AppealDesk

San Joaquin County Property Tax Appeal — California

Rob HartleyRob Hartley·Updated February 25, 2026

San Joaquin County is located in California's Central Valley with Stockton serving as the county seat. Major population centers include Stockton (population 327,000), Tracy, Lodi, Manteca, and other incorporated cities throughout the region. With an estimated population of 826,000 as of 2025, the county has experienced significant growth. Property tax appeals are particularly important here because the median annual property tax bill of $3,562 is significantly higher than the national median of $2,400. The county's effective property tax rate of approximately 0.73% to 1.01% and median home value around $318,600 to $462,000 combine to create substantial tax obligations for homeowners, making successful appeals potentially worth thousands of dollars in savings.

Notable cities: Stockton, Tracy, Lodi, Manteca, Ripon, Escalon, Lathrop

Median Home

$318,600

Tax Rate

0.73%

Annual Tax

$3,562

Population

826,000

2026 Appeal Deadline: July 3 through November 30, 2026

For regular assessment appeals (decline in value), the filing period is July 3 through November 30 annually. For supplemental assessments resulting from a change in ownership or new construction, you have 60 days from the mailing date on the supplemental tax bill to file an appeal. An informal review period is available July 3 through September 15 for those seeking to resolve disputes without a formal appeal.

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

How San Joaquin County Assesses Property

100%of market value

Assessed by: San Joaquin County Assessor-Recorder-County Clerk

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-May)

In San Joaquin County, properties are assessed annually at 100% of their market value as of the January 1 lien date, subject to Proposition 13 limitations. California's assessment system uses a 100% assessment ratio, meaning your assessed value equals your property's market value when purchased or substantially improved. For example, if your home's market value is $318,600 (the county median), at California's 100% assessment ratio your assessed value would be $318,600, resulting in approximately $2,326 in annual taxes at the county's effective rate of 0.73%. Assessment increases are capped at 2% annually unless there is a change in ownership or new construction.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. Hearings are open to the public and conducted by a three-member Assessment Appeals Board. You must personally appear unless you authorize someone in writing to represent you (exceptions for spouses, children, or attorneys). You and the Assessor's representative will each present evidence and testimony to support your respective opinions of value. The Board will either announce its decision at the conclusion of your hearing or take the matter under submission and notify you in writing later.

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Step 1: Attempt an informal review with the Assessor's Office between July 3 and September 15. Contact the Assessor at (209) 468-2658 or assessor@sjgov.org to discuss your assessment value and potentially resolve the issue without filing a formal appeal.

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Step 2: If the informal review doesn't resolve your concerns, file an Assessment Appeal Application (Form BOE-305-AH) with the Clerk of the Board between July 3 and November 30. Include your Assessor's Parcel Number (APN) from your tax bill or assessment notice and pay the $30 filing fee (waived for single-family owner-occupied properties assessed at $150,000 or less).

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Step 3: Gather evidence to support your appeal, including at least three comparable property sales (comps) from within 90 days after January 1 of the assessment year, photos of property condition, repair estimates for defects, appraisals, and any other documentation showing your property's value is less than the assessed value.

4

Step 4: Receive an acknowledgment letter with your application number and await your hearing notice, which will be sent at least 45 days before your scheduled hearing. Most appeals are scheduled within 6 to 18 months from filing. Continue to pay your property taxes while your appeal is pending.

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Step 5: Attend your Assessment Appeals Board hearing and present your evidence. Bring six copies of your comparable sales and supporting documents. The Board will review evidence from both you and the Assessor's Office, then make a decision either at the hearing or later in writing. If denied, you can appeal to Superior Court.

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Step 6: If the Assessment Appeals Board denies your appeal, you have the option to file an appeal in Superior Court for judicial review. You must designate your application as a claim for refund when initially filing if you anticipate taking court action.

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Step 7: If your appeal is successful, your assessed value will be reduced and you'll receive a corrected tax bill or refund of overpaid taxes. The county will apply the new valuation going forward.

