Mission Property Tax Appeal

The Mission is Planning's Mission, listed separately from Noe Valley, Bernal Heights, Castro/Upper Market, Potrero Hill, and the Inner Mission-adjacent names people collapse on listing sheets (SF Planning). A Mission property tax appeal has a local evidence problem — mixed housing types on the same block — and one local legal problem the rest of this cluster does not share as often: tenancy-in-common units cannot use the Assessor's informal review.

That TIC rule is on the Assessor's own FAQ: unlike condos and co-ops, TIC units do not have separate parcel numbers, so a single-unit informal review is too complex. TIC owners file a formal Application for Changed Assessment with the Assessment Appeals Board between July 2 and September 15 (decline-in-value FAQ). If you own a TIC in the Mission, skip the January–March portal and calendar the formal window.

AppealKit is a flat-fee tool, not a law firm. No Mission median, no local over-assessment rate.

Why Mission comps fall apart

The housing stock is the reason this page exists: Victorian and Edwardian flats, condos, live-work lofts, TICs, a smaller set of single-family houses, and commercial corridors on Valencia, Mission Street, and 24th. Publication 30's similarity test is unforgiving about use and type (Publication 30). A condo is not a house. A TIC interest is not a subdivided condo. A live-work loft is not a residential flat. A mixed-use building with ground-floor retail is not a pure residential sale — the income approach may be the method the Board expects (BOE FAQs).

Geography inside the name still matters. Valencia-corridor demand is not the same as the residential blocks south of 24th, and neither is a substitute for Noe Valley up the hill or Bernal Heights over the southern edge. Those are different Planning names. A short walk is not a comparable.

Time: January 1 valuation date; no sales more than 90 days after (BOE FAQs); informal review (if you qualify and are not a TIC) cuts off at March 31 (apply for a decline-in-value). Method: finding comparable sales. Condos: same building first.

What is not Mission-specific

The $120 fee, the September 15, 2026 regular deadline, December 10 / April 10 installments, and the Board's power to raise as well as lower. Those are on the hub, the how-to, and the hearing guide. Informal review remains available for Mission condos, houses, townhouses, live-work, and co-ops during January 2–March 31; it is the TIC carve-out that is the local trap.

Longtime Proposition 13 base years in the Mission are often already below market. Recent purchases and restored Proposition 8 values are the enrolled numbers worth testing. The free check will not file a TIC informal review that the Assessor will not accept. It will show the January 1 grid.

FAQ

Can I use informal review on a Mission TIC?

No. The Assessor excludes TICs because they lack separate parcel numbers. File formally with the Assessment Appeals Board between July 2 and September 15 (sf.gov decline-in-value FAQ).

Can I use a Noe Valley sale for a Mission house?

Different Planning name, different hill. Start in the Mission and type-match (sfplanning.org).

Is a Valencia condo a comparable for a Mission Street flat?

Probably not without a hard similarity story. Type, use, and micro-location are separate tests (Publication 30).

Same September 15 deadline?

Yes, for the regular roll. TIC owners do not get extra time because they missed informal review (sf.gov AAB).

Related

• San Francisco property tax appeal hub
• How to appeal in San Francisco
• Finding comparable sales
• Proposition 8
• Deadlines
• Noe Valley · Bernal Heights
• Free check

Sources

• SF Planning — Mission listed separately from Noe Valley, Bernal Heights, Castro/Upper Market, Potrero Hill. -> https://sfplanning.org/resource/neighborhood-group-organizations
• Decline-in-value FAQ — TIC units excluded from informal review. -> https://www.sf.gov/information--learn-about-tax-savings-decline-value
• Apply for a decline-in-value — eligible types; March 31 cutoff. -> https://www.sf.gov/apply-decline-value
• BOE Publication 30 — use, type, and physical similarity. -> https://www.boe.ca.gov/proptaxes/pdf/pub30.pdf
• BOE assessment appeals FAQs — 90-day rule; income approach when appropriate. -> https://www.boe.ca.gov/proptaxes/faqs/assessappeals.htm
• Assessment Appeals Board. -> https://www.sf.gov/departments--assessment-appeals-board