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.

2009-2010 Assessment Appeals Filing Period:   Individuals and businesses seeking to appeal their property tax assessments for 2009-2010 may do so between July 2 and November 30, 2009.  Applications must be filed at or mailed to the office of the Clerk of the Board of Supervisors, 1600 Pacific Highway, Rm. 402, San Diego, CA  92101.

ASSESSMENT APPEALS APPLICATIONS

• Application For Changed Assessment - PDF Version
  Requires Adobe Acrobat Reader. This interactive form can be completed online, printed, and mailed in or submitted in person.
• 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) State Board of Equalization video: This video walks you through the process of preparing and presenting your Assessment Appeal of your Property Tax Assessment at your county Board of Equalization or Assessment Appeals Board. 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
  

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.

Please view the informational Microsoft PowerPoint presentation from the 2009 Property Tax Agents Workshop to assist in filing your applications on behalf of your clients.