San Francisco property tax appeal 2026: deadline and steps
For a regular 2026 assessment appeal, San Francisco states a July 2 to September 15 filing window. This guide explains the decision and filing path.
2026 deadline: September 15 for a regular appeal
San Francisco's Assessment Appeals Board states that regular assessment appeals are generally due from July 2 through September 15 when the Assessor issued the notice by August 1. Different rules apply to supplemental, escape, and calamity assessments. Read the City's current filing instructions before relying on a deadline.
First question: is the assessed value above supportable January 1 market value?
A higher tax bill alone does not establish an appeal. For a regular decline-in-value appeal, the relevant question is whether the property's market value on January 1 was below the assessed value on the notice. Comparable sales can help, but their timing, similarity, condition, and terms matter.
Run a free property-specific screen to organize public-record evidence. A screen is a research starting point. It is not an appraisal, legal advice, tax advice, representation, or a prediction of the Board's decision.
Choose the right City path
- Informal decline-in-value review
- The Assessor offers a separate residential review process. It has its own timing and does not preserve the right to a formal Board hearing. See the Assessor's decline-in-value guidance.
- Formal regular assessment appeal
- You file an application with the independent Assessment Appeals Board and pay the City's stated filing fee. A filing can lead to a hearing. The Board, not this site, decides the assessment.
- Supplemental, escape, or calamity assessment
- These notices use different filing periods. Do not apply the September 15 regular-roll date without confirming the notice type in the City instructions.
Prepare before opening the filing portal
- Keep the annual notice or tax bill, plus the parcel or block-and-lot information.
- Write a January 1 opinion of value that you can explain with evidence.
- Select genuinely comparable sales and document material differences.
- Save the application confirmation, receipt, and evidence together.
Our screenshot filing guide walks through the online portal. Open the official Assessment Appeals Board portal for the live application and current notices.
Filing is the beginning of the process
Pay property taxes by their due date while the appeal is pending. The City's instructions describe the hearing process and deadlines; California guidance generally allows the Board up to two years to hear and decide a timely application, subject to stated exceptions and extensions.
Keep a dated copy of the comparisons and source documents used to form your value opinion. Recheck sale facts and property differences before a hearing.
Important limits
SF Property Tax Appeal is an independent self-service evidence tool. It does not file an appeal, sign forms, represent homeowners, provide legal or tax advice, provide an appraisal, or guarantee a reduction or refund.