearing Officer then evaluates the evidence and decides what the assessment of the property will be. Please note pursuant to California Revenue & Taxation Code, the AAB has 2 years from the date an application is timely filed, to schedule, hear and render a decision.
Notifications for the 2015 Filing Process:
The City & County of San Francisco open filing period for a formal appeal of your 2014/2015 assessed property value is Wednesday, July 2, 2014 to Monday, September 15, 2014. A completed Application for Changed Assessment form, together with a non-refundable $60 administrative processing fee must be submitted or postmarked to the Assessment Appeals Board no later than Monday, September 15, 2014, in order to be accepted as timely filed. Please note, pursuant to California Revenue & Taxation Code, the AAB has 2 years from the date an application is timely filed, to schedule, hear and render a decision. Please be advised that we will have a new application form as of July 1, 2014. All appeals filed after July 1, 2014 must be on the new application form.