County filing guide
San Francisco County property tax review and appeal guide
Regular decline-in-value appeals. Supplemental and escape assessments have different deadlines.
Filing options
Current county filing details have not loaded yet.
These steps explain the regular decline-in-value review and appeal process. They do not confirm that filing is open or that a submission method is currently available. Before filing, check the county’s current window, fees, forms, and submission instructions.
Filing instructions
Informal review
Procedural reference — confirm current availability before filing.
Open the Assessor’s property search. Enter your block and lot number or property address, then select Search.
San Francisco’s community portal property search, with parcel fields and Search marked. Select your property, open Other Filings, and choose Informal Assessment Review Request. Sign in or create a community-portal account if prompted.
Complete the request with your opinion of market value as of January 1 of the review year. Provide two comparable sales close to January 1, dated no later than March 31.
Review and submit during the filing window, and keep a copy. The result is included in the Notice of Assessed Value mailed in July.
This process is for owners of single-family homes, residential condominiums, townhouses, live-work lofts and cooperative units. The Assessor does not accept informal requests filed by third parties.
Formal appeal online
Procedural reference — confirm current availability before filing.
Open the Assessment Appeals Board online application. Use Sign In for an existing account or Signup for Free to start registration.
San Francisco’s appeals portal, with account registration and sign-in marked. For a new account, read the terms and follow registration and email-activation instructions, then sign in.
Prepare your applicant/contact information, property address and parcel number, assessed values from your notice, and your opinion of value. Use the county application as a checklist for the information requested.
For an annual decline-in-value appeal, use Regular Assessment, the applicable roll year, and Decline in Value. Review the hearing option, written-findings and refund questions using the county instructions. Keep hearing evidence for the hearing rather than attaching it to the application.
Follow the portal’s electronic-signature and submission instructions, including its PIN requirement. Complete the details not loaded nonrefundable filing fee unless a county fee waiver applies. Read the fee rules before choosing options that may incur additional fees.
Keep copies of the submitted application and payment evidence. The online terms require both the application and fee payment to be received by 11:59 p.m. on the regular filing deadline; saving an unfinished application is not filing it.
After you file
Informal review
Keep your request confirmation and correspondence. Confirm current deadlines with the county.
Formal appeal
Keep a copy of your application and filing confirmation. Watch for notices from the Clerk of the Board and follow the county’s instructions for any hearing.
Open my appeal plans →Contacts & sources
Current county contacts and live fact citations will appear when filing details load.
Sources
Informal sources
- Apply for a decline-in-value: eligibility, owner-only filing, closed 2026 window, portal navigation, comparable-sales guidance and July results. Checked September 29, 2026.
- Community portal and property search: public landing/menu/search inspected and photographed September 29, 2026. These pages remain accessible. The property-specific filing form was not opened; later steps follow the Assessor’s published instructions. No request was submitted.
Formal sources
- Assessment Appeals Board: confirms the 2026/27 regular filing period is closed. Checked September 29, 2026.
- County appeal-process guide: regular real-property appeals can be filed online during the filing period. Other assessment types have different channels and deadlines. Checked September 29, 2026.
- Online application and online terms: login and terms inspected September 29, 2026; terms specify PIN-based electronic signature and timely receipt of application and payment. Registration page describes email activation.
- County application, instructions and fee schedule: application information, hearing-evidence instruction, $120 filing fee and waiver rules. Checked September 29, 2026.
- Scope: regular residential decline-in-value appeal. Post-login screens, payment and confirmation were not tested; the steps summarize published requirements, not a walkthrough of unseen screens. No account was created, terms accepted, application submitted or payment made.