AppealDesk

San Francisco County Property Tax Appeal — California

Rob HartleyRob Hartley·Updated February 15, 2026

San Francisco County, which is coterminous with the City of San Francisco, serves as both the county seat and sole incorporated city. The county is home to major population centers including the Financial District, Mission District, and South of Market (SOMA). Property tax appeals are particularly important here due to the county's extremely high property values and tax burden, with a median annual tax bill of $8,744, which is $6,344 higher than the national median of $2,400. The median property tax in San Francisco County is $4,311 per year for a home worth the median value of $785,200, though actual home values are often much higher.

Notable cities: San Francisco

Median Home

$785,200

Tax Rate

1.23%

Annual Tax

$8,744

Population

873,965

2026 Appeal Deadline: September 15, 2026

Applications for a formal appeal must be filed between July 2, 2026 and September 15, 2026. Supplemental and Roll Correction assessment appeals are accepted within 60 days of the notice and Escape assessment appeals are accepted within 60 days of the tax bill

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

How San Francisco County Assesses Property

100%of market value

Assessed by: Office of the Assessor-Recorder

Assessment cycle: annual

Notices typically mailed: July

In San Francisco County, properties are assessed at 100% of their market value, as required by California law. If your home's market value is $785,200, at California's 100% assessment ratio your assessed value would be $785,200, resulting in approximately $9,658 in annual taxes at the county's effective rate of 1.23%. This assessed value can only increase by up to 2% annually under Proposition 13, unless the property is sold or undergoes new construction.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. The Board panel or Hearing Officer evaluates the evidence and decides what the assessment of the property will be

1

Step 1: If you are a single family residential property owner, file for an informal review from January 2, 2026 through March 31, 2026

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Step 2: Obtain, complete, and return an Application for Changed Assessment from the Assessment Appeals Board of San Francisco

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Step 3: Submit the completed Assessment Appeal Application form, together with a non-refundable $120 administrative processing fee

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Step 4: After an application is timely filed, a hearing is scheduled to allow both the Taxpayer and the Assessor an opportunity to present evidence upholding their respective opinions of value for the property at issue

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Step 5: A panel of three Assessment Appeals Board Members or a Hearing Officer will listen to testimony, review documents, and question the participants

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Step 6: A challenge of the board's decision must be filed in San Francisco Superior Court within six months of the decision on your application

Required form: Application for Changed Assessment (BOE-305-AH)

Filing Methods

online:Online applications to appeal Regular Assessments for Real Property and Personal Property are accepted during our filing period between July 2 thru September 15 of each year
mail:Assessment Appeals Board, 1 Dr. Carlton B. Goodlett Pl., City Hall, Rm #405, San Francisco, CA 94102
in-person:1 Dr. Carlton B. Goodlett Place, City Hall, Room 405, San Francisco, CA 94102

Evidence to Bring

comparable sales dataphotographs of property conditionrepair estimatesappraisal reports

San Francisco County Assessor Contact

Office of the Assessor-Recorder

Phone: ((415) 554-5596

Address: City Hall, Room 190, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102

Website: https://www.sfassessor.org/

Online Portal: https://www.sfgov.org/aab/

Hours: 8:00 AM to 5:00 PM

Tax Exemptions in San Francisco County

Homeowners' Exemption

$7,000 reduction in assessed value (approximately $80 in annual tax savings)

If you own and occupy your home as your principal place of residence, you may be eligible for an exemption of up to $7,000 off the property's assessed value

Eligibility: You must be a property owner, co-owner or a purchaser named in a contract of sale. You must occupy your home as your principal place of residenceDeadline: February 15

Disabled Veterans Exemption

Up to $4,000 exemption

Any property owned by and is the principal place of residence of a disabled veteran is eligible for exemption from part or full value of the property

Eligibility: Veterans who served in a war or campaign and are disabledDeadline: Contact Assessor's Office

Property Tax Postponement

Defers payment until property is sold or owner passes away

Allows eligible senior citizens to defer payment of property taxes

Eligibility: Seniors age 62 or older, blind, or disabled with limited incomeDeadline: Contact State Controller's Office

Official Resources

San Francisco County Assessor-Recorder Website →

Official website for property information, exemption applications, and assessment resources

