Marin County Property Tax Appeal — California

Rob Hartley·Updated February 26, 2026

Marin County is located in the San Francisco Bay Area of Northern California, with San Rafael serving as the county seat. This affluent coastal county includes notable cities such as Sausalito, Mill Valley, Novato, Tiburon, and Ross. Marin County has California's highest median annual property tax at $5,500, substantially exceeding both the state median and national median of $2,400. With a median home value ranging from $766,000 to $868,000 depending on the source, property owners face significant tax burdens despite the county's relatively low effective tax rate of 0.63% to 1.38%.

Notable cities: San Rafael, Novato, Sausalito, Mill Valley, Tiburon, Ross

Median Home

$868,000

Tax Rate

0.63% to 1.38%

Annual Tax

$5,500

Population

approximately 260,000

2026 Appeal Deadline: November 30, 2026

For regular assessment appeals, property owners may file between July 2 and November 30 annually. Marin County uses the extended filing period through November 30 since the assessor does not send value notices to all property owners by August 1. For supplemental assessments, appeals must be filed within 60 days after the mailing date on the supplemental notice. An informal review with the Assessor's Office can be requested between July 1 and October 31 before filing a formal appeal.

Property in Marin County, California — local tax assessment and appeal guide

How Marin County Assesses Property

100%of market value

Assessed by: Marin County Assessor-Recorder-County Clerk

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-April)

In California, properties are assessed at 100% of their assessed value under Proposition 13, which locks assessed value at the purchase price with a maximum 2% annual increase. However, under Proposition 8, if your property's market value falls below its assessed value, you may qualify for a temporary reduction. For example, if your home's market value is $868,000 (the county median), at California's 100% assessment ratio your assessed value would initially be $868,000. After applying the $7,000 homeowners' exemption, your taxable value becomes $861,000, resulting in approximately $5,424 in annual taxes at the county's effective rate of 0.63%.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. You must attend your hearing in person and present evidence to support your opinion of value. The Assessment Appeals Board will hear testimony from both you and the Assessor's Office, review submitted evidence, and render a decision within two years of filing. The board can increase, decrease, or maintain your current assessment.

Step 1: Request an informal assessment review with the Assessor's Office between July 1 and October 31 by completing the Request for Informal Assessment Review form. Contact the Assessor at 415-473-7215 to discuss your property value and potentially resolve the issue without a formal appeal.

Step 2: If the informal review does not resolve the issue by November 1, download or pick up the Assessment Appeal Application (BOE-305-AH) from the county website or Board of Supervisors' office in Suite 329 at the Civic Center.

Step 3: Complete the application in blue ink and gather supporting evidence including comparable sales data, photos of property condition, repair estimates, and an appraisal if available. Include a $50 non-refundable processing fee payable to 'County of Marin' by check or money order.

Step 4: File your completed application with the Assessment Appeals Board Clerk by mail or in-person at 3501 Civic Center Drive, Suite 329, San Rafael, CA 94903 between July 2 and November 30, 2026. You will receive a confirmation letter and, if your application is complete, a Notice of Hearing 45 days before your scheduled hearing.

Step 5: Attend your scheduled hearing in person before the Assessment Appeals Board and present your case with supporting evidence. Failure to attend will result in automatic denial. The Board will issue a decision that can increase, decrease, or maintain your assessment. If approved, refunds are issued by the Department of Finance.

Step 6: If you disagree with the Assessment Appeals Board decision, you may file an appeal with the California Superior Court within the timeframe specified in your decision letter.

Step 7: For further appeals, contact the California State Board of Equalization or consult with a property tax attorney regarding judicial review options in Marin County Superior Court.

Required form: Assessment Appeal Application (BOE-305-AH)

Filing Methods

mail:Mail to: Assessment Appeals Board Clerk, County of Marin, 3501 Civic Center Drive, Suite 329, San Rafael, CA 94903

in-person:Drop off at Board of Supervisors' office, Suite 329, Marin County Civic Center, 3501 Civic Center Drive, San Rafael, CA 94903. Hours: Weekdays 9:00 AM - 4:00 PM

online:Download forms at https://www.marincounty.gov/departments/board/appeal-your-property-tax-assessment

Evidence to Bring

Comparable sales data from similar propertiesProfessional appraisal reportPhotographs showing property condition or defectsRepair estimates or inspection reportsIncome and expense statements for income-producing propertiesDocumentation of market value decline

Marin County Assessor Contact

Marin County Assessor-Recorder-County Clerk

Phone: 415-473-7215

Address: 3501 Civic Center Drive, Room 208, San Rafael, CA 94903

Website: https://www.arcc.marincounty.gov

Online Portal: https://apps.marincounty.gov/TaxRollSearch

Hours: Monday - Friday, 9:00 AM - 4:00 PM

Tax Exemptions in Marin County

Homeowners' Exemption

$7,000 reduction in assessed value (approximately $70 annual tax savings)

Reduces the assessed value of your primary residence, lowering your annual property tax bill.

