San Francisco property tax assessment: how it works and how to appeal

Last updated 2026-07-10

How does San Francisco property tax assessment actually work?

Two rules run your San Francisco property tax bill: the California Constitution (as amended by Proposition 13 in 1978) and the San Francisco Office of the Assessor-Recorder. Learn both and the rest falls into place.

When you buy, the purchase price becomes your "base year value." That is the number the assessor locks in. Each year after, the assessor can raise your assessed value by no more than 2% or the rate of inflation, whichever is lower. ^[1] The base tax rate on that assessed value is 1% under Proposition 13, plus a stack of voter-approved bonds and special assessments. ^[2]

For fiscal year 2024-2025, the combined rate for most San Francisco residential properties lands somewhere between 1.15% and 1.20% of assessed value once you add the bond levies. The exact rate shifts by neighborhood because some special assessment districts cover only part of the city. ^[2]

Here is what trips people up. Your assessed value has almost nothing to do with what your neighbor's house sold for last month. Two identical houses on the same block can carry wildly different tax bills if one was bought in 1990 and the other in 2024. That is Proposition 13 working exactly as designed. Bought recently? Your bill will feel high. Inherited or owned for decades? It probably feels low. Neither is an error.

The assessor does independent reassessments in a few cases. New construction triggers a reassessment of the new portion. Change of ownership triggers a full reassessment. Certain transfers (like adding a co-owner) can trigger partial reassessments. California Revenue and Taxation Code Section 60 defines "change of ownership" for these purposes. ^[3]

For how assessed value differs from market value across states, see property assessment value.

What is Proposition 13 and why does it dominate your SF tax bill?

Proposition 13 passed in June 1978 and now lives in Article XIII A of the California Constitution. Three rules govern almost everything about California property taxes:

1. The maximum ad valorem tax rate is 1% of "full cash value" at the time of acquisition. 2. Annual increases to assessed value are capped at 2% or the Consumer Price Index, whichever is lower. 3. Properties get reassessed to market value only when they change ownership or undergo new construction. ^[1]

The California Legislative Analyst's Office estimated in 2020 that Proposition 13 limitations cut statewide property tax revenues by roughly $11 billion a year compared to a market-value system. ^[4] That number matters to you because it explains why the city keeps passing new bond measures, which layer on top of the 1% base rate.

For San Francisco owners, the practical ceiling is simple: your base year value grows 2% a year at most, no matter what the market does. Buy in 2015 for $1.2 million and your 2025 assessed value tops out around $1.46 million (about 2% compounded over 10 years), even if the home is worth $2 million today. You are not overtaxed there. You are winning under Proposition 13.

Proposition 19, passed in November 2020, rewrote some of Proposition 13's transfer rules. Parent-to-child exclusions got much narrower starting February 16, 2021. If you inherited a San Francisco property after that date and expected your parents' low assessed value to carry over, you may have been surprised. The exclusion now applies only if the child makes the property their primary residence, and the benefit is capped. ^[5]

For a national comparison of assessment systems, see property tax explained: how it's set and how to appeal it.

How does the San Francisco assessor calculate your assessed value?

The San Francisco Office of the Assessor-Recorder handles every property assessment in the city-county. When a property changes hands, the assessor uses the sale price as the new base year value in almost all cases. This is the "purchase price presumption," the default under California Revenue and Taxation Code Section 110. ^[3]

For new construction, the assessor adds the value of the new work to your existing base year value. The existing portion stays put. Only the new portion gets reassessed.

Inheritances and some family transfers can qualify for exclusions. The parent-child exclusion (post-Proposition 19) and the grandparent-grandchild exclusion are the main ones. Both require a claim filed with the assessor within three years of the transfer or before the property sells, whichever comes first. Miss that window and it gets expensive. ^[5]

The assessor also audits commercial and income-producing properties to confirm the rolls reflect actual acquisition costs. Own a small apartment building and refinanced or made improvements? The assessor may flag it. Permitted construction triggers a reassessment of the added square footage or structural change.

