San Francisco, CA: Property Tax Appeal Instructions (2026)

Key facts at a glance

The 60-second primer

California gives you two tracks. Your tax basis is the lower of:

1. your Prop 13 factored base-year value, or
2. market value on January 1, the lien date.

If market value dips below your Prop 13 track, you may qualify for a temporary Prop 8 reduction for that year. According to the California State Board of Equalization, Prop 8 values are reviewed annually and can rise more than 2 percent as the market recovers, though never above your Prop 13 ceiling.

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

New to property tax appeals? Our Appeal 101 guide explains how assessments work and what makes a strong case.

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

Your goal is to show the Assessor that your January 1 market value is below the enrolled value for 2025-26.

Step 1: Confirm your enrolled value Use the San Francisco Government Assessor-Recorder Community Portal to view your parcel and current assessed value.

Step 2: Build credible comps near January 1 Pull 3 to 5 sales similar in size, condition, and location that closed on or before April 1, 2025. Our guide on how comparable sales work walks you through finding good matches and making defensible adjustments. In a formal appeal, the California State Board of Equalization notes that comparable sales more than 90 days after the valuation date are not admissible, so keep your informal packet close to that rule too. Knowing what evidence assessors prioritize saves you from wasting time on documents that won't persuade.

Step 3: File the Informal Review by March 31 Single-family homes, condos, co-ops, townhomes, and live-work lofts are eligible. You can file online Jan 2 to Mar 31 for free.

Step 4: Watch the calendar If you disagree with the Assessor's result or you do not get a response in time, protect your rights by filing a formal appeal during the July 2 to Sept 15 window.

The San Francisco "Formal" Route (Assessment Appeal)

If the informal review does not resolve it, use the AAB process. For a full comparison of both paths and when to use each one, see our guide on informal vs. formal appeals.

Step 1: Check timing and what you are appealing For the regular roll, you must file between July 2 and September 15. For Supplemental, Escape, or Roll Corrections, you generally have 60 days from the notice or bill. According to SFGov, the AAB has up to two years from timely filing to hear and decide your case.

Step 2: File the application File one Assessment Appeal Application per APN per roll year. You can submit online and pay the fee, or mail the completed form to Room 405 at City Hall. The filing fee is $120 per application, with a $3 online convenience fee. Properties held in trusts or LLCs have special signature requirements—read about filing as a trustee or LLC to avoid standing problems.

Step 3: Choose who hears your case Many owner-occupied homes and 1-4 unit residential properties qualify for the Hearing Officer Program. It is a one-commissioner hearing and there is no hearing fee. If you do not request a Hearing Officer, you will be scheduled before a three-member Board panel and hearing fees apply.

Step 4: Build and submit evidence Anchor your analysis to the January 1 lien date. Comparable sales must occur no later than 90 days after the valuation date. Use the AAB's Residential Comparison Worksheet and upload or deliver your packet before the hearing.

Step 5: See the Assessor's evidence before you show up You may request a formal Exchange of Information. Best practice is to initiate the request 30 days before your hearing. The Assessor must respond at least 15 days before the hearing with their opinion of value and supporting data.

Step 6: Hearing day and outcome You will be sworn in. Each side presents, then Board members ask questions. The Board can raise, lower, or confirm the value. If a reduction is granted, the Tax Collector issues a proportional refund.

DIY Evidence Checklist that actually works

A strong appeal package includes 3 to 5 closed sales within about a mile and similar in bed/bath, living area, lot, age, and condition. Sales should be near Jan 1, 2025 and not more than 90 days after the lien date. The California State Board of Equalization notes that this is a hard limit in hearings. Understanding what assessors actually care about helps you focus on the evidence that matters most. Many property owners spend time on evidence that doesn't persuade—learn about common mistakes to avoid.

Prepare an adjustment grid that explains differences and dollar impacts. Include photos and estimates for condition issues that existed on Jan 1. Add a short summary page that states your supported opinion of value. Before submitting, review whether land or improvement values drove your assessment change.

Use the AAB's Residential Comparison Worksheet from SFGov to organize the data.

Frequently Asked Questions

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

Yes, after a Prop 8 reduction. Prop 8 values are temporary. When market value rises, your assessed value can increase by more than 2 percent until it catches up to your Prop 13 track.

Do I need to reapply for a Prop 8 reduction every year?

Not necessarily. Once reduced under Prop 8, the Assessor reviews the assessment each year and enrolls the lesser of the factored base-year or market value. You only file again if you disagree with the annual re-evaluation.

When is the formal appeal window in San Francisco?

For the 2025-26 regular roll, the AAB filing window runs July 2 to September 15, 2025. Do not miss it.

What does the filing fee cover?

A non-refundable administrative processing fee of $120 per application. Online payments add a $3 convenience fee. If your case goes to a full Board panel, the AAB fee schedule requires a separate hearing fee. Hearing Officer cases do not pay a hearing fee.

Where can I verify my parcel and assessment history?

Start with the San Francisco Government Assessor-Recorder Community Portal.

How AppealArc helps

AppealArc does the heavy lifting. We pull same-neighborhood, same-vintage sales and build a clean, lien-date-focused grid that assessors and boards actually like to read. You get a crisp packet, talking points for your hearing, and a timeline that keeps you ahead of every deadline.

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