AppealDesk

San Francisco County Property Tax Appeal, California

Travis BunnTravis Bunn·Updated July 24, 2026

San Francisco County is coterminous with the City and County of San Francisco, California's cultural and financial hub with a 2026 population of approximately 831,000. As one of California's most expensive real estate markets, property tax appeals are particularly important for homeowners facing high assessments. The median home value in San Francisco County is approximately $1,350,000 as of 2026, significantly above both the California median of $659,000 and the national median of $340,000. The county's effective property tax rate of 1.22% is higher than the national median of 1.02%. With median annual property tax bills of approximately $9,489, San Francisco homeowners pay substantially more than the national median of $2,400, making strategic appeals essential for managing housing costs in this high-value market.

Notable cities: San Francisco

Median Home

$1,350,000

Tax Rate

1.22%

Annual Tax

$9,489

Population

831,213

On the typical San Francisco County home, valued near $1,350,000 at the county’s effective tax rate of 1.22%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: July 2 through September 15, 2026

That is at most 97 days away. Your exact date is on your assessment notice, so do not wait on it.

For the 2026/2027 assessment year, the regular property tax appeal window is July 2 through September 15, 2026. For Supplemental and Roll Correction assessments, you have 60 days from the notice date. For Escape assessments, you have 60 days from the tax bill date. San Francisco also offers a free informal review process for single-family residential properties from January 2 through March 31.

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California residential street with palm trees at sunset. San Francisco County appeal guide.

How San Francisco County Assesses Property

100%of market value

Assessed by: San Francisco Office of the Assessor-Recorder

Assessment cycle: annual

Notices typically mailed: July

San Francisco County assesses property at 100% of market value under California's Proposition 13 system. Your assessed value is typically set at your purchase price (base year value) plus an annual inflation adjustment capped at 2%, unless a reassessable event occurs. For example, if your home's market value is $1,350,000 and you recently purchased it, at California's 100% assessment ratio your assessed value would be $1,350,000, resulting in approximately $16,476 in annual taxes at the county's effective rate of 1.22%. However, if your current market value drops below your factored base year value, you can request a temporary Proposition 8 reduction through an appeal.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. After filing, the Assessment Appeals Board will schedule a hearing where a three-member panel or Hearing Officer will listen to testimony from both you and the Assessor, review documents, and ask questions. The hearing is your opportunity to present comparable sales, photos, repair estimates, and other evidence supporting your opinion of value. The Board may approve a full reduction, partial reduction, or deny the appeal entirely.

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Step 1: Consider filing a free informal review first (January 2 - March 31) if you own a single-family residential property. This is a free, lower-effort option directly with the Assessor's Office before pursuing a formal appeal.

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Step 2: Obtain the Assessment Appeal Application (Form BOE-305-AH) from the Assessment Appeals Board website at sfgov.org/aab or pick up the form in person at City Hall Room 405. Do not use forms from other counties.

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Step 3: Complete the application with your property information, your opinion of fair market value as of January 1, 2026, and supporting evidence. Gather comparable sales data from similar properties sold near January 1, 2026, photos showing property condition issues, repair estimates, or other documentation supporting a lower value.

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Step 4: Submit the completed application with the non-refundable $120 administrative processing fee by September 15, 2026. Payment can be made online (credit card with $3 convenience fee), by check payable to CCSF, or in person. If using an agent other than an attorney, include a completed Agent Authorization Form.

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Step 5: The Assessment Appeals Board will schedule your hearing. The Board has up to 2 years from the filing date to schedule, hear, and render a decision. Continue paying your property taxes while the appeal is pending to avoid penalties.

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Step 6: Attend your hearing before a three-member panel or Hearing Officer. Present your evidence, including comparable sales, photos, and documentation. The Assessor will also present their case. Be prepared to answer questions about your property and evidence.

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Step 7: Receive the Board's decision. If approved, your assessed value will be reduced and you'll receive a refund with interest for any overpaid taxes. If denied at the local level, you may appeal to the California State Board of Equalization or pursue judicial review through the courts.