Your annual assessment notice lands in the mail between July and August. The front shows your assessed value and the deadline to appeal. Keep it. That deadline is real, and the assessor grants extensions only in extremely narrow cases. ^[6]

You can check your current assessed value and tax bills anytime on the SF Assessor's online portal. ^[6]

When does the San Francisco assessor reassess your property?

Three main triggers cause a reassessment. Know them and you avoid surprises.

Change of ownership is the big one. When real property changes hands, the assessor reassesses the whole property to market value as of the transfer date. That new number becomes your base year value going forward. ^[3]

New construction is the second trigger. Permits pulled and finaled for additions, ADUs, new structures, or major renovations lead the assessor to add the market value of the new work to your existing base year value. The original structure's value stays unchanged. Add a $300,000 ADU to a home with a $600,000 assessed value and your new assessed value is roughly $900,000.

Decline in market value below assessed value is the third case, and it runs the other direction. Under California Revenue and Taxation Code Section 51(a)(2), if the market value of your property falls below its current assessed value, the assessor is supposed to lower the assessment to market value. ^[7] The office runs annual sweeps and may lower your value automatically if the data supports it. But plenty of owners slip through that sweep. That gap is where the Decline-in-Value appeal earns its keep.

The assessor does not reassess because real estate prices rose. If the San Francisco market climbed 30% since you bought, your bill goes up 2% at most, not 30%. That protection is the heart of Proposition 13 for long-term owners.

How do San Francisco property tax rates compare to other California counties?

The base rate is 1% everywhere in California under Proposition 13. What differs between counties (and between neighborhoods inside San Francisco) is the pile of add-ons: school bonds, infrastructure bonds, special assessment districts.

The table below shows approximate 2024-2025 combined effective rates for residential properties in selected California counties. These are approximations because the exact rate depends on which special districts your parcel sits in. Always verify on your county assessor's or tax collector's website.

County	Approx. combined rate (2024-25)	Notes
San Francisco	1.15% - 1.20%	Multiple SF Unified and city bond levies
Los Angeles	1.20% - 1.25%	Varies widely by city/district
Santa Clara	1.10% - 1.30%	Large school bond portfolio
Orange County	1.05% - 1.15%	Generally lower bond burden
San Diego	1.10% - 1.25%	Varies by city

Sources: California State Board of Equalization county rate files; individual county assessor sites. ^[2][8]

For Orange County specifically, oc property tax walks through how that county's add-ons differ from SF's.

San Francisco's bond load has grown because voters keep passing school bonds, city infrastructure bonds, and special measures. Each one shows up on your tax bill as its own line item. Add them and you get the combined rate. The city's controller publishes an annual report with the full breakdown. ^[2]

What is a Decline-in-Value appeal and who should file one?

This is the most common legitimate reason a San Francisco homeowner has to appeal, and plenty of eligible owners never file.

California Revenue and Taxation Code Section 51(a)(2) requires the assessor to enroll the lower of your Proposition 13 factored base year value or the property's current market value as of January 1 each tax year. ^[7] If the market dropped, your assessed value should drop with it. The assessor runs automatic reviews, but they miss properties. If your home's market value on January 1 was lower than your current assessed value, file a Decline-in-Value assessment appeal.

The deadline is September 15 for most San Francisco properties. The San Francisco Assessment Appeals Board hears these cases. The filing fee is $60 for residential properties with four or fewer units as of this writing. The fee schedule is set by the city and can change, so confirm it on the Assessment Appeals Board's site before you file. ^[6][9]

Who should actually file? If you bought at or near a market peak and prices pulled back, your case is strong. San Francisco real estate peaked in early 2022 for many property types. Owners who bought in late 2021 or 2022 at elevated prices, then watched values fall through 2023, may have paid taxes on an assessed value higher than their real market value on January 1, 2023 or January 1, 2024.

A weak case looks like this: you bought 10 years ago at a low price, your Proposition 13 assessed value sits far below today's market, and the market generally rose. Your assessed value is already under market. Filing accomplishes nothing and you're out $60.