Eligibility: You must own and occupy the home as your principal place of residence on January 1 (lien date). Only one homeowners' exemption is allowed per person.Deadline: February 15 annually (80% exemption available if filed between February 16 and December 10)

Disabled Veterans' Exemption

Up to $150,000 reduction in assessed value for 100% disabled veterans

Provides property tax relief for qualifying disabled veterans and their surviving spouses.

Eligibility: Veterans with 100% service-connected disability or their unmarried surviving spouses. Lower exemption amounts available for partial disability ratings.Deadline: February 15 annually

Senior Citizen Parcel Tax Exemptions

Varies by district

Various exemptions from local parcel taxes for senior citizens administered by individual taxing districts.

Eligibility: Property owners age 65 or older who use the property as their principal residence. Each school district and special district has its own application process and eligibility requirements.Deadline: Varies by district - contact individual taxing agencies listed on your tax bill

Property Tax Postponement Program

Defers payment of property taxes

State program allowing eligible seniors and disabled persons to defer property taxes.

Eligibility: Homeowners age 62 or older, blind, or disabled with limited household income. Must have at least 40% equity in the home.Deadline: Applications accepted beginning October 1 annually through February 10

Official Resources

Marin County Assessor-Recorder-County Clerk Official Website →

Access property assessment information, exemption applications, and assessment review forms directly from the county assessor's office.

Assessment Appeals Board - File an Appeal →

Download the Assessment Appeal Application (BOE-305-AH), view filing instructions, and learn about the formal appeal process.

Marin County Property Tax Search and Records →

Search assessor records and maps by parcel number to view your property's current assessed value and tax information.

California State Board of Equalization - Property Tax Resources →

Access statewide property tax information, exemption forms, and guidance on California property tax laws including Proposition 13 and Proposition 8.

Check Your Marin County Assessment

Enter your address to see if your Marin County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Marin County for 2026?

The deadline to file a property tax appeal in Marin County is November 30, 2026, for regular assessment appeals. The filing period opens July 2, 2026, and runs through November 30, 2026. For supplemental assessments resulting from a change in ownership or new construction, you have 60 days from the mailing date printed on your supplemental notice to file an appeal. Before filing a formal appeal, you can request an informal review with the Assessor's Office between July 1 and October 31. It's important to note that filing an appeal does not delay your property tax payment obligations - you must still pay your tax bill by the due dates to avoid penalties.

How much does it cost to file a property tax appeal in Marin County?

Filing a property tax appeal in Marin County requires a $50 non-refundable processing fee for each application or parcel. This fee must be paid at the time of filing by check or money order made payable to 'County of Marin.' You must submit a separate application and fee for each assessor's parcel number you wish to appeal. If your appeal is successful and results in a reduced assessment, you will receive a refund of the overpaid taxes from the Marin County Department of Finance, typically within one to two months after receiving your reduction letter. The filing fee itself is not refundable regardless of the appeal outcome.

Can I file a Marin County property tax appeal online?

Marin County does not currently offer online filing for property tax appeals. You must file your Assessment Appeal Application (BOE-305-AH) either by mail or in person at the Board of Supervisors' office. However, you can download the appeal application form from the county website at marincounty.gov. To submit your appeal, mail the completed application with your $50 processing fee to Assessment Appeals Board Clerk, 3501 Civic Center Drive, Suite 329, San Rafael, CA 94903, or drop it off in person at the same location during business hours (Monday-Friday, 9:00 AM - 4:00 PM). Before filing a formal appeal, you can complete an online Request for Informal Assessment Review through the Assessor's website.

What is the homeowners' exemption worth in Marin County?