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

Filing Methods

online:Available at www.sjgov.org through the Clerk of the Board's Assessment Appeals page
mail:Clerk of the Board, San Joaquin County, 44 N. San Joaquin Street, Suite 627, Stockton, CA 95202
in-person:Clerk of the Board office at 44 N. San Joaquin Street, Suite 627, Stockton, CA 95202
phone:Call (209) 468-2350 to request an application be mailed to you

Evidence to Bring

Three comparable property sales (within 90 days after January 1 lien date)Photographs showing property condition or defectsContractor estimates for needed repairsProfessional appraisal (optional but helpful)Assessment notices and tax billsDocumentation of property characteristics

San Joaquin County Assessor Contact

San Joaquin County Assessor-Recorder-County Clerk

Phone: (209) 468-2630

Address: 44 North San Joaquin Street, Second Floor, Suite 230, Stockton, CA 95202

Website: https://www.sjgov.org/department/assessor/home

Online Portal: https://www.sjgov.org/department/cob/assessment-appeals

Hours: Monday-Friday 8:30 AM - 4:30 PM (excluding holidays)

Tax Exemptions in San Joaquin County

Homeowners' Exemption

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

Reduces the assessed value of your primary residence, lowering your annual property tax bill if you own and occupy your home as your principal place of residence.

Eligibility: Must be a property owner, co-owner, or purchaser named in a contract of sale who occupies the home as their principal residence on January 1 (lien date).Deadline: February 15 for full exemption; 80% if filed by December 10

Disabled Veterans' Exemption - Basic

$175,298 to $180,671 off assessed value (2026 amounts, adjusted annually for inflation)

Reduces property tax liability on the principal residence of qualified veterans rated 100% disabled or compensated at 100% due to unemployability from service-connected injury or disease.

Eligibility: Veterans with 100% VA disability rating or paid at 100% rate due to unemployability, blind in both eyes, or lost use of two or more limbs. Unmarried surviving spouses also qualify. Must be principal residence.Deadline: File by February 15 for full exemption in first year; 80% if filed by December 10; one-time filing for basic exemption

Disabled Veterans' Exemption - Low Income

$262,950 to $271,009 off assessed value (2026 amounts, adjusted annually for inflation)

Enhanced exemption for disabled veterans with household income below the specified limit. Requires annual filing and income documentation.

Eligibility: Same disability requirements as basic exemption, plus household income must not exceed $81,131 (2026 limit). Must file annually.Deadline: February 15 annually with income documentation

Official Resources

San Joaquin County Assessor-Recorder-County Clerk Official Website →

Official county assessor website providing property information, assessment details, exemption forms, and contact information.

San Joaquin County Assessment Appeals Board →

File appeals online, download appeal applications, access FAQs, instructional videos, and find detailed information about the appeals process.

California State Board of Equalization - Property Tax Information →

Official state resource for California property tax laws, exemptions, appeal procedures, and taxpayer rights information.

San Joaquin County Property Assessment Lookup →

Search and view property assessment information, parcel maps, and assessed values using your property address or Assessor's Parcel Number.

