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San Francisco property tax appeal deadlines

The San Francisco property tax appeal deadline for a regular 2026/2027 assessment is Tuesday, September 15, 2026. File with the Assessment Appeals Board, not the Assessor, between July 2 and that date. The free informal review runs January 2 through March 31 and does not extend September 15. Supplemental, escape, and roll-correction notices run on 60-day clocks of their own.

Missing the date is how most appeals fail before they start — the state's Publication 30 and the National Taxpayers Union Foundation both treat a blown deadline as the unforced error. San Francisco does not accept late regular applications. No exceptions (AAB).

This page is the calendar. For the filing steps, use how to appeal property tax in San Francisco. AppealKit is a flat-fee packet tool, not a law firm; you still file on time.

What is the San Francisco property tax appeal deadline for 2026?

For fiscal year 2026/2027 regular assessments, the Assessment Appeals Board filing period opened Thursday, July 2, 2026 and closes Tuesday, September 15, 2026. The application must be submitted or postmarked by that Tuesday. The online portal is for regular real-property assessments; paper still works at City Hall Room 405 (AAB department page).

If September 15 falls on a Saturday or Sunday, a postmark on the next business day is timely (decline-in-value FAQ). In 2026, September 15 is a Tuesday, so there is no weekend bounce.

The valuation date behind that filing is January 1, 2026, the lien date. You are appealing the enrolled value as of that morning, for a tax year that runs July 1, 2026 through June 30, 2027.

Why isn't the deadline November 30?

California gives counties two regular windows: July 2–September 15, or July 2–November 30. The later date applies unless the Assessor mails a notice of assessed value to all secured-roll owners. San Francisco typically mails the Notice of Assessed Value in July, which is why this county is a September 15 county. Borrowing November 30 from a different county's blog post is how people file a month late.

Confirm the year you are in on the live AAB page before you treat this paragraph as next year's law. The pattern repeats; the weekday of September 15 does not.

When is the informal review deadline?

January 2 through March 31, every year, with the Assessor-Recorder — not the Board. For 2026 that window is closed. Applications submitted after March 31 are not accepted (apply for a decline-in-value).

Eligible property: single-family dwellings, residential condominiums, townhouses, live-work lofts, and cooperative units. Not TICs. Not third-party filings. Two comparable sales, as close as possible to January 1, no later than March 31. Results arrive in July on the Notice of Assessed Value.

The informal deadline and the formal deadline are independent. Filing informal in February does not buy you time past September 15. Skipping informal because you were busy in Q1 does not kill the formal right. The Proposition 8 page explains what you are asking for; this page only times it.

What is the deadline for a supplemental, escape, or roll-correction appeal?

These are not the regular roll, and September 15 is the wrong date unless it happens to fall inside the notice-based window.

  • Supplemental (change in ownership or new construction): file within 60 days of the Assessor mailing the supplemental assessment notice. If you never received a notice, file within 60 days of the supplemental tax bill and attach a perjury declaration (AAB information page; Publication 30).
  • Escape (value the Assessor later discovered was missing or low): file within 60 days of the tax bill date.
  • Roll correction / other roll change: within 60 days of the Assessor's notice.
  • Calamity / misfortune reassessment: within six months of the notice.
  • Base-year (the enrolled value from a purchase or new construction, once it hits the regular roll): during the July 2–September 15 window in the year it is first enrolled, or within the following three years. A late base-year win is not retroactive to skipped years, which is why Pub 30 says file early.

Those applications are paper-only in San Francisco. Do not wait for the online regular-assessment portal to open. See supplemental assessment and reassessment if the notice vocabulary is new.

Does the informal review extend the September 15 deadline?

No. The Assessor says you can file both: if you are not satisfied with the informal result — a Notice of Assessed Value letter mailed by the end of July — you may still file with the Assessment Appeals Board between July 2 and September 15 (decline-in-value FAQ). If July's notice arrives close to the deadline, that is a reason to have the formal application ready, not a reason to assume the Board will wait.

When do I have to pay, if the appeal is still pending?

On the Treasurer's calendar, not the Board's. Secured bills are mailed in October. The first installment is delinquent after 5:00 p.m. on December 10; the second after 5:00 p.m. on April 10; each late installment takes a 10% penalty. On June 30 unpaid tax becomes defaulted (Secured property taxes). Filing an appeal does not pause those dates. A reduction produces a refund with interest after the fact.

The FY 2025-26 secured rate is 1.18268325%. The FY 2026/2027 rate is adopted later; use the published rate as the current official figure, and remember that direct charges on the bill are not the assessed-value line you are appealing.

The Board itself has up to two years from a timely filing to schedule, hear, and decide (BOE FAQs). You will get at least 45 days' notice of the first hearing. That two-year clock is not extra filing time. It is wait time after you already filed.

What other dates sit next to the appeal calendar?