Required form: Assessment Appeal Application (Form BOE-305-AH, formerly Application for Changed Assessment)

Filing Methods

online:Online applications accepted during the July 2 through September 15 filing period at the Assessment Appeals Board online portal (available through sfgov.org/aab). Note: Base Year, Supplemental, Escape, and Roll Correction appeals cannot be filed online.
mail:Assessment Appeals Board, 1 Dr. Carlton B. Goodlett Place, City Hall, Room 405, San Francisco, CA 94102. Must be postmarked by deadline.
in-person:Assessment Appeals Board, City Hall, Room 405, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102
email:AAB@sfgov.org

Evidence to Bring

Comparable sales: Recent sales of similar properties (same building for condos, similar neighborhood and style for single-family homes) closed near January 1, 2026Professional appraisal or lender appraisal showing lower market valuePhotos documenting property condition issues, deferred maintenance, or damageRepair estimates or contractor bids for significant defectsIncome and expense statements for income-producing propertiesDocumentation of assessment errors or incorrect property characteristics

San Francisco County Assessor Contact

City and County of San Francisco Office of the Assessor-Recorder

Website: https://www.sf.gov/departments--assessor-recorder

Online Portal: https://online.sfassessor.org (for property search and informal reviews)

Hours: Hours vary by service; call (628) 652-8100 during business hours for general information

Tax Exemptions in San Francisco County

Homeowners' Exemption (Homestead Exemption)

$7,000 off assessed value (approximately $70-$80 annual savings)

Reduces the assessed value for owner-occupied primary residences

Eligibility: You must own and occupy the property as your principal place of residence on January 1 of the tax year. Property cannot be rented, vacant, or used as a vacation/secondary home.Deadline: February 15 for full exemption; file once and it renews automatically

Disabled Veterans' Exemption - Basic

Up to $180,671 off assessed value (2026, adjusted annually for inflation)

Reduces property tax liability for qualifying disabled veterans rated 100% disabled or compensated at 100% due to unemployability

Eligibility: Veteran must be rated 100% disabled due to service-connected injury/disease, or be blind in both eyes, or have lost use of two or more limbs. Must be California resident and property must be principal place of residence. Unmarried surviving spouses also qualify.Deadline: File with Assessor-Recorder; once granted, basic exemption remains in effect without annual filing

Disabled Veterans' Exemption - Low Income

Up to $262,950 off assessed value (2026) if total household income does not exceed $72,335

Enhanced exemption for qualifying disabled veterans with household income below threshold

Eligibility: Must meet basic disabled veterans' exemption criteria plus household income limits (adjusted annually). Property must be principal place of residence.Deadline: Annual filing required each year to claim low-income exemption level

SFUSD Senior Citizen Parcel Tax Exemptions

Exempts qualifying seniors from SFUSD parcel taxes (approximately $326-$334+ annually depending on measures)

Exemption from San Francisco Unified School District parcel taxes for seniors

Eligibility: Senior occupant must be at least 65 years of age as of June 30th of the applicable year and reside in the property as their principal residence. Income limits may apply for certain measures.Deadline: June 30, 2026 for new applications; automatically renews if you continue to meet eligibility