The California State Board of Equalization's guidance on Decline-in-Value appeals is blunt about the standard: the taxpayer carries the burden to show the market value on the lien date is lower than the enrolled value. That means evidence. Comparable sales, your own appraisal, or broker price opinions all work. ^[8]

What is the deadline to appeal your San Francisco property tax assessment?

Deadlines are where most DIY appeals die. Miss the window and you wait a full year.

Regular assessment appeal (including Decline-in-Value): the deadline is September 15 of the fiscal year in question, or 60 days from the date on your assessment notice, whichever is later. Most years, September 15 controls. ^[9]

Supplemental assessment (triggered by change of ownership or new construction): 60 days from the date on the supplemental assessment notice. Supplemental notices arrive separately from the annual bill.

Escape assessment (when the assessor corrects a prior-year error): 60 days from the mailing date on that notice.

Appeal type	Deadline	Filing fee (residential, 4 units or fewer)
Regular/Decline-in-Value	September 15 (or 60 days from notice, if later)	$60
Supplemental	60 days from supplemental notice	$60
Escape assessment	60 days from escape notice	$60

Source: San Francisco Assessment Appeals Board. ^[9]

The Assessment Appeals Board hears SF property tax appeals. It is a three-member board appointed by the Board of Supervisors, separate from the assessor's office. Filing forms, fee schedules, and hearing calendars all live on the board's site. ^[9]

One practical note. The board has historically carried a backlog of 12 to 24 months between filing and hearing. File early in the season if you can. You can request a hearing date right in your application.

How do you file a San Francisco property tax appeal yourself?

You can do this without a lawyer or a contingency firm. Here is the whole process.

Step one: get your current assessed value. It is on your annual notice, your tax bill, or the SF Assessor's online database. Write down the parcel number (APN). Every form asks for it. ^[6]

Step two: estimate your property's market value as of January 1 of the tax year you're appealing. That is the lien date in California. Your job is to show the January 1 market value was lower than your assessed value. Recent buyer? Pull your sale price if you bought after January 1. Everyone else pulls three to five recent comparable sales from Redfin, Zillow, or an MLS report. Comparable means similar size, location, and condition, sold within six to twelve months of January 1.

Step three: download the Application for Changed Assessment (Form BOE-305-AH) from the California State Board of Equalization's website. ^[8] Fill it out completely. The form asks for your parcel number, current assessed value, the value you believe is correct, and a short reason. Be specific: "Market value on January 1, 2024 was approximately $X based on comparable sales at [addresses], which sold for $Y and $Z in the six months around the lien date."

Step four: pay the $60 filing fee and submit. You can file by mail or in person at the Assessment Appeals Board office. Keep your stamped receipt. That receipt is your proof of timely filing.

Step five: prepare for the hearing. The board schedules you, usually a year or more out. When your date comes, bring your comp evidence in a binder. One-page summary of your argument up front, then the comp sheets. Boards respect clean, organized presentations.

Want a structured comp-analysis template and a pre-filled argument outline? TaxFightBack's DIY appeal kit covers California Decline-in-Value appeals, including the SF filing rules. It is a flat-fee product, so you keep 100% of any reduction you win.

The BOE's official instructions for Form BOE-305-AH state: "The applicant has the burden of proof to establish that the value enrolled is incorrect." ^[8] Bring your receipts.

What exemptions can reduce your San Francisco property tax bill?

Several exemptions shave your assessed value before the tax rate hits it. Most take a one-time filing with the assessor.

