San Francisco Property Tax Appeal: Deadline and $120 Fee

San Francisco homeowners appeal an assessment to the city's Assessment Appeals Board during a regular filing period that, for fiscal year 2026/2027, ran from Thursday, July 2, 2026 through Tuesday, September 15, 2026. The board's own page is explicit that late applications are not accepted, with no exceptions. The filing fee is $120 per application, waived at or under $7,500 of assessed value, and regular real-property appeals can be filed through the board's online portal. San Francisco is one of eleven California counties on the September 15 date for 2026, so the window is short.

Who hears the appeal

The Assessment Appeals Board is a City and County body, separate from the Assessor-Recorder who set your value. Its office is at 1 Dr. Carlton B. Goodlett Place, City Hall Room 405, San Francisco, CA 94102, telephone 415-554-6778, email AAB@sfgov.org. The complete homeowner's guide explains what an appeal argues; this page covers what is specific to San Francisco.

The deadline is September 15, and the board means it

California's regular filing period opens July 2 in every county and closes September 15 or November 30 depending on whether the assessor mails value notices to all secured-roll owners by August 1 (Cal. Rev. & Tax. Code section 1603(b)). San Francisco mails on time, so it is a September 15 county in the Board of Equalization's Letter To Assessors 2026/023, alongside Alameda, Santa Clara, and eight others. The California deadline guide lists all 58 counties.

The board's page for 2026 states: "The Assessment Appeals Board filing period for FY 2026/2027 is now open between Thursday, July 2, 2026, thru Tuesday, September 15, 2026." And: "Application must be postmarked or submitted by Tuesday, September 15, 2026. The Assessment Appeals Board will not accept any late applications. NO EXCEPTIONS."

Two exceptions to the calendar exist in state law, not in the board's discretion. Under section 1603(b)(4), if the last day falls on a weekend or holiday, an application postmarked the next business day is timely. And a supplemental or escape assessment, such as the reassessment after a purchase, has its own 60-day window from its notice (Publication 30). If you bought recently, read appealing after buying a house.

The $120 fee and when it is waived

The Assessment Appeals Board charges $120 per application, waived when the assessed value, or the amount in dispute, is $7,500 or less. The waiver will almost never apply to a home; it is written for small personal-property and fixture cases. The fee is not returned if the board rules against you.

That makes San Francisco one of the more expensive California counties to appeal in, though well short of Santa Clara's $290. The cost guide has every fee we have verified, and is an appeal worth it? shows how to weigh the fee against the gap in your assessment.

How to file

Supplemental, escape, and other non-regular appeals are filed on paper. The form is the state's BOE-305-AH, Application for Changed Assessment; what to write on the form covers each field. Under Cal. Rev. & Tax. Code section 1604(c), if the board does not hear and decide the application within two years of a timely filing, the opinion of value you wrote becomes the assessed value unless you agreed to an extension, so write a number you can defend.

Try the Assessor first

The Board of Equalization's Publication 30 tells homeowners to "first meet informally with the assessor to discuss the assessment." In San Francisco that is a decline-in-value review request to the Assessor-Recorder. Under Rev. & Tax. Code section 51(a)(2) the Assessor must enroll the lower of your factored Proposition 13 base year value and your home's market value on January 1, and San Francisco condominium and single-family values move enough year to year that the review is worth asking for. The Prop 8 guide explains it.

The informal review does not stop the September 15 clock. If the Assessor has not agreed by early September, file the application and keep talking.

Evidence that works here

Closed sales of similar homes or units, in your neighborhood, near January 1, adjusted for size and condition. For a decline-in-value case, Publication 30 says comparable sales should be no later than 90 days after the lien date. Condominium owners should compare within the same building or comparable buildings; how to find comparable sales shows how to adjust. For an owner-occupied home, Rev. & Tax. Code section 167(a) gives you a rebuttable presumption in your favor once you have supplied what the law requires.

Keep paying

Publication 30: "Filing an application does not excuse the payment of taxes." Pay both installments on time; a win is refunded for the appealed year.

Common questions

I missed September 15, 2026. Is there anything left?

The regular appeal for 2026 is closed, and the board says it makes no exceptions. You can still ask the Assessor-Recorder for an informal decline-in-value review, watch for any supplemental or escape notice with its own 60-day window, and prepare to file when the window reopens July 2, 2027.

Is the $120 refunded if I win?

No. The board's waiver applies only when the assessed value or the disputed amount is $7,500 or less.

Can someone file for me?

Yes. An agent may represent you if you provide written authorization on the application (Publication 30). Drop Property Tax handles the record check, the comparable sales, the filing, and the hearing, with no fee unless the appeal wins; start with a free review.

Does the online portal handle every kind of appeal?

No. The board states the portal is open "for Real Property Regular Assessment Appeals only." Supplemental, escape, and roll-change appeals go in on paper.