San Francisco County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in San Francisco County for 2026?
For the 2026/2027 tax year (valuation date of January 1, 2026), the regular appeal filing period is July 2 through September 15, 2026. If you receive a Supplemental or Roll Correction assessment notice, you have 60 days from the notice mailing date to file an appeal. For Escape assessments, the deadline is 60 days from the tax bill date. San Francisco also offers a free informal review process for single-family residential properties from January 2 through March 31, which many homeowners pursue before filing a formal appeal. Missing these deadlines may force you to wait an entire year to contest your assessment.
How do I file a property tax appeal online in San Francisco County?
San Francisco County accepts online appeals for Regular Assessments of Secured and Unsecured Property during the July 2 through September 15 filing period through the Assessment Appeals Board's online portal at sfgov.org/aab. The online system requires payment of the $120 filing fee plus a $3 convenience fee by credit card (Visa, Mastercard, American Express, or Discover). You'll need your Annual Notice from the Assessor or Unsecured Tax Bill available when completing the application. Important note: Base Year, Supplemental, Escape, and Roll Correction appeals cannot be filed online and must be submitted by mail or in person with a paper application form (BOE-305-AH).
What is the homestead exemption worth in San Francisco County?
In San Francisco County, the Homeowners' Exemption (also called the homestead exemption) reduces your property's assessed value by $7,000, resulting in annual property tax savings of approximately $70 to $80. To qualify, you must own and occupy the home as your principal place of residence on January 1 of the tax year. New property owners automatically receive an application in the mail, and the deadline to receive the full exemption is February 15. Once granted, the exemption renews automatically each year as long as you continue to own and occupy the property as your primary residence. This exemption is separate from California's bankruptcy homestead protection.
What happens at an Assessment Appeals Board hearing in San Francisco County?
At your San Francisco Assessment Appeals Board hearing, you will appear before a three-member panel or a Hearing Officer who will listen to testimony from both you (the property owner) and the Assessor's Office. You'll have the opportunity to present your evidence supporting your opinion of value, such as comparable sales from similar properties sold near January 1, 2026, photos showing property condition issues, repair estimates, or professional appraisals. The Assessor will present their case defending the current assessed value. The panel will review all documents, ask questions, and may request clarification on specific points. After considering all evidence, the Board will render a decision to approve a full reduction, partial reduction, or deny the appeal entirely. By state law, the Board has up to 2 years from your filing date to schedule the hearing and issue a decision.
How much can I save by appealing my property taxes in San Francisco County?
Potential savings depend on the difference between your assessed value and your property's actual market value. For example, if your assessed value is $1,350,000 but comparable sales support a market value of $1,150,000, a successful $200,000 reduction would save approximately $2,440 annually based on San Francisco's secured property tax rate of approximately 1.22%. Over multiple years, this could amount to tens of thousands of dollars in tax savings. Given San Francisco's high property values, even a 10-15% reduction in assessed value can result in savings of $3,000 to $10,000 or more per year. Against this potential benefit, you must weigh the $120 non-refundable filing fee and the time required to gather evidence and attend a hearing.
What evidence do I need for a successful San Francisco County property tax appeal?
The most persuasive evidence for a San Francisco property tax appeal is recent comparable sales of similar properties that closed near January 1, 2026. For condos, use sales in the same building or very similar nearby buildings, adjusting for differences in parking, floor level, views, outdoor space, HOA dues, and condition. For single-family homes, stay tight on neighborhood and building style, as different San Francisco neighborhoods like Noe Valley, the Sunset, Bernal Heights, and Pacific Heights are not interchangeable markets. You should also gather photos documenting property condition issues, contractor repair estimates for significant defects or deferred maintenance, a professional or lender appraisal showing lower value, and documentation of any assessment errors. The Assessor and Appeals Board only care about objective market evidence, so avoid subjective opinions about what your property "should" be worth without data to support it.
What is the difference between an informal review and a formal appeal in San Francisco County?
San Francisco offers two ways to contest your property assessment. An informal review is available only for single-family residential properties from January 2 through March 31 each year. It's completely free, filed online through the Assessor-Recorder's office portal, and involves the Assessor's staff reviewing your evidence and either agreeing to reduce your assessed value or denying your request. There's no downside since it's free and your value stays the same if denied. A formal appeal is filed with the Assessment Appeals Board from July 2 through September 15, costs $120 (non-refundable), and results in a hearing before a three-member board if the parties cannot settle. Formal appeals are available for all property types and can be used if your informal review is denied. Most homeowners should start with the informal review since it's free and less formal.
Do I have to pay my property taxes while my San Francisco County appeal is pending?
Yes, you must continue paying your full property tax bills on time while your appeal is pending, even though you disagree with the assessed value. Filing an appeal does not postpone or suspend your tax obligations, and if you don't pay on time, you'll be charged penalties and interest. California law requires taxpayers to "pay under protest" while contesting an assessment. If you ultimately win your appeal after paying, San Francisco County will issue a proportionate refund for the overpaid taxes plus interest. Many successful appellants receive refunds several months after their hearing, with the county paying interest on the overpayment from the original due date. The Assessment Appeals Board has up to 2 years to hear your case and render a decision, so be prepared for a potentially lengthy process.

Official Resources

San Francisco Office of the Assessor-Recorder →

Official county assessor website with property information, exemption applications, informal review portal, and assessment details.

San Francisco Assessment Appeals Board →

File formal property tax appeals, access forms, view filing deadlines, and learn about the hearing process for contesting assessments.

California State Board of Equalization - Property Tax Information →

State-level property tax resources including exemption information, appeal guidance, and county filing period schedules.

San Francisco Property Search and Assessor Community Portal →

Search property records, view assessed values, file for exemptions online, and request informal reviews through the Assessor's online portal.

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)Imperial County (El Centro)
← All California property tax appeal info

Sources: https://www.sfgov.org/aab/ | https://www.sf.gov/departments--assessor-recorder | https://www.grovehopper.com/guides/california/san-francisco-county | https://www.ownwell.com/trends/california/san-francisco-county | https://www.boe.ca.gov/proptaxes/ | https://www.sf.gov/file-homeowners-exemption | https://www.sf.gov/apply-veterans-property-tax-exemption | https://worldpopulationreview.com/us-counties/california/san-francisco-county

Last verified: 2026-07-24