Homeowner's exemption: if the property is your primary residence as of January 1, you get a $7,000 reduction in assessed value. At a 1.18% combined rate, that saves you roughly $83 a year. Modest, but it is free money. File once and it renews automatically. ^[10]

Disabled veterans' exemption: California offers a full or partial exemption for qualifying veterans with a service-connected disability. The basic exemption reduces assessed value by $4,000. The low-income qualifying exemption is more generous. As of 2024, the full exemption applies to veterans with a 100% service-connected disability rating who meet income limits. ^[10]

Property Tax Postponement (senior/disabled): California's program, run by the State Controller's office, lets qualifying seniors (age 62 or older), blind, or disabled homeowners postpone current-year property taxes on their primary residence. The state pays your taxes and records a lien; you repay when the property sells or transfers. Income limits apply (household income of $53,574 or less for the 2024-25 program year). ^[11]

Parent-child and grandparent-grandchild exclusions (post-Proposition 19): narrower than before February 2021, as noted above. If you received a property through inheritance and it is (or will be) your primary residence, you may still qualify for a partial exclusion. File a Claim for Reassessment Exclusion with the assessor's office promptly after the transfer. Late filing can cost you the exclusion entirely. ^[5]

Disaster relief: after a declared disaster, the assessor can lower assessed values for damaged properties. San Francisco has used this for fire and earthquake damage. Contact the assessor's office promptly after any damage.

Only the homeowner's exemption renewal happens on its own. Everything else needs a claim from you.

What happens after you appeal: how SF assessment appeals get resolved

Most appeals never reach a full hearing. The assessor's office reviews filed appeals and sometimes issues a corrected value beforehand. Accept that corrected value and the appeal closes. You get a refund for any overpaid taxes.

If the assessor holds firm, or offers a number you still think is too high, your case goes to the Assessment Appeals Board for a formal hearing.

At the hearing, you and a representative from the assessor's office each present evidence. The three-member board asks questions and deliberates. Its decision is final on value questions within its jurisdiction. Disagree with the ruling? Your only further move is to pay the taxes under protest and file suit in San Francisco Superior Court under California Revenue and Taxation Code Section 5140. That is a much bigger lift and almost never worth it for a residential property.

Win at the board and the assessor must issue a refund plus interest. California Revenue and Taxation Code Section 5151 provides interest on refunds at 3% per year for the period the taxes were overpaid. ^[3] That interest will not fully cover a two-year wait, but it beats nothing.

For how this process runs in another major city, see philadelphia property tax, where the appeals board is built differently.

You can track your appeal through the SF Assessment Appeals Board's online case status system. Check it now and then. Hearings can be continued (rescheduled), and you want your date in advance.

How do Proposition 60, Proposition 90, and Proposition 19 affect SF homeowners who want to move?

The older Propositions 60 and 90 let homeowners 55 and older transfer their base year value to a replacement home under strict conditions. Proposition 19, effective April 1, 2021 for base year value transfers, replaced those with a more flexible but tighter system. ^[5]

Under Proposition 19, homeowners who are 55 or older, severely disabled, or victims of a wildfire or natural disaster can transfer their existing base year value to a replacement primary residence anywhere in California, up to three times in a lifetime. ^[5] Before Proposition 19, that was limited to one transfer and to counties that opted into Proposition 90 reciprocity.

The transfer is not a full shield. If the replacement home costs more than the original home's market value, the difference gets added to your transferred base year value. Say your SF home's assessed value is $400,000 but its market value is $1.2 million. You buy a replacement for $900,000. You transfer the $400,000 base year value and add nothing, because $900,000 is less than $1.2 million. New assessed value: $400,000. For a downsizing SF owner, that is a large win.

File a Claim for Transfer of Base Year Value (Form BOE-19-B) with the assessor of the county where the replacement property sits, within three years of buying it. ^[5]

This is a major financial call for long-time SF owners. A home bought decades ago at a low base year value carries a large implicit tax subsidy that resets at sale. Some owners hold properties specifically to keep that low tax base. Proposition 19's transfer option softens that lock-in effect, but the rules are specific and the deadlines are real.

Are SF commercial property taxes different from residential taxes?