Check Your San Joaquin County Assessment

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Frequently Asked Questions

What is the deadline to file a property tax appeal in San Joaquin County for 2026?
The regular assessment appeal filing period in San Joaquin County runs from July 3 through November 30, 2026, for appeals based on decline in market value as of the January 1, 2026 lien date. If you receive a supplemental assessment due to a change in ownership or new construction, you have 60 days from the mailing date shown on your supplemental tax bill to file an appeal. Before filing a formal appeal, you can request an informal review with the Assessor's Office between July 3 and September 15, which may resolve your concerns without the need for a formal hearing.
How much does it cost to file a property tax appeal in San Joaquin County?
San Joaquin County charges a $30 non-refundable processing fee for each Assessment Appeal Application submitted. However, there is a fee exemption for single-family, owner-occupied properties with an assessed value of $150,000 or less. The fee must be paid at the time of filing and can be paid by cash, check, or money order made payable to the County of San Joaquin. If your check is returned unpaid by the bank, you will be charged an additional fee by the county. This is a one-time fee per appeal application, and you'll need a separate application for each parcel and tax year you wish to appeal.
What evidence do I need to successfully appeal my property taxes in San Joaquin County?
The best evidence for a residential property tax appeal in San Joaquin County is three comparable property sales (called 'comps') that are as close as possible to the January 1 valuation date of your assessment year. California law prohibits the Assessment Appeals Board from considering sales that occurred more than 90 days after the January 1 lien date, so timing is critical. You should bring six copies of your comparable sales to the hearing, along with photos showing property condition or defects, contractor estimates for needed repairs, a professional appraisal if available, and your assessment notice. The comparable properties should be similar in size, location, age, and condition to your property to make a convincing case that your assessment is too high.
What happens after I file a property tax appeal in San Joaquin County?
After you file your Assessment Appeal Application with the Clerk of the Board, you will receive an acknowledgment letter giving you an application number for your appeal. This letter will explain that you will receive a notice of hearing at least 45 days before your scheduled hearing date. Most appeals are scheduled within 6 to 18 months from the filing date. During this time, you can attempt to reach a settlement with the Assessor's Office, which may send you a stipulation form if you agree on a value. You must continue paying your property tax bills while your appeal is pending, as the assessment is deemed correct until the Appeals Board changes it. If you fail to attend your scheduled hearing without reaching a prior agreement with the Assessor, your appeal may be denied due to lack of appearance.
Can I appeal my San Joaquin County property taxes online?
Yes, San Joaquin County provides the Assessment Appeal Application (Form BOE-305-AH) online through the county's official website at www.sjgov.org under the Clerk of the Board's Assessment Appeals section. You can download, complete, and submit the form along with payment of the $30 filing fee (if applicable). The completed application must be filed with the Clerk of the Board, either online through their portal, by mail to 44 N. San Joaquin Street, Suite 627, Stockton, CA 95202, or in person at the same address. Note that facsimile submissions are not accepted. You can also call (209) 468-2350 to request that an application be mailed to you.
What is the homestead exemption worth in San Joaquin County?
The Homeowners' Exemption in San Joaquin County provides up to $7,000 off your property's assessed value, resulting in approximately $70 in annual property tax savings. This exemption is available to property owners who own and occupy their home as their principal place of residence as of January 1 (the lien date). To receive the full exemption, you must file your claim by February 15 following the year in which you first occupy the dwelling. If you file later, you can still receive 80% of the exemption if filed by December 10. This is a one-time filing requirement, and the exemption will continue automatically each year as long as you remain eligible and occupy the property as your primary residence.
How long does the San Joaquin County property tax appeal process take?
The San Joaquin County property tax appeal process typically takes between 6 to 18 months from the date you file your Assessment Appeal Application until your hearing is scheduled. You will receive a notice of hearing at least 45 days before the scheduled date. During this waiting period, you can attempt to resolve your appeal through negotiations with the Assessor's Office, which may result in a faster resolution through a stipulated settlement. If the Assessment Appeals Board takes your case under submission at the hearing rather than announcing a decision immediately, you will receive written notification of the decision afterward. The entire process from filing to final decision can range from several months to nearly two years depending on the complexity of your case and the Board's hearing schedule.
Do I have to pay my property taxes while my San Joaquin County appeal is pending?
Yes, you must continue to pay your property tax bills to the Treasurer-Tax Collector while your assessment appeal is pending. The law presumes that the Assessor's valuation is correct until the Assessment Appeals Board officially changes it through a hearing decision or stipulated agreement. If you fail to pay your taxes on time, you will incur penalties and interest regardless of your pending appeal. If your appeal is ultimately successful and you have already paid your taxes, you will receive either a corrected tax bill for any remaining installments or a refund for taxes you overpaid. The first installment of secured property taxes is due November 1 (delinquent December 10), and the second installment is due February 1 (delinquent April 10).

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 →

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Sources: https://www.sjgov.org/department/assessor/important-dates | https://www.sjgov.org/department/cob/assessment-appeals | https://www.tax-rates.org/california/san_joaquin_county_property_tax | https://www.ownwell.com/trends/california/san-joaquin-county | https://www.sjgov.org/department/assessor/tax-savings-exemptions | https://boe.ca.gov/proptaxes/homeowners_exemption.htm

Last verified: 2026-02-25