Prepare for your hearing
Hearing notification and confirmation
Confirm your hearing
We send your hearing notice at least 45 days before your hearing to the mailing address you gave us. Tor keep your case on track, follow the instructions on your notice an confirm your attendance no later than 21 days before the hearing.
To reschedule your hearing
Each party gets one postponement. If you need to reschedule, use the postponement/continuance request form and submit it at least 21 days before your hearing date.
How to update your contact information
If your mailing address or contact information has changed, complete the contact informatin change request form.
Email us at AssessmentAppeals@sdcounty.ca.gov to update your information or ask questions about your hearing.
Your assessment appeal hearing
What to expect at your hearing
Assessment appeals board hearings are informal, but they follow official rules under California’s Revenue and Taxation Code.
The assessment appeals board:
- Is a three‑member panel appointed by the Board of Supervisors
- Is independent from the Assessor’s Office
- Reviews evidence from you and from the Assessor
- Makes its decision using accepted appraisal methods and legal requirements
The board does not rely on personal opinions. What you believe is important may not be considered relevant under state law.
Evidence you can bring
For most homes, comparable sales are common evidence. Your sales should:
- Be close to January 1, the lien date
- Occur no later than 90 days after January 1
Bring enough copies of your documents. We recommend five sets.
Be ready to explain why your evidence supports your opinion of value.
Who can represent you
You may:
- Represent yourself
- Authorize someone who knows your case well
- Have an attorney or authorized agent appear for you
If you use an agent, you must complete the agent authorization form.
If you do not appear, your application may be denied. Some boards may allow you to request a new hearing date if you show good cause.
What happens during the hearing
During the hearing:
- You present your evidence.
- The Assessor presents their evidence.
- The board considers all relevant information under the law.
The board may announce its decision at the hearing or mails it to you later. If the board reduces your property value, the County will process any refund.
Tips to help you prepare
Hearings are open to the public. You can:
- Attend a hearing before your own to understand the process
- Listen to a live hearing by calling 619‑531‑4717
- Review hearing schedules on the Clerk of the Board’s website
Preparing your evidence carefully and observing a hearing in advance can help you understand what is considered persuasive.
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