A few that are not appeal deadlines but get mixed in:

  • January 1 — lien date and valuation date for a regular decline-in-value case.
  • February 15, 5:00 p.m. — full homeowners' exemption if you occupy the home; February 16 through December 10 yields 80% (exemption page).
  • July — Notice of Assessed Value, typically. Informational. Not a bill.
  • Hearing-fee due date — 30 days before a full Board hearing, if a hearing fee applies (AAB fees). Withdraw in writing by that same 30-day mark to recover the hearing fee.
  • 14 days after a hearing-officer recommendation — window to demand a three-member panel (AAB information page).
  • 30 days after a denial-for-nonappearance notice — window to ask the Board to reconsider if you missed the hearing.

The $120 filing fee is due with the application, not later.

How do I not miss September 15 in practice?

Read the notice in July the day it arrives and write the date on a calendar you actually see. Back up two to three weeks to assemble comparable sales timed to January 1 — the 90-day-after rule means a spring shopping spree on listing sites will not save you in August. If you occupy the home, confirm the exemption is on the notice. If the notice is a supplemental or escape, start the 60-day count from the mail date printed on it, not from "September 15 in my head."

Neighborhood does not change the county calendar. Noe Valley, Pacific Heights, the Sunset, the Richmond, the Mission, and Bernal Heights all file with the same Board, in the same room, by the same Tuesday. The hub is the overview; this page is the clock.

The free check will not file for you and will not move a deadline. It will tell you whether the January 1 comps support spending the $120.

What does a full San Francisco appeal year look like on a calendar?

A homeowner who uses both paths, in order, is living through two offices and four seasons:

  • January 1 — lien date. Every regular decline-in-value comp you will later use has to make sense as of this morning.
  • January 2–March 31 — informal review, if you qualify. Two comps, no later than March 31. Closed for 2026; open again next January.
  • February 15 — full homeowners' exemption deadline if you occupy the home.
  • July — Notice of Assessed Value. Informal results, if any, show up here. This is also when you can see whether a prior Prop 8 number was restored.
  • July 2–September 15 — formal AAB window. FY 2026/2027 closes Tuesday, September 15, 2026. The $120 fee is due with the application.
  • October — secured bill mails.
  • December 10 and April 10 — installment delinquency dates, 10% penalty, appeal or no appeal.
  • Hearing — at least 45 days' notice, up to two years from filing. Hearing fee, if any, due 30 days before a full Board date.

None of those dates moves because you live in Noe Valley or the Mission. Neighborhood changes the comps, not the clock. The how-to is the sequence inside this calendar. The hearing page is what the last line feels like in Room 405.

If a supplemental or escape notice arrives in November, do not wait for "next July 2." Count 60 days from that notice or bill. That is the date people miss because they bookmarked September 15 and stopped reading.

Online filing, when the portal is open for regular assessments, still has to be received with payment by the deadline — a started application is not a filed one. Paper filers should assume mail delay and keep proof of postmark. Room 405 in-person drop-off is the belt-and-suspenders option the Board publishes for a reason. The $120 is due with the application, not at the hearing (AAB fees).

Base-year filings have a longer fuse than people use: the year the new value first hits the regular roll, plus the following three years, still inside each year's July 2–September 15 window. Waiting does not make the reduction retroactive (Publication 30). File the year you have the notice.

Calamity reassessments are the exception people search in the wrong guide: six months from the notice, not 60 days, not September 15. Confirm the notice type before you count.

FAQ

What is the San Francisco property tax appeal deadline for 2026?

For a regular FY 2026/2027 assessment, July 2 through September 15, 2026. The Board does not accept late applications. Online or postmark by Tuesday, September 15 (sf.gov AAB).

What if I missed the March 31 informal review?

File the formal Assessment Appeals Board application by September 15. Informal review is closed for 2026/2027 after March 31; it does not come back until the next January (sf.gov apply-decline-value).

What if I received a supplemental tax bill?

The regular September 15 window probably does not apply. Supplemental appeals are generally due within 60 days of the Assessor's notice (or the bill, if no notice arrived). Those filings are paper-only (AAB information page; Publication 30).

Does filing an appeal pause my December 10 or April 10 payment?

No. Pay on time to avoid a 10% penalty. A later reduction is refunded with interest (Treasurer; BOE FAQs).

Is San Francisco a November 30 county?

No. Because the Assessor mails annual notices, the regular deadline is September 15 (Notice of Assessed Value page; AAB).

How long after I file will I get a hearing date?

Notice at least 45 days before the first hearing. The Board has up to two years from a timely filing to hear and decide (BOE FAQs).

Can I file after September 15 if I just found out I was over-assessed?

Not for that year's regular roll. There are no late regular applications. A new decline-in-value case would wait for the next cycle's windows, unless you have a supplemental, escape, or calamity notice with its own clock (sf.gov AAB).

When is the $120 fee due?

With the application. It is non-refundable once accepted, with published waivers for court-fee-waiver eligibility, assessments of $7,500 or less, or an opinion-of-value gap of $7,500 or less (sf.gov AAB fees).

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This is general information, not legal or tax advice. AppealKit is a self-service tool, not your representative.