Assessment Appeals

An assessment appeal is a process whereby property owners can appeal their property’s assessed value to an independent citizen’s review board appointed by the Board of Supervisors. This board will review the evidence presented by the Assessor’s Office and the taxpayer, and will then establish the taxable value for the property.

An assessment appeal can be filed on either the supplemental or the regular assessment. When appealing a supplemental assessment, the appeal must be filed within 60 days from the mailing date on the supplemental tax bill. When appealing the regular assessment, the appeal must be filed between July 2 and November 30.

If the property owner and the Assessor’s Office reach an agreement on the value of the property, as happens in most cases, and sign a written stipulation, no appearance is necessary. However, if an agreement is not reached with the Assessor’s Office, the property owner or an authorized agent must appear at the hearing or the case will be denied.

You should present information that helps to support your opinion of market values, such as sales information of comparable properties. When valuing property for purpose of either the regular roll or the supplemental roll, the Assessment Appeals Board shall not consider a sale if it has occurred more than 90 days after the date for which value is being estimated

As required by state law, the Assessor’s Office keeps a listing of all recent sales, and this information is available at all Assessor branch offices as well as the main office at the County Administration Center, 1600 Pacific Highway, Room 103. Another option is to simply contact a local real estate agent within your area who will normally provide you with recent sales in your neighborhood at no cost.

Because of the extremely large number of assessment appeals cases being filed, chances are we will not be able to get to your case prior to the December 10th property tax installment deadline. Therefore, you should pay the December 10th installment, and hopefully, you will receive a corrected tax bill in time for the April 10th installment. If you pay both installments prior to receiving a corrected tax bill, any overpayment will be refunded.

The necessary application for filing an assessment appeal can be obtained by writing the Clerk of the Assessment Appeals Board at 1600 Pacific Highway, Room 402, San Diego, California 92101 or by calling them at (619) 531-5777. Click here for more information for APPLICATION FOR CHANGED ASSESSMENT.

In addition, assessment appeals forms are available at all Assessor branch offices located throughout the county. Click here for Branch OFFICE LOCATIONS AND PHONE NUMBERS.