Assessment Appeals Board

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 Boards.

The Assessment Appeals Boards conduct 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 Boards are separate and independent from the Assessor's Office.

The Assessment Appeals Boards are quasi-judicial bodies composed of three members appointed by the Board of Supervisors. These Boards are administered by the Clerk of the Board of Supervisors. The Board members have professional experience in the fields of real estate, property appraisal, accounting, law, or similar areas. Property owners in the County of San Diego may file an Application for Changed Assessment with the Clerk of the Board of Supervisors. There is no fee for this service.

PROPERTY OWNERS HAVE UNTILDEC. 1st TO FILE AN APPEAL OF ASSESSMENT    

    (Click here for deadline details.)                  Watch Assessment Appeals Video

ASSESSMENT APPEALS APPLICATIONS

• Application For Changed Assessment - PDF Version
  Requires Adobe Reader. This form can be printed, completed and mailed in or submitted in person.
• Application For Changed Assessment - Microsoft Word Version
  Right-click on link and select "Save Target As?"(save as a Word Document to your hard drive or floppy drive)
• Agent's Authorization To Represent Applicant - PDF Version
  Requires Adobe Reader. This form can be printed, completed and mailed in or submitted in person.

Mail applications to:
Clerk of the Board of Supervisors
Legislative Services
1600 Pacific Highway, Room 402
San Diego, CA  92101-2471

Click above for a step-by-step guide to the Assessment Appeals process.

Application Instructions Sample Application Supplemental Form Use when there are additional contiguous parcels which represent one economic unit State Board of Equalization Informational Booklet (To enlarge print use Zoom-in Tool) Agreement to Extend Time Form To be used when nearing the two-year deadline

ASSESSMENT APPEALS BOARD DOCUMENTS

• Assessment Appeals Board Calendar
  
  
• Assessment Appeals Rules of Procedure
  
  
• Assessment Appeals Board Member Fact Sheet
  

Links:

• State Board of Equalization
• Assessor/Recorder/County Clerk

PROPERTY TAX AGENTS:

If you plan on submitting applications in bulk (over 50 applications at one time), please notify our office no later than 2 weeks prior to their arrival. All applications submitted to our office in bulk will be delayed in processing and delayed in being heard before the Assessment Appeals Board. In order to ensure timely processing, please submit applications to our office as you receive them.

To view the Microsoft PowerPoint presentation from the 2008 Property Tax Agents Workshop CLICK HERE.