SERVICE
Apply for a decline-in-value
Request an informal review from January to 2 to March 31 or file an appeal when the market value of your property is lower than the assessed value
What to know
Cost
- Two ways to apply for a decline-in-value:
- Free: informal review with the Office of the Assessor-Recorder
- $60: assessment appeal with the Assessment Appeals Board
What to do
Request an Informal Assessment Review (single family residential property)
State law (Proposition 8) allows for a temporary reduction in assessed value in cases where real property declines in value. A decline in value occurs in any year in which the current market value of real property is less than its current assessed value (factored base year value) as of the lien date, on January 1.
If you think that the taxable value of your residential property is greater than the market value, file an informal review. The review process is open from January 2 to March 31. Note, market value is the price a property would sell for when it is put up for sale in a competitive and open market.
Only residential properties are eligible:
- single family dwellings
- residential condominiums
- townhouses
- live-work lofts and
- cooperative units
Online submissions are preferable, but alternately you may download the form below and send your request to: San Francisco Assessor-Recorder's Office, Attn: Informal Review, 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102. Fax: (415) 554-7915 or e-mail: InformalReviewRP@sfgov.org. Be sure to keep a copy for your records.
Forms for download
Informal Review Application (Chinese -非正式估值審查申請表)
About the informal review
Our Office considers the informal requests for review.
Provide our office with information that supports your opinion of market value as of January 1. The best supporting documentation is information on sales of comparable properties in your neighborhood. You should select two comparable sales that sold as close to January 1 as possible, but no later than March 31. Sales later than March 31 will not be considered.
If you are granted a reduction in the Informal Review our office will review the assessed value on your property each subsequent year to determine if the assessed value on January 1 is greater than market value.
The results of informal review will be mailed in July in the form of the Notice of Assessed Value.
You should apply for a decline in value appeal with the Assessment Appeals Board (AAB) if you disagree with the findings of this process. The market value of the property can change yearly, and property owners may disagree with the assessed value from our office.
For more information about decline-in-value reductions and the State laws that guide them, visit our Learn about tax savings: decline-in-value page.
File a decline-in-value assessment appeal (all property types)
If you disagree with the Assessor’s findings, you may also file an Assessment Appeal with the Assessment Appeals Board (AAB), an independent body established to hear and resolve valuation disputes between the Assessor’s Office and property owners.
You can file between July 2 through September 15 of each year. Please note that there are varying deadlines for different types of assessment appeals. Please be sure to use the Assessment Appeals Board website, linked below, to learn more.
A non-refundable filing fee of $60 is due at the time of application and a hearing will be scheduled for you by the AAB at a later date. An Assessment Appeal application and filing fee information may be obtained by contacting the Assessment Appeals Board – Clerk of the Board.
1 Dr. Carlton B. Goodlett Place
City Hall, Room 405
San Francisco, CA 94102
Phone: (415) 554-6778
You may also find these California Board of Equalization resources helpful:
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
Phone
Partner agencies
What to know
Cost
- Two ways to apply for a decline-in-value:
- Free: informal review with the Office of the Assessor-Recorder
- $60: assessment appeal with the Assessment Appeals Board
What to do
Request an Informal Assessment Review (single family residential property)
State law (Proposition 8) allows for a temporary reduction in assessed value in cases where real property declines in value. A decline in value occurs in any year in which the current market value of real property is less than its current assessed value (factored base year value) as of the lien date, on January 1.
If you think that the taxable value of your residential property is greater than the market value, file an informal review. The review process is open from January 2 to March 31. Note, market value is the price a property would sell for when it is put up for sale in a competitive and open market.
Only residential properties are eligible:
- single family dwellings
- residential condominiums
- townhouses
- live-work lofts and
- cooperative units
Online submissions are preferable, but alternately you may download the form below and send your request to: San Francisco Assessor-Recorder's Office, Attn: Informal Review, 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102. Fax: (415) 554-7915 or e-mail: InformalReviewRP@sfgov.org. Be sure to keep a copy for your records.
Forms for download
Informal Review Application (Chinese -非正式估值審查申請表)
About the informal review
Our Office considers the informal requests for review.
Provide our office with information that supports your opinion of market value as of January 1. The best supporting documentation is information on sales of comparable properties in your neighborhood. You should select two comparable sales that sold as close to January 1 as possible, but no later than March 31. Sales later than March 31 will not be considered.
If you are granted a reduction in the Informal Review our office will review the assessed value on your property each subsequent year to determine if the assessed value on January 1 is greater than market value.
The results of informal review will be mailed in July in the form of the Notice of Assessed Value.
You should apply for a decline in value appeal with the Assessment Appeals Board (AAB) if you disagree with the findings of this process. The market value of the property can change yearly, and property owners may disagree with the assessed value from our office.
For more information about decline-in-value reductions and the State laws that guide them, visit our Learn about tax savings: decline-in-value page.
File a decline-in-value assessment appeal (all property types)
If you disagree with the Assessor’s findings, you may also file an Assessment Appeal with the Assessment Appeals Board (AAB), an independent body established to hear and resolve valuation disputes between the Assessor’s Office and property owners.
You can file between July 2 through September 15 of each year. Please note that there are varying deadlines for different types of assessment appeals. Please be sure to use the Assessment Appeals Board website, linked below, to learn more.
A non-refundable filing fee of $60 is due at the time of application and a hearing will be scheduled for you by the AAB at a later date. An Assessment Appeal application and filing fee information may be obtained by contacting the Assessment Appeals Board – Clerk of the Board.
1 Dr. Carlton B. Goodlett Place
City Hall, Room 405
San Francisco, CA 94102
Phone: (415) 554-6778
You may also find these California Board of Equalization resources helpful:
Get help
Address
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102