Assessment Appeals Board
Assessment appeals board function; provider and jurisdiction must be verified.
Source checked October 15, 2026[4]www.sf.gov
Opens this office’s own website. CountyWiki does not process applications, take payments or provide personal records.
Contact details & office locations ↓Online services & information
These links were found on official source pages. Each service is handled by the office.
San Francisco’s independent Assessment Appeals Board. The FY 2026–27 regular filing period has closed; supplemental, escape and roll-correction appeals have separate requirements.
Before you start
- Availability · FY2026–27 regular assessment appeals only
- The county states that FY 2026–27 regular assessment filing closed September 15, 2026. This notice does not close separate notice-based appeal routes. [9]
- Deadlines · 2026 regular assessment appeals only
- For San Francisco County’s 2026 regular assessment appeal, file July 2 through September 15, 2026. Other appeal types have separate, notice-based deadlines. [1]
- Information & documents · County-specific formal appeal application
- Use the BOE-305-AH application provided by the county where the property is located; a generic sample is not a valid filing. [2]
- Payments · Taxes while an appeal is pending
- Pay property taxes on time while an appeal is pending to avoid penalties and interest. Filing an appeal does not suspend tax payments. [3]
Use this separate county guide for notice-based assessment appeals.
County step-by-step application guide; confirm the applicable assessment type and current fee.
Current county processing fees, full-board hearing bands, findings costs, waiver and refund rules.
Fees
Fees are quoted only when a source document supports the amount and conditions.
| Service | Amount | Conditions & source |
|---|---|---|
| Assessment appeal — administrative processing fee | $120.00per application | Non-refundable. Waived for qualifying court-fee-waiver applicants, property assessed at $7,500 or less, or an assessed-value dispute of $7,500 or less.[13]Effective August 1, 2025 |
| Written findings — hourly fee and initial one-hour deposit | $430.00per hour; initial one-hour deposit | Requested findings cost $430 per hour, up to 30 billable hours. Pay a one-hour deposit before the hearing starts; additional time is billed separately.[14]Effective August 1, 2025 |
| Full-board hearing — assessed value $250,001 - $2,000,000 | $100.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[15] |
| Full-board hearing — assessed value $2,000,001 - $10,000,000 | $200.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[16] |
| Full-board hearing — assessed value $10,000,001 - $20,000,000 | $500.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[17] |
| Full-board hearing — assessed value $20,000,001 - $50,000,000 | $800.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[18] |
| Full-board hearing — assessed value $50,000,001 - $100,000,000 | $1200.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[19] |
| Full-board hearing — assessed value $100,000,001 - $250,000,000 | $2400.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[20] |
| Full-board hearing — assessed value $250,000,001 - $500,000,000 | $4800.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[21] |
| Full-board hearing — assessed value $500,000,001 - $1,000,000,000 | $9600.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[22] |
| Full-board hearing — assessed value more than $1,000,000,000 | $19200.00full-board hearing | Applies to full-board hearings in this assessed-value band. No hearing fee for property assessed at $250,000 or less or cases heard by a Hearing Officer. Due at least 30 days before the hearing; conditional refunds described on the county fee page.[23] |
These are individual fee items, not a quote for your total. Other charges or exemptions may apply; confirm the total with the office.
Forms & documents
Official forms and document pages for this office’s services.
Sources & last checked6 source pages · 24 citations
Sources were checked by an AI-assisted research process. A checked website does not mean every service or fee on it has been reviewed.
- [1] 2026 county assessment-appeal filing periods (opens in a new tab)
California State Board of Equalization · BOE LTA2026/023 — page2, 2026 county filing deadline table
Source reviewed October 15, 2026View supporting excerpt
County Assessment Appeals Filing Periods for 2026 The clerks of county assessment appeals boards and county boards of equalization have certified the assessment appeals filing period for their counties pursuant to the requirements of Revenue and Taxation Code section 1603. The regular appeals filing period in each county will begin on July 2, 2026, and will end either on September 15, 2026, or November 30, 2026, depending on whether the County Assessor has elected to mail assessment notices to all taxpayers with property on the secured roll by August 1, 2026. The following table shows the filing deadline for each county: FILING FILING COUNTY COUNTY DEADLINE DEADLINE Alameda September 15 Orange November 30 Alpine September 15 Placer September 15 Amador November 30 Plumas November 30 Butte November 30 Riverside November 30 Calaveras November 30 Sacramento November 30 Colusa November 30 San Benito November 30 Contra Costa November 30 San Bernardino November 30 Del Norte November 30 San Diego November 30 El Dorado November 30 San Francisco September 15 Fresno November 30 San Joaquin November 30 Glenn November 30 San Luis Obispo September 15 Humboldt November 30 San Mateo November 30 Imperial November 30 Santa Barbara November 30 Inyo September 15 Santa Clara September 15 Kern November 30 Santa Cruz November 30 Kings September 15 Shasta November 30 Lake November 30 Sierra September 15 Lassen November 30 Siskiyou November 30 Los Angeles November 30 Solano November 30 Madera November 30 Sonoma November 30 Marin November 30 Stanislaus November 30 Mariposa November 30 Sutter November 30 Mendocino November 30 Tehama November 30 Merced November 30 Trinity November 30 Modoc November 30 Tulare November 30 Mono September 15 Tuolumne November 30 Monterey November 30 Ventura September 15 Napa November 30 Yolo November 30 Nevada November 30 Yuba November 30
- [2] Assessment appeal FAQ (opens in a new tab)
California State Board of Equalization · BOE assessment appeals FAQ
Source reviewed October 15, 2026View supporting excerpt
You must file an Assessment Appeal Application, form BOE-305-AH, obtained from the clerk of the board of the county where your property is located. Some counties have this form available on the website of either the clerk of the board or the county assessor, or both. You must use the county application for the appeal to be considered a valid filing.
