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:

• In person
• By mail
• Online (coming soon) 

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

Filing Online

• Please check back soon for more information about filing online.

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.