Understanding the Assessment Appeal process

Before you file an Assessment Appeal

If you think your property’s assessed value is too high, you can file an assessment appeal. Review your Notice of Assessed Value and contact the Assessor first. They can explain your assessment and may be able to fix issues without a hearing.

Keep paying your property taxes

Filing an appeal does not pause your tax bill. Keep paying on time. If your value is reduced, we will process your refund automatically.

Know who does what

Different offices handle different parts of the property tax process.

  • The Assessor sets your property’s value.
  • The Auditor and Controller calculates your tax bill.
  • The Treasurer-Tax Collector sends bills and collects payments.
  • The Clerk of the Board receives appeal applications and schedules hearings.

Appeals timeline

Assessment appeals boards are independent and make legally binding decisions. State law gives them up to 2 years from the date you file to make a decision.

When you are ready to file, go to the Clerk of the Board’s assessment appeals page.

There is no fee to file

You do not need to pay a fee to submit an assessment appeal application.

Find your parcel number

Your Assessor's Parcel Number (APN) is on your property tax bill.

If you cannot find it, contact the Assessor's Office.

Decide if you want an agent or attorney

You may represent yourself or authorize someone to represent you. If you hire an agent or attorney after submitting your appeal, you must also submit the Authorization of Agent/Designation of Attorney form.

What happens after you file?

After you submit your appeal on time and with all required information, you will get a notice within about two weeks. This notice includes your appeal application number. Keep this number for future reference.

Your application is assigned

Your application is assigned to an appraiser. They will contact you if they need more details about your property. They may ask for documents, photos, or comparable sales.

You can exchange information

You may request an “exchange of information.” This lets you and the assessor share evidence before the hearing, so both sides know what will be discussed.
In some cases, you may also have a pre-hearing conference. These steps can help resolve issues without needing a formal hearing.

Hearing timelines

Assessment appeals take time. Hearings are often scheduled several months after you file. By law, we must resolve your appeal within two years of your filing date.
When a hearing is scheduled, we will send you a notice at least 45 days before your hearing date.

If you need to reschedule

If you want to change your hearing date, use the postponements and continuances reset request form.

Need help?

If you have questions about your hearing, email AssessmentAppeals@sdcounty.ca.gov.
 

Types of Appeals you can file

The type of appeal you file depends on why you disagree with the value.

Below are the main types of appeals and when you can use them.

Decline in value appeal (often called a Prop 8 appeal)

File this appeal if you believe your property’s market value on January 1 is lower than its current assessed value. 

  • File during the regular filing period.

Decline in value appeal sample.

Base year value appeal

File this appeal if you disagree with the original value the Assessor set when you bought the property or completed new construction.

You can file:

  • During the regular filing period for the year the value was enrolled, or
  • Within three years if you missed the 60‑day supplemental filing window.

Base year value appeal sample.

Supplemental assessment appeal

File this appeal if you received a supplemental notice or supplemental tax bill after a change in ownership or new construction.

  • You have 60 days from the date on your notice or bill to file.

View supplemental appeal samples:

Escape assessment appeal

File this appeal if the Assessor billed you for a prior year that was not previously assessed.

  • You have 60 days from the date on the tax bill to file.

View escape appeal samples:

Calamity reassessment appeal

If your property was damaged by a qualifying disaster, you must first submit a calamity reassessment request to the Assessor.

The Assessor will determine:

  • Whether the damage qualifies, and
  • How much the property value should be reduced.

If you disagree with the reassessed value, you can then file an appeal with the Clerk of the Board.

Calamity appeal sample

Penalty or allocation appeals

If your appeal involves penalties or how value is allocated, use the standard assessment appeal application and follow the Clerk of the Board’s instructions.

Penalty appeal sample