Under California State law, as of January 1 if the market value of your property falls below the assessed or taxable value as shown on your tax bill, the Assessor's Office has to lower the property assessment.

Assessment appeals may be filed from July 2 to September 15. You can contact the Assessor’s Office at (415) 554-5596 or email [email protected] for more information. You can also find additional information about reviews of assessed values at: Informal Review of Assessed Value FAQ for more information.

If you disagree with your property’s assessed value or the Assessor's office informal review, you can file a formal “Application for Changed Assessment” with the Assessment Appeals Board.

Application information can be obtained from the Clerk of the Assessment Appeals Board, City Hall – Room 405, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102 or online at www.sfgov.org/aab. Assessment appeals can only be filed between July 2 and September 15.


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