Governing Documents and Resources

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• Assessment Appeals Board (AAB)

  The Assessment Appeals Board (AAB) looks at the evidence you and the County Assessor provide to decide the fair market value of your property. The Board makes impartial decisions based on the facts shared at the hearing.

  The AAB has four separate boards. The County’s Board of Supervisors appoints the members. Each board has three regular members and two alternate members.

• Assessor's Parcel Number (APN)

  The APN is a unique number your county gives to a piece of land or property. It helps the county track property ownership, taxes, and records.

• Base Year Value

  The value established at the time of a change of ownership (any change to the title) and/or upon completion of new construction.

• Calamity Assessment

  When a taxable property is damaged or destroyed by a qualifying event, the property’s taxable value can be decreased by reassessment.

• Comparable Sales Data

  Comparable Sales ("Comps") are the most common type of evidence used in residential appeals. They represent actual sales of similar types of properties. The sales shall be sufficiently near the value action date and does not include any sale more than 90 days after the lien date (January 1 of the current year). 

• Economic Unit

  A piece of land that cannot be sold by itself because it is part of a larger property. 

• Escape Assessment

  A property tax correction made after the regular yearly assessment. It happens when the County finds that a property was not valued correctly (either it was missed or valued too low). 

• Findings of Fact

  A written summary of what happened during your Assessment Appeals Board hearing. You may request it if you want a formal explanation of the Board’s decision. This may help you if you plan to challenge the decision in Superior Court. 

  To request written findings: 

  Submit a $413 deposit (check only) before your hearing begins. 

  Make checks payable to County of San Diego.

  Deliver your payment to the Clerk of the Board’s Office.

• Lien Date

  January 1 of any given year.

• Penalty Assessment

  An assessment imposed for failure to file an annual property statement for business/personal property or failure to file a change of ownership statement reflecting a change in ownership of real property or a mobile home. This assessment is in addition to your normal property tax assessment.

• Person Affected

  One who owns an interest in property which is the subject of an assessment appeal proceeding.

• Supplemental Assessment

  A supplemental assessment is an assessment for events such as changes in ownership and completed new construction, which occur on or after the January 1 lien date.

• Regular Assessment (Proposition 8)

  A review of your property’s value when the market goes down. If your property’s market value falls below the value on the tax roll, the County can lower your assessed value for that year. 

• Value Action Date/Event Date

  The date the County uses to decide your property’s value. For a Regular (Proposition 8) appeal, the value action date is January 1. For change‑in‑ownership or new‑construction appeals, the value action date is the day the ownership changed or the day the new construction was finished, as shown on your reassessment notice.

• Value on Roll

  The value on roll is your property’s assessed value shown on your assessment notice from the Assessor’s Office.