Property Tax Assessment Appeals

The Office of the Clerk of the Board accepts Assessment Appeals Applications from taxpayers seeking a reduction in property tax assessment and reviews these applications for compliance with State and local requirements.

Property taxes are based on your property's assessed value set by the County Assessor. If you disagree with that value, you can file an appeal with the Assessment Appeals Board.

The Assessment Appeals Board holds hearings to resolve assessment disputes. Using the evidence presented, the Board makes fair, impartial decisions. It operates independently from the Assessor’s Office.

The Clerk of the Board supports these hearings by preparing agendas and maintaining official records. Questions about applications, the appeals process, or hearing procedures should be directed to the Assessment Appeals Unit. If you think your property’s market value is lower than its assessed value, you may also request a free informal review from the Assessor’s Office.

2026 Filing season update

The Regular Filing Season is now open from July 2nd  through November 30th. Please ensure your Regular Assessment Appeal Application is submitted on time and completed in full to be considered for the appeals process.

If you are filing as a Property Tax Agent, please submit your applications as early as possible. If you plan to submit applications in bulk, notify the Clerk of the Board - Assessment Appeals Unit at 619-531‑5777.

Contact us

Assessment Appeals Unit
1600 Pacific Highway, Room 402
San Diego, CA 92101
619-531-5777
AssessmentAppeals@sdcounty.ca.gov