AppealDesk

San Diego County Property Tax Appeal — California

Rob HartleyRob Hartley·Updated February 15, 2026

San Diego County, with its county seat in San Diego, is home to major population centers including San Diego, Chula Vista, Oceanside, Escondido, and Carlsbad. Property tax appeals matter significantly here, as the county's median effective tax rate of 1.21-1.22% is substantially higher than the national median of 1.02%, resulting in a median annual tax bill of $5,475-$5,506 - more than double the national median of $2,400. As of 2023, the median home value in San Diego County was $750,000, which is 45% higher than its last peak in 2006.

Notable cities: San Diego, Chula Vista, Oceanside, Escondido, Carlsbad

Median Home

$750,000

Tax Rate

1.21%

Annual Tax

$5,506

Population

3.3 million

2026 Appeal Deadline: December 1, 2026 for Fiscal Year 2026-2026

For regular assessments, appeals must be filed between July 2 and November 30. For supplemental assessments, appeals must be filed within 60 days from the mailing date on the supplemental tax bill.

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

How San Diego County Assesses Property

100%of market value

Assessed by: Office of the Assessor

Assessment cycle: annual

Notices typically mailed: July

In San Diego County, the market value is what a willing buyer would pay to a willing seller in an open and competitive market. The assessed value is the market value minus any applicable exemptions or limits determined by local laws. If your home's market value is $750,000 (the 2023 median), at California's 100% assessment ratio your assessed value would be $750,000, resulting in approximately $9,075 in annual taxes at the county's effective rate of 1.21%.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. The board will review the evidence presented by the Assessor's Office and the taxpayer, and will then establish the taxable value for the property. There is no fee for this service.

1

Step 1: Review your assessment notice sent by the San Diego County Assessor's Office. Check for any discrepancies or errors in the assessed value

2

Step 2: Gather supporting documentation including sales data of comparable properties, recent appraisals, photographs of property conditions, and evidence of any assessment errors

3

Step 3: Obtain an Application for Changed Assessment from the Assessment Appeals Board by calling(619) 531-5777, visiting any Assessor branch office, or downloading online

4

Step 4: Complete the application with your parcel or tax bill number, property address, and state your opinion of the property's market value

5

Step 5: Attend the hearing before the Assessment Appeals Board, an independent citizen's review board appointed by the Board of Supervisors, who will review evidence and establish the taxable value

Required form: Application for Changed Assessment

Filing Methods

mail:Mail to: Clerk of the Board of Supervisors, Assessment Appeals, 1600 Pacific Highway, Room 402, San Diego, CA 92101-2471
in-person:County Administration Center, 1600 Pacific Highway, Room 402, San Diego, CA 92101-2471
online:Available on the County Clerk's Property Tax Assessment Appeals website
phone:Call(619) 531-5777 for more information

Evidence to Bring

Sales data of comparable propertiesRecent property appraisalsPhotographs or records of property conditions

San Diego County Assessor Contact

Office of the Assessor

Phone: (619) 236-3771

Address: 1600 Pacific Highway, Suite 103, San Diego, CA 92101

Website: https://www.sdarcc.gov/

Online Portal: https://www.sandiegocounty.gov/content/sdc/cob/aab.html

Hours: Monday - Friday 8:00 am - 5:00 pm

Tax Exemptions in San Diego County

Homeowners' Exemption

$70 annual savings

Provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home

Eligibility: Home must have been the principal place of residence of the owner on the lien date, January 1stDeadline: February 15 for full exemption

Disabled Veterans' Exemption

Approximately $1,700 annual savings

Property tax exemption for disabled veterans and surviving spouses

Eligibility: Disabled veterans and surviving spouses who qualifyDeadline: February 15 annually

Low-Income Disabled Veterans' Exemption

$262,950 exemption for 2026

Enhanced exemption for disabled veterans meeting income requirements

Eligibility: Disabled veterans with household income under $78,718 for 2026Deadline: February 15 annually