- [3] Assessment appeal FAQ (opens in a new tab)
California State Board of Equalization · BOE assessment appeals FAQ
Source reviewed October 15, 2026View supporting excerpt
Yes. You are required to pay your property taxes timely 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. If you are granted a reduction, you will receive a refund and interest.
- [4] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — 06075
Source reviewed October 15, 2026View supporting excerpt
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.
- [5] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — Assessment appeals — regular and notice-based filing resources
Source reviewed October 15, 2026View supporting excerpt
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.
- [6] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — Supplemental, escape or roll-correction appeal
Source reviewed October 15, 2026View supporting excerpt
File a Supplemental, Escape or Roll Correction Appeal
- [7] San Francisco County — assessment appeal filing (opens in a new tab)
San Francisco County · Assessment appeals — How to complete and submit a formal assessment appeal
Source reviewed October 15, 2026View supporting excerpt
File an appeal to contest your property value
- [8] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Assessment appeal fee schedule and refund conditions
Source reviewed October 15, 2026View supporting excerpt
Assessment Appeals Board Fees
- [9] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — FY2026–27 regular assessment appeals only
Source reviewed October 15, 2026View supporting excerpt
The Assessment Appeals Board filing period for FY 2026/2027 is now closed. Regular assessment appeal applications must be postmarked by Tuesday, September 15, 2026, to be accepted as timely.
- [10] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — Assessment Appeals Board — application office
Source reviewed October 15, 2026View supporting excerpt
415-554-6778
- [11] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — Assessment Appeals Board — application office
Source reviewed October 15, 2026View supporting excerpt
AAB@sfgov.org
- [12] San Francisco — assessment appeals information (opens in a new tab)
San Francisco County · Assessment appeals — Assessment Appeals Board — application office
Source reviewed October 15, 2026View supporting excerpt
1 Dr. Carlton B. Goodlett Place City Hall, Room 405 San Francisco, CA 94102
- [13] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Assessment appeal — administrative processing fee
Source reviewed October 15, 2026View supporting excerpt
Effective August 1, 2025, A non-refundable $120 administrative processing fee must accompany each application.
- [14] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Written findings — hourly fee and initial one-hour deposit
Source reviewed October 15, 2026View supporting excerpt
Effective August 1, 2025, 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 commencement of the hearing.
- [15] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $250,001 - $2,000,000
Source reviewed October 15, 2026View supporting excerpt
$250,001 - $2,000,000 $100
- [16] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $2,000,001 - $10,000,000
Source reviewed October 15, 2026View supporting excerpt
$2,000,001 - $10,000,000 $200
- [17] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $10,000,001 - $20,000,000
Source reviewed October 15, 2026View supporting excerpt
$10,000,001 - $20,000,000 $500
- [18] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $20,000,001 - $50,000,000
Source reviewed October 15, 2026View supporting excerpt
$20,000,001 - $50,000,000 $800
- [19] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $50,000,001 - $100,000,000
Source reviewed October 15, 2026View supporting excerpt
$50,000,001 - $100,000,000 $1,200
- [20] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $100,000,001 - $250,000,000
Source reviewed October 15, 2026View supporting excerpt
$100,000,001 - $250,000,000 $2,400
- [21] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $250,000,001 - $500,000,000
Source reviewed October 15, 2026View supporting excerpt
$250,000,001 - $500,000,000 $4,800
- [22] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value $500,000,001 - $1,000,000,000
Source reviewed October 15, 2026View supporting excerpt
$500,000,001 - $1,000,000,000 $9,600
- [23] San Francisco County — assessment appeals fees (opens in a new tab)
San Francisco County · Assessment appeals — Full-board hearing — assessed value more than $1,000,000,000
Source reviewed October 15, 2026View supporting excerpt
more than $1,000,000,000 $19,200
- [24] San Francisco County — assessment appeal notice-based (opens in a new tab)
San Francisco County · Assessment appeals — County assessment appeal application
Source reviewed October 15, 2026View supporting excerpt
Appeal Application