San Diego, CA: Property Tax Appeal Instructions (2025-26)

Key facts at a glance

The 60-second primer

Your taxable value is the lesser of two numbers on January 1, the lien date:

1. Your Prop 13 factored base-year value (the purchase or new-construction value plus up to 2% inflation), or
2. Market value on January 1.

If market value is lower, you can get a temporary Prop 8 reduction for that year. As the market recovers, your assessment can rise more than 2% until it reaches your Prop 13 track, but never above it.

If you own property in multiple counties, see our county-specific guides for all California counties.

New to property tax appeals? Start with our Appeal 101 guide.

The San Diego "Informal" Route (Prop 8 Review)

Your goal: show the Assessor that your January 1 market value is below the enrolled value. Most homeowners should start with an informal review before considering a formal appeal (learn more about choosing between informal and formal appeals).

Step 1: Check your enrolled value Look up your parcel and assessed value on the county's Secured Assessment Roll Search. San Diego posts enrolled values around June 30.

Step 2: Build credible comps around January 1 Use 3 to 5 arm's-length sales that match on bed/bath, living area, lot, condition, and location. Favor sales closest to January 1 and, for a formal appeal later, remember that per Publication 30 sales should be no later than 90 days after the lien date. For a complete walkthrough on finding and analyzing comparable sales, see our comparable sales guide. Many homeowners make avoidable mistakes when selecting comps—check what assessors truly value in evidence to stay focused.

Step 3: Submit the Prop 8 review From December 1 through April 30, file the "Review of Assessment (Proposition 8)" with the Assessor. You can submit online or at branch offices, and it is free.

Step 4: Watch the calendar If you disagree with the Assessor's outcome, or you have not heard back by the formal deadline, file a formal appeal within the July 2 to December 1 window for the 2025-26 year.

The San Diego “Formal” Route (Assessment Appeal)

If the informal review doesn’t resolve it, use the Assessment Appeals Board (AAB) process.

Step 1: Confirm which deadline applies For the regular roll, the 2025-26 filing period is July 2 to December 1, 2025. For a Supplemental or Escape assessment, you generally have 60 days from the notice or postmark date on the bill. For a Calamity reassessment, you have six months from the notice.

Step 2: File the application Use the county's Assessment Appeal Application (BOE-305-AH). Applications must have an original signature and be filed by mail or in person with the Clerk of the Board. The county does not accept e-filing. There is no fee to file. If you hold property in a trust or LLC, be sure to review proper signing procedures and documentation to avoid standing issues.

Step 3: Choose who hears your case San Diego uses both three-member AAB panels and Assessment Hearing Officers for eligible residential cases. If you want a Board hearing, do not elect the Hearing Officer option.

Step 4: Exchange evidence the right way You can make a written "Exchange of Information" request. In San Diego, per the Assessment Appeals Board rules, the request can be made up to 20 days before the hearing; the other party must respond at least 10 days before the hearing. If a party does not respond, the Board may limit what that party can introduce at the hearing.

Step 5: Hearing day and outcome You will be sworn in, present your case first, then the Assessor presents. Many cases settle by stipulation before the hearing. Decisions are mailed. If you plan to appeal further in court, you can request written Findings of Fact for a fee.

DIY Evidence Checklist (that actually works)

Start with 3 to 5 comparable sales within about a mile, similar size, age, and condition, closed near January 1. Include a simple grid that explains adjustments for size, condition, lot, view, and time. Add photos and contractor estimates that document issues as of January 1. Write a short narrative on neighborhood trends and why the subject lags the comps. Keep an eye on the 90-day window for comps if you take the formal route. Understanding what assessors actually care about helps you focus on the most persuasive evidence. Also check your property card to see if land or improvement values changed unexpectedly—this can point to the best appeal strategy.

Frequently Asked Questions

Can my assessment jump more than 2% in one year?

Yes. When you are on Prop 8 status, per the State Board of Equalization, the assessment can increase more than 2% until it returns to your Prop 13 track, but never above that track.

Do I need to reapply for Prop 8 every year?

The Assessor reviews annually. You only file again if you disagree with the outcome or want to supply new evidence.

What if I prefer a live Board hearing instead of a Hearing Officer?

Do not elect the Hearing Officer option on your application. Eligible cases can be scheduled with the three-member AAB.

Is there any cost at all in San Diego?

No fee to file an Assessment Appeal. If you request written Findings of Fact, the Clerk charges a fee.

Key San Diego-specific reminders

San Diego posts assessed values around June 30. If you think the value is high, start building your case early. No e-filing for formal appeals. Mail or hand-deliver with an original signature. The 2025-26 regular roll appeal period ends Dec 1, 2025. A Dec 1 postmark is timely; in-person delivery is accepted until 5 p.m. the next business day.

How AppealArc helps

AppealArc does the heavy lifting. We pull same-neighborhood, same-vintage sales and build a clean, lien-date-focused grid that county staff actually like to read. You get a homeowner-friendly checklist, tidy exhibits, and calendar reminders so you never miss the window.

Rules are local. Always verify the current instructions with San Diego County and county's official sites before filing.