Filing your assessment appeal

When you can file

Your filing deadline depends on the type of assessment you are appealing.

Regular assessments:

The filing period is July 2 to November 30 each year.
If November 30 is a weekend or holiday, the deadline moves to the next business day.

Supplemental and escape assessments:

You usually must file within 60 days of the date on your tax bill.

What you must include

If you are appealing a supplemental or escape assessment, include a copy of the tax bill that was mailed to you.
You can contact the Tax Collector to request a printed copy.

Notices from the Assessor’s Office, such as proposed escape assessments or reassessment notices, are not tax bills. You cannot appeal those notices.

How to file your appeal

You must file your appeal with the Clerk of the Board. Filings sent to any other County office are not valid.

You can file:

• Online
• By mail
• In person

Filing online

Creating your account

You need a portal account before you can file an assessment appeal application.

1. Go to the portal's register page.
   • If this is your first time using the portal, select Register.
   • If you already have an account, select Go to login.
2. Enter your information.
   • Provide the following:
     • First Name
     • Email address you check ofter (we will send all notices about your appeal to this email)
   • Your last name and phone number are optional.
3. Read and agree to the terms of service.
   • Check the box to agree and select Continue.
4. Create your password and confirm it.
5. Verify your email.
   • Check your email for a message from the portal.
   • Select Verify your account.

After you sign in, you will see your dashboard.  It will be empty until you file an appeal.

To file your first appeal, select Create appeal.  Any appeal you submit will appear in your dashboard, and you can check their status at any time.

Filing an appeal online

Before you begin, have your assessment notice or tax bill ready. You will need information from these documents to complete your appeal.

Log in to your portal account. Your dashboard shows any appeals you have already filed.

1. To start a new appeal, select Create appeal.
2. Select your assessment type
   • Choose your assessment type and roll year (regular or supplemental assessment year).
   • The page will show the filing deadlines for your assessment type.
   • Your progress saves automatically.  You can stop and return later.
3. Identify who is filing.
   • If you are the property owner:
     • Select Owner.
     • Your name an email address fill in automatically.
     • Enter your mailing address and a daytime phone number.
   • Choose how you want to receive notices:
     •     Email (recommended): Fastest way to get updates from the clerk's office.
     • U.S. Mail: Paper notices sent to your mailing address
   • If you are an agent filing for someone else:
     • Select Agent.
     • You must upload a signed authorization of agent form.
     • The page explains exactly what needs to be included in the authorization.
4. Tell us about the property.
   • Enter the parcel number or the tax bill number.
   • Enter the property street address
   • If your property has more than one parcel, you can add additional parcels at the bottom of the page.
5. Enter your values.
   • You must provide two values:
     • The assessor's enrolled value (from your notice)
     • Your opinion of value
   • Your opinion of value is required.  If you leave it out, your application may be rejected.
6. Explain why you are filing.
   • Tell us the reason for you appeal.
   • Choose if you want the Assessment Appeals Board to issue written findings.
7. Upload your documents
   • Upload documents that support your appeal
   • Read the instructions carefully.  Some documents should be uploaded with your application, while others shoud only be uploaded later or upon request.
8. Review and submit
   • Declare that your application is valid.
   • Type your name as your signature and select Submit.
   • Your application goes to the clerk's office for review.  Once it is accepted, you will receive an appeal number.

You can log in any time to check the status of your appeal.

Adding documents to your appeal

You can upload documents after your appeal is filed.

1. Open your appeal.
   • Log in to your portal account.
   • On your dashboard, find your appeal and select it to open the details page.
2. Upload your files.
   • Select Add documents.
   • Drag and drop files into the upload area, or select the upload icon to choose files from your computer.
3. View your uploaded documents.
   • You can see all documents that have been uploaded or created for your appeal.
   • Select the Documents indicator to view them.

Confirming your hearing

You will receive a formal hearing notice by email or U.S. mail, based on the preference you selected on your appeal.

1. Respond to your hearing notice
   • Open your appeal
     • Log in to your portal account.
     • On your dashboard, select the appeal related to the hearing notice.
2. Go to the hearing confirmation
   • Select the Hearings menu.
   • Choose Respond to hearing confirmation.
3. Submit your response
   • Select your response option
   • Type your name as your signature
   • Select Submit to file your confirmation.

Filing by mail

The filing date is based on:

• The USPS postmark for mailed applications
• The date the package is scanned by private carriers like FedEx or UPS

A home or office postage meter cannot be used to establish the filing date.

Send your completed Assessment Appeal forms to:

Clerk of the Board of Supervisors
Assessment Appeals Services
1600 Pacific Highway, Room 402
San Diego, CA 92101-2471

Avoid common filing mistakes

How your application is reviewed

Before your application is accepted, we review it to make sure all required information is complete and correct.

If something is missing or incorrect, we will send you a letter explaining why your application is incomplete or invalid. The letter will give you a deadline to fix the issues and resubmit.

If you do not respond in time, or you only fix some of the issues, your application will be considered invalid.

If you disagree with this decision, you may request a validity hearing before the Assessment Appeals Board.

Common filing mistakes

These errors can delay your appeal or make your application invalid:

• Missing signature
• Leaving required fields blank
• Incorrect Assessor’s Parcel Number (APN)
• Filing with the wrong office
• Not including your tax bill when required

Make sure you file with the correct office

You must file your appeal with the Clerk of the Board.

Filings sent to any other County office are not valid.

When your tax bill is required

Some appeal types require you to include a copy of the tax bill mailed to you.

If you need a printed copy, contact the Tax Collector.

What to do if your application is returned

Correct all listed issues and resubmit your application as soon as possible.
Filing deadlines still apply, so respond quickly to avoid losing your chance to appeal.