Property Tax Assessment Appeals

The property taxes you pay are primarily based on your property's assessed value as determined by the County Assessor. If you disagree with value established by the Assessor, you can appeal that value to the Assessment Appeals Board.

The Assessment Appeals Board conducts hearings on property assessment disputes. Acting on the basis of relevant evidence submitted at the hearing, it is their role to make a fair, impartial decision on all property assessment disputes appealed, between taxpayers and the Assessor. The Assessment Appeals Board is separate and independent from the Assessor's Office.

For Fiscal Year 2024-2025, individuals and businesses seeking to appeal their property tax assessments may do so between July 2, 2024 and December 2, 2024.

Need help filing an appeal or need information about your current appeal? View the step-by-step guide to understand the process when filing a property tax assessment appeal. After viewing the step-by-step guide, complete and submit an Assessment Appeal Application.

• Assessment Appeal Application (PDF)
  • Application Instructions
  • Sample Applications (PDF)
  • Additional Forms

  The application and forms can be printed, completed and mailed in, or submitted in person to:

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

  ASSISTANCE FOR THE DISABLED

  Individuals requiring sign language interpreters should contact the American with Disabilities Coordinator at (619) 531-5205, in advance of the meeting so that arrangements may be made. An area in the front of the hearing room is designated for individuals requiring the use of wheelchair or other accessible devices.

  NOTICE TO PROPERTY TAX AGENTS:
  

  As a Property Tax Agent, your responsibility is to process Assessment Appeal Applications on behalf of your clients. Therefore, it is beneficial to send in applications as quickly as possible. If you are planning to submit applications in bulk, please notify the Clerk of the Assessment Appeals Board at (619) 531-5777.

  Please view the informational presentation from the 2010 Property Tax Agents Workshop to assist in filing your applications on behalf of your clients.

  Application, forms and instructional documents all require Adobe Acrobat Reader.

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