The homeowners' exemption in Marin County reduces your property's assessed value by $7,000, which translates to approximately $70 in annual property tax savings. This exemption is available to all homeowners who own and occupy their property as their principal residence on January 1 (the lien date). You only need to file once when you purchase your home - the exemption automatically renews each year as long as you continue to occupy the property as your primary residence. The application deadline is February 15, though you can still receive an 80% exemption if you file between February 16 and December 10. For supplemental assessments, you may qualify if you file within 30 days of your supplemental notice and the prior owner didn't already receive the exemption for that tax year.

What happens at an Assessment Appeals Board hearing in Marin County?

At a Marin County Assessment Appeals Board hearing, you must appear in person to present your case - failure to attend will result in automatic denial of your appeal. You will receive a Notice of Hearing letter 45 days before your scheduled hearing date, which typically occurs on Fridays between 9:00 AM and 5:00 PM in the Board of Supervisors' meeting room. During the hearing, you'll present evidence supporting your opinion of your property's value, such as comparable sales, appraisals, photographs, or repair estimates. The Assessor's Office will also present their case. The Assessment Appeals Board, an independent body of qualified professionals, will review all evidence and testimony from both parties. The Board has the authority to increase, decrease, or maintain your current assessment. They have up to two years from your filing date to render a decision, which is final and cannot be reheard by the Board, though you may appeal to Superior Court if you disagree with the outcome.

How much can I save by appealing my property taxes in Marin County?

The potential savings from a successful property tax appeal in Marin County depends on the difference between your current assessed value and the actual market value of your property. With Marin County's effective tax rate ranging from 0.63% to 1.38%, every $100,000 reduction in assessed value can save you approximately $630 to $1,380 annually in property taxes. For example, if your home is assessed at $1,000,000 but comparable sales show a market value of $850,000, a successful appeal could reduce your assessed value by $150,000, resulting in annual savings of $945 to $2,070. Given that Marin County has the highest median property tax in California at $5,500 per year, even a modest reduction can provide significant long-term savings. Keep in mind that any reduction is typically temporary under Proposition 8, and your assessment may increase in future years if market values rise, though it cannot exceed your factored base year value.

What evidence do I need to win a property tax appeal in Marin County?

To win a property tax appeal in Marin County, you need compelling evidence showing that your property's market value on January 1 (the lien date) is less than your assessed value. The strongest evidence includes recent comparable sales from similar properties in your neighborhood sold within the past six to twelve months, preferably adjusted for differences in size, condition, and features. A professional appraisal conducted by a licensed appraiser specifically for the January 1 lien date carries significant weight. Documentation of property defects, deferred maintenance, or damage through photographs, inspection reports, and repair estimates can support a lower valuation. For income-producing properties, provide income and expense statements demonstrating reduced rental income or increased operating costs. The Assessor may request additional information about your property before the hearing. Organize your evidence clearly and be prepared to explain why each comparable property supports your opinion of value. Remember that the burden of proof is on you to demonstrate that your assessed value exceeds market value.

Should I request an informal review before filing a formal appeal in Marin County?

Yes, requesting an informal review with the Marin County Assessor's Office before filing a formal appeal is highly recommended and can save you time and money. Between July 1 and October 31, you can submit a Request for Informal Assessment Review form if you believe your property's market value on January 1 is less than your assessed value. During this informal process, the Assessor's staff will review your evidence and may agree to reduce your assessment without the need for a formal hearing. This option is particularly advantageous for decline-in-value situations under Proposition 8. If the Assessor agrees with your evidence, they can recommend a reduction to the Assessment Appeals Board without requiring you to attend a hearing or pay the $50 filing fee. However, if the informal review doesn't resolve the issue by November 1, you still have until November 30 to file a formal appeal. Many property owners find that presenting their case informally first leads to a quicker resolution and avoids the more formal hearing process.

For state-wide appeal information including California's assessment ratio and deadlines, see our California Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More California Counties

Alameda County (Oakland)Butte County (Chico)Contra Costa County (Martinez)El Dorado County (Placerville)Fresno County (Fresno)Kern County (Bakersfield)

← All California property tax appeal info

Sources: https://www.marincounty.gov/departments/board/appeal-your-property-tax-assessment | https://www.arcc.marincounty.gov/general-information/important-dates | https://www.arcc.marincounty.gov/popular-services/homeowners-exemptions | https://www.tax-rates.org/california/marin_county_property_tax | https://www.ownwell.com/trends/california/marin-county | https://www.marincounty.gov/news-releases/property-tax-bills-their-way-0 | https://www.arcc.marincounty.gov/property-information/property-tax-relief-decline-value

Last verified: 2026-02-26