The same Proposition 13 rules cover commercial properties in California, San Francisco included. Commercial properties get assessed at purchase price and rise no more than 2% a year. Same triggers (change of ownership, new construction), same appeal process. ^[1]

The difference is in practice. Commercial properties draw more active assessor review. The office uses change-of-ownership statements (Form BOE-502-A) filed when commercial properties transfer. Change of ownership for business entities that hold real property is trickier: when more than 50% of the ownership interests in a legal entity holding real property change hands, it can trigger reassessment even without a deed transfer. ^[3]

Proposition 15, which would have required commercial properties to be reassessed to market value every three years (the "split roll" plan), lost at the ballot in November 2020. So for now, Proposition 13 protections apply equally to commercial and residential owners. ^[4]

San Francisco commercial owners who want to appeal face the same September 15 deadline, but the $60 fee is only the entry point. For commercial properties above certain assessed values, the filing fee is higher. The Assessment Appeals Board's fee schedule is tiered. Confirm the current fee on the board's website before filing. ^[9]

Clark County, Nevada (Las Vegas) handles commercial assessment very differently. clark county property tax covers those rules if you own in both markets.

Frequently asked questions

What is the San Francisco property tax rate for 2024-2025?

The base rate is 1% of assessed value under Proposition 13. San Francisco adds voter-approved bond levies on top, bringing the combined effective rate for most residential parcels to roughly 1.15% to 1.20% of assessed value for 2024-2025. Your exact rate appears on your annual tax bill and depends on which special assessment districts your address falls in.

How is my San Francisco property assessed if I bought recently?

Your purchase price becomes your base year value under California Revenue and Taxation Code Section 110. The assessor locks in that price and can raise it no more than 2% a year. Buy for $1.5 million and that is your starting assessed value, regardless of what comparable homes are worth now.

Can I appeal my San Francisco property tax assessment on my own?

Yes. The San Francisco Assessment Appeals Board accepts applications directly from owners. You fill out Form BOE-305-AH, pay a $60 filing fee for most residential properties, and present your evidence at a hearing. No attorney or contingency firm needed. The key is solid comparable sales data supporting your claimed market value.

What is the deadline to file a property tax appeal in San Francisco?

For a regular or Decline-in-Value appeal, the deadline is September 15, or 60 days from the date on your assessment notice, whichever is later. For supplemental and escape assessments, the deadline is 60 days from the notice mailing date. Miss the deadline and you wait a full year to appeal.

What is a Decline-in-Value appeal in California?

Under California Revenue and Taxation Code Section 51(a)(2), if your property's market value on January 1 is lower than your current assessed value, you can request a temporary reduction. You carry the burden of proof. Evidence usually means recent comparable sales showing the market dropped below your assessed value as of the lien date.

Does San Francisco automatically lower my assessment if the market drops?

The assessor runs annual market reviews and may lower assessed values automatically in areas with broad declines. But the sweep is not perfect. If your property was not caught, you have to file a Decline-in-Value appeal yourself by September 15. Do not sit back and assume the assessor handled it.

What exemptions are available to San Francisco homeowners?

The main ones: the $7,000 homeowner's exemption (saves roughly $83 a year at current rates), disabled veterans' exemptions, the State Controller's Property Tax Postponement program for qualifying seniors and disabled homeowners, and the parent-child or grandparent-grandchild exclusion from reassessment after certain transfers. Most require a one-time application.

How does Proposition 19 affect inherited San Francisco properties?

Since February 16, 2021, inheriting a property no longer automatically preserves the parents' low assessed value. The parent-child exclusion now requires the child to use the property as their primary residence, and the benefit is capped based on the gap between assessed and market value. Properties the heir does not live in face full reassessment to market value at transfer.

Can I transfer my low San Francisco assessed value to a new home when I move?

Under Proposition 19 (effective April 1, 2021), homeowners 55 or older, severely disabled, or disaster victims can transfer their base year value to a replacement primary residence anywhere in California, up to three times in a lifetime. If the new home costs more than the old home's market value, the difference gets added to the transferred base year value. File Form BOE-19-B within three years of purchase.

How long does a San Francisco property tax appeal take?

The Assessment Appeals Board has historically carried a backlog of 12 to 24 months between filing and hearing. The assessor's office may reach out beforehand with a settlement offer, which resolves things faster. Win at the board and you get a refund with 3% annual interest on overpaid amounts. Plan for a multi-year process if you go to a full hearing.

