Look up any San Francisco address to see whether their 2025 numbers supported an appeal.
The 2025 report uses the closed public roll and remains free. The 2026 report combines current transfer evidence with a provisional assessment estimate; its comparison homes unlock for one property after a one-time $10 payment.
A 2026 report includes 2026 comparison-sale evidence and the exact homes to inspect. A PDF to save for a future hearing keeps the record together.
One property-level unlock: once paid, the 2026 report can be reopened from the property search and exported again without an account. The City's separate $120 formal appeal filing fee is not included.
Both reports follow San Francisco’s sales-comparison framework. The year determines whether the report helps you learn from the past, prepare for a pending hearing, or decide whether to file now.
The free informal review and the $120 formal appeal are separate processes. An informal review does not preserve the right to a hearing.
Eligible owners can submit an opinion of value and supporting sales at no cost. This is sometimes described as the provisional review.
Informal review instructions ↗The Assessor mails the Notice of Assessed Value. If the value is still too high, file a formal appeal by September 15.
The filing fee is $120 and is nonrefundable. The relevant value date is January 1, 2026; comparable sales cannot be later than March 31, 2026.
Download the official appeal form (PDF) ↗Formal appeals can move slowly. In a 2025 case, Board staff estimated an 18–24 month wait and said the hearing notice would arrive by mail 45 days ahead.
The Assessment Appeals Board is quasi-judicial. A hearing officer or three-member panel hears evidence from the homeowner and the Assessor, asks questions, and sets the value. Testimony is under oath. The video hearing described above lasted about an hour.
Read the city’s hearing guide ↗Some companies charge a percentage of the first-year savings. At 25%, a $4,000 reduction produces a $1,000 service fee. Handling the appeal yourself costs $120 and, for a straightforward case, roughly two hours across preparation and the hearing.
The Assessor’s hearing packet compares the subject with individual sales, then shows every adjustment for size, condition, view, lot, bathrooms, and parking. This recreated example removes the homeowner, address, parcel, and case details.
View anonymized comparison (PDF) ↗Our independent model follows the comparison categories published by San Francisco and the California State Board of Equalization. The City does not publish a fixed weighting formula, so we document our 2026 choices: distance is the largest single-family match component, zoning is a visible soft signal, and materially different homes are flagged for review.