San Francisco Assessment Appeals Board →

File formal property tax appeals and access appeal forms and deadlines

California State Board of Equalization Property Tax Resources →

State-level property tax information, forms, and taxpayer resources

SF Property Information Map →

Search for property details, assessor parcel numbers, and parcel maps

Check Your San Francisco County Assessment

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

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Frequently Asked Questions

What is the deadline to appeal my property taxes in San Francisco County?
The City & County of San Francisco open filing period for a formal appeal of assessed property value is July 2nd to September 15th each year. A completed Assessment Appeal Application form, together with a non-refundable $120 administrative processing fee must be submitted or postmarked to the Assessment Appeals Board no later than September 15th of each year. However, if you have a supplemental or escape assessment, you have 60 days from the notice date to file your appeal.
How do I file a property tax appeal in San Francisco County online?
Taxpayers and agents/attorneys can file and pay for the application by following the Online Application link on the Assessment Appeals Board website at https://www.sfgov.org/aab. The online portal is only available during the filing period from July 2 through September 15 each year. Base Year, Supplemental, Escape or Roll Correction assessment appeals, cannot be filed online and must be submitted through mail or in person at City Hall, Room 405.
What is the homestead exemption worth in San Francisco County?
If you own and occupy your home as your principal place of residence, you may be eligible for property tax savings of approximately $80 annually. This is based on a $7,000 reduction in your property's assessed value. To qualify, the property must be your principal residence as of January 1st, and you must file the exemption application by February 15 to receive the full benefit for that tax year.
What happens at an Assessment Appeals Board hearing in San Francisco County?
After an application is timely filed, a hearing is scheduled to allow both the Taxpayer and the Assessor an opportunity to present evidence upholding their respective opinions of value for the property at issue. A panel of three Assessment Appeals Board Members or a Hearing Officer will listen to testimony, review documents, and question the participants. You should bring comparable sales data, photographs showing property condition, and any repair estimates or appraisals to support your case. The board can maintain, reduce, or even increase your assessed value based on the evidence presented.
How much can I save by appealing my property taxes in San Francisco County?
The potential savings depend on how much your property is overassessed compared to its market value. Statistics show that about 25% of homes in America are unfairly overassessed, and pay an average of $1,346 too much in property taxes every year. With San Francisco's median annual tax bill of $8,744 and effective tax rate of 1.23%, even a 10% reduction in assessed value could save you approximately $875 annually. The savings compound over time since your base value is reset upon successful appeal.
What evidence do I need for a San Francisco County property tax appeal?
One of the most compelling pieces of evidence you can provide is recent sales data of comparable properties in your area that support your claim that your property's assessed value is too high. You should also gather photographs of your property showing any defects, needed repairs, or conditions that affect value. Professional appraisals, contractor estimates for repairs, and documentation of any factors affecting your property's marketability strengthen your case. The Assessment Appeals Board will compare your evidence against the Assessor's valuation methods.
Can I appeal my San Francisco property taxes if I missed the September 15 deadline?
If you missed the regular appeal deadline of September 15, you generally must wait until the next year's filing period (July 2 to September 15). However, Supplemental and Roll Correction assessment appeals are accepted within 60 days of the notice and Escape assessment appeals are accepted within 60 days of the tax bill. Additionally, single family residential property owners can request an informal review from January 2 to March 31, which may result in a reduced assessment without going through the formal appeal process.
What is the cost to file a property tax appeal in San Francisco County?
There is a processing fee of $120 for each application filed. If you pay by check or money order, please make it payable to CCSF. This fee is non-refundable, even if you withdraw your appeal or fail to appear at your hearing. A separate application is required for each parcel and amount, for each tax year and each assessment notice being appealed, meaning multiple properties or multiple years require separate applications and fees.

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.sfgov.org/aab/filing-formal-appeal | https://www.sfgov.org/aab/ | https://www.ownwell.com/trends/california/san-francisco-county/san-francisco | https://www.tax-rates.org/california/san_francisco_county_property_tax | https://www.sfassessor.org/ | https://www.sf.gov/file-homeowners-exemption

Last verified: 2026-02-15