Comparable sales for a San Francisco property assessment appeal

Start with the valuation date and the home's actual characteristics

For a regular 2026 San Francisco appeal, the value question is January 1, 2026. A useful sale is close enough in time to inform that date and similar enough that you can explain the remaining differences. The City's Residential Comparison Worksheet lists the facts homeowners should consider.

What makes a sale a stronger comparison?

• Same broad property type and a similar location.
• Comparable living area, lot area where relevant, bedrooms, bathrooms, age, and layout.
• Similar condition, remodeling, view, floor, parking, storage, and HOA context when those facts affect value.
• A sale date near the valuation date, with the actual sale price and terms verified.
• An open-market transaction. A recorded amount alone does not prove arm's-length status.

Verify every fact before relying on it

Public records can be incomplete. Check the sale date, consideration, property identity, and physical facts against reliable records. Keep notes explaining favorable and unfavorable differences. A comparison that supports a lower value may still be weaker than another sale with better property similarity.

The California Board of Equalization's Publication 30 gives homeowners a broader overview of assessment appeals and evidence.

Use a screen as a starting point

Check your San Francisco property to review a public-record screening result and candidate evidence. Then inspect the actual sales yourself. The product does not establish fair market value, certify comparable sales, or predict an appeal outcome.