Official Resources

San Diego County Assessor/Recorder/County Clerk →

Official website for property information, exemptions, and assessment records

San Diego County Property Tax Assessment Appeals →

File assessment appeals online and access forms and information booklets

California State Board of Equalization - Assessment Appeals →

State resource explaining property tax appeal rights and procedures

San Diego County Property Tax Services →

Contact information and resources for property tax questions

Check Your San Diego County Assessment

Enter your address to see if your San Diego County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in San Diego County?
For Fiscal Year 2026-2026, the deadline to appeal your property tax assessment is December 1, 2026. The filing period begins July 2, 2026. If you're appealing a supplemental assessment, you must file within 60 days from the mailing date on the supplemental tax bill. The Clerk of the Board of Supervisors' Office must receive applications no later than 5 p.m. on the deadline date.
How do I file a property tax appeal in San Diego County online?
Applications and information booklets are available on the County Clerk's Property Tax Assessment Appeals website. To file an application, you must know your parcel or tax bill number, property address and state your opinion of the property's market value on the application. You can obtain an Application for Changed Assessment from the San Diego County Assessment Appeals Board online or pick it up in person at the Assessor's Office. There is no fee for filing an assessment appeal.
What is the homestead exemption worth in San Diego County?
The Homeowners' Exemption in San Diego County provides a $7,000 reduction in the taxable value of your home, which translates to approximately $70 in annual property tax savings. The application only needs to be filed once, as long as you continue to occupy the property as your principal place of residence. To receive the full exemption for the year, you must file by February 15. If you file between February 16 and December 10, you'll receive 80% of the exemption.
What happens at an Assessment Appeals Board hearing in San Diego County?
During the hearing, the Assessment Appeals Board - an independent citizen's review board appointed by the Board of Supervisors - will review the evidence presented by both the Assessor's Office and the taxpayer, then establish the taxable value for the property. The Board members have professional experience in the fields of real estate, property appraisal, accounting, law, or similar areas. You can listen to the meeting by dialing +(619) 531-4717. Due to the large number of appeals, your case may not be heard before the December 10 property tax deadline, so you should pay your taxes on time - any overpayment will be refunded if your appeal is successful.
How much can I save by appealing my property taxes in San Diego County?
With the median home value at $750,000 and the county's effective tax rate of 1.21%, the median annual property tax bill is approximately $9,075. The amount you can save depends on how much your assessed value is reduced through the appeal. For example, if your appeal results in a 10% reduction in assessed value on a $750,000 home, you would save approximately $907 annually. San Diego County has qualified a record 20,280 disabled veterans and surviving spouses for $35 million in property tax savings, demonstrating the significant savings possible through exemptions and appeals.
What evidence do I need for a San Diego County property tax appeal?
You should gather several types of supporting documentation including: sales data of comparable properties in your area, recent appraisals that reflect your property's current market value, photographs or records of conditions that might detract from the property's value, and evidence of any discrepancies in the property details listed in the assessment. The Assessor's Office keeps a listing of all recent sales available at all branch offices and the main office at 1600 Pacific Highway, Room 103. You can also contact a local real estate agent who will normally provide recent sales in your neighborhood at no cost.
Can I appeal my property taxes if I disagree with new construction assessments in San Diego County?
When new construction like a room addition occurs, the Assessor reappraises the property by determining the market value of the addition and adding it to the value of the existing property - the existing property is not reappraised. If you disagree with the value of your construction, you should first call the assessor's branch office nearest you and discuss it with an appraiser. If you still disagree, you may file an appeal between July 2 and November 30 with the Assessment Appeals Board at(619) 531-5777. Note that if the building permit is for repair, replacement or maintenance, the value of the property will not be increased for tax purposes.
What is the informal review process for property tax appeals in San Diego County?
Between December 1, 2026, and April 30, 2026, if you believe the market value of your property has fallen below the assessed value as shown on your current property tax bill for 2026, you may submit a request for an 'Informal Review of Assessment' for your property. This informal review process provides an opportunity to resolve assessment disputes before filing a formal appeal. The state recommends that if you disagree with the value established for your property, you should first discuss the issue with the Assessor's staff in the county. If an agreement cannot be reached through this informal process, then you have the right to file a formal appeal.

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.sandiegocounty.gov/content/sdc/cob/aab.html | https://www.sdarcc.gov/content/arcc/home/divisions/assessor/assessment-appeals.html | https://www.ownwell.com/trends/california/san-diego-county | https://www.sdarcc.gov/content/arcc/home/divisions/assessor/property-tax-savings/homeowner-exemption.html

Last verified: 2026-02-15