What evidence do I need to win a San Francisco property tax appeal?

For a Decline-in-Value appeal, you need comparable sales showing similar properties sold for less than your assessed value on or near January 1 of the tax year. Three to five comps from within six to twelve months of the lien date, similar in size, location, and condition, is a solid base. A formal appraisal is stronger but costs $400 to $600 and stays optional for residential appeals.

What happens if I miss the San Francisco assessment appeal deadline?

You lose the right to appeal for that tax year. The assessed value stands and you pay on it. Your next shot is the following tax year, before that September 15 deadline. There is no hardship extension for missing the regular appeal window under normal circumstances.

Do I owe San Francisco property taxes on a property I inherited?

Yes. Property taxes keep accruing on inherited property from the date of the prior owner's death. If the transfer triggers a reassessment (under post-Proposition 19 rules), you get a supplemental assessment notice with the new value. Taxes are due November 1 (first installment) and February 1 (second installment), with delinquency penalties starting December 10 and April 10.

Where do I find my San Francisco property tax assessed value?

Your assessed value is on your annual assessment notice (mailed July to August), your property tax bill, and the SF Assessor-Recorder's online database at sfassessor.org. Search by address or parcel number. For a lookup tool covering multiple counties, see the property tax lookup resource.

Sources

1. California Constitution, Article XIII A (Proposition 13, 1978): Property tax rate capped at 1% of full cash value at acquisition; annual assessment increases limited to 2% or CPI, whichever is lower; reassessment triggered only by change of ownership or new construction.
2. City and County of San Francisco, Controller's Office, Annual Tax Rate Report: San Francisco combined property tax rate for residential parcels is approximately 1.15% to 1.20% for 2024-2025 when base rate and bond levies are combined.
3. California Revenue and Taxation Code, Sections 51, 60, 110, 5140, 5151: Base year value is purchase price (Sec. 110); change of ownership defined (Sec. 60); Decline-in-Value mandate (Sec. 51); lawsuit after protest (Sec. 5140); 3% interest on refunds (Sec. 5151).
4. California Legislative Analyst's Office, 'Understanding Proposition 13' (2020): Proposition 13 limitations reduce statewide property tax revenues by roughly $11 billion annually compared to a market-value assessment system; Proposition 15 split-roll measure was defeated by voters in November 2020.
5. California State Board of Equalization, Proposition 19 Summary and Forms: Proposition 19 narrowed parent-child exclusion (effective Feb. 16, 2021 for transfers); allows up to three lifetime base year value transfers for owners 55+, disabled, or disaster victims statewide (effective April 1, 2021); Form BOE-19-B used for transfers.
6. San Francisco Office of the Assessor-Recorder, official website: Annual assessment notices mailed July to August; assessed values searchable by address or APN; homeowner's exemption filing and other claim forms available.
7. California Revenue and Taxation Code Section 51(a)(2): Assessor must enroll the lower of the Proposition 13 factored base year value or the property's current market value as of January 1 lien date each year.
8. California State Board of Equalization, Publication 29 and Form BOE-305-AH: Form BOE-305-AH is the Application for Changed Assessment; instructions state applicant bears burden of proof to show enrolled value is incorrect; BOE guidance on Decline-in-Value process.
9. San Francisco Assessment Appeals Board, official website: Regular appeal deadline is September 15 or 60 days from assessment notice, whichever is later; filing fee for residential properties (4 units or fewer) is $60; board consists of three members appointed by the Board of Supervisors.
10. California State Board of Equalization, Homeowners and Veterans Exemptions: Homeowner's exemption reduces assessed value by $7,000; disabled veterans' exemption reduces assessed value by $4,000 (basic) or more for qualifying low-income veterans with 100% service-connected disability.
11. California State Controller's Office, Property Tax Postponement Program: Qualifying seniors (62+), blind, or disabled homeowners may postpone current-year property taxes; 2024-25 program year household income limit is $53,574; state pays taxes and records a lien repaid upon sale or transfer.