San Francisco Property Tax: Rates, Deadlines & AAB (2026)

For the City and County of San Francisco, the 2026 regular assessment appeal deadline is September 15, 2026. File a BOE-305-AH Assessment Appeal Application with the San Francisco Assessment Appeals Board (AAB) online through SFAAB-OL or by paper to City Hall, Room 405, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102-4697; the current official materials conflict on fee, so budget for the AAB’s stated $120 non-refundable filing fee and verify at filing.

How assessments work in San Francisco

San Francisco’s 2026 appeal season is for the 2026-2027 fiscal year, which runs July 1, 2026 through June 30, 2027. The value date you are arguing about is January 1, 2026: the Assessor says your taxable value should be one number as of that lien date; your appeal says it should be lower. The Assessor’s 2026 informal-review FAQ says owners appeal the 2026-2027 assessed value and should use sales or an appraisal dated as close as possible to January 1, 2026, and no later than March 31, 2026. (sf.gov)

California’s basic rule is the lower of two values: your Proposition 13 factored base-year value, or the current market value. If you bought long ago, your Prop 13 value may still be far below market, so even a market dip will not help unless market value is below the taxable value printed on your Notice of Assessed Value. San Francisco’s Assessor says the annual Notice of Assessed Value is mailed at the end of July 2026 for informal-review results. (sf.gov)

The formal regular appeal window opens July 2, 2026. The State Board of Equalization’s 2026 county filing-period letter lists San Francisco: September 15 as the filing deadline, because San Francisco is in the group using the September deadline rather than the November 30 extension. (boe.ca.gov)

Whether you should appeal

Appeal if you can prove the market value of your home on January 1, 2026 was below the assessed value on the roll. The strongest evidence is usually three to five comparable San Francisco sales near your property, adjusted for size, condition, view, parking, tenant restrictions, and date of sale. The Assessor’s FAQ specifically points to sales information and/or an appraisal from a licensed real-estate appraiser. (sf.gov)

Do the math before filing. San Francisco’s secured property tax rate for FY 2025-26 is 1.18268325%; the FY 2026-27 rate may not be posted until later, so use the current secured rate as a planning estimate. (sftreasurer.org) Example: suppose your 2026-27 assessed value is $1,250,000, but January 2026 condo comps support $1,175,000. A $75,000 reduction would save about $887.01 for that tax year: $75,000 × 0.0118268325. Subtract the filing fee you actually pay, and the net first-year savings is still likely meaningful if your evidence is solid.

Do not appeal just because your tax bill feels high. The AAB can only decide value, not whether taxes are affordable or whether voter-approved charges are fair. Also remember that a decline-in-value reduction is usually temporary for the year appealed; San Francisco’s Assessor says any reduction is reviewed annually and may rise again if market conditions recover. (sf.gov)

Step-by-step how to file

1. Check your roll value. Use your Notice of Assessed Value or tax bill, and compare it to realistic January 1, 2026 market evidence. If you are still within the Assessor’s informal review period, note that the 2026 informal review ran January 2 through March 31, 2026 for single-family dwellings, condos, townhouses, live-work lofts, co-ops, and similar residential property. (sf.gov)

2. Use the right form. The formal form is BOE-305-AH, Assessment Appeal Application, also referred to locally as the Application for Changed Assessment. The State BOE says taxpayers file BOE-305-AH with the clerk of the board, and San Francisco’s form instructions say to return each completed application to the Assessment Appeals Board at City Hall, Room 405. (boe.ca.gov)

3. Pick the right appeal type. For most homeowners seeking a lower 2026-27 value, check Regular Assessment and usually Decline in Value. Supplemental and escape assessments generally have a separate 60-day deadline from the notice or bill; calamity reassessments have their own timing. San Francisco’s Assessor fact sheet summarizes these special deadlines. (sfassessor.org)

4. File by one accepted route. Online filing is available through the San Francisco Assessment Appeals Board Online Filing / SFAAB-OL system, which requires account creation and successful payment by 11:59 p.m. on September 15. (aab.sfgov.org) For paper filing, mail or hand-deliver to Assessment Appeals Board, City Hall, Room 405, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102-4697. The AAB publishes AAB@sfgov.org and phone (415) 554-6778 for contact, but I did not find an official statement that email alone is an accepted filing method for a formal appeal. (sfgov.org)

5. Pay the fee. Here is the practical warning: San Francisco’s 2026 Assessor informal-review FAQ says the formal AAB appeal requires a $120 non-refundable filing fee, while the downloadable BOE-305-AH PDF visible in search still says $60 administrative processing fee payable to CCSF. Use the online portal or call AAB before mailing a check so your application is not rejected for underpayment. (sf.gov)

What happens after

The AAB is independent from the Assessor and hears valuation disputes between taxpayers and the Assessor’s Office. San Francisco agendas describe AAB hearings as judicial proceedings: decisions must be based on properly admitted evidence, not general public comment. (sfgov.org)

For smaller residential cases, San Francisco’s form lets you choose either a Hearing Officer or a Board hearing. Hearing Officers are limited to single-family residences, condos, co-ops, or residential property of four units or fewer. If either you or the Assessor disagrees with the Hearing Officer’s recommended value, either side has 14 days to request a new hearing before a three-member Board panel; if you do not choose, the application defaults to a Board hearing. (sfgov.org)

The AAB can increase, decrease, or leave an assessment unchanged, though regular decline-in-value cases generally focus on whether the roll value should be temporarily reduced. The form instructions say the appeals board has two years from the application filing date to hear and render a decision; if a reduction is granted after you have paid, the county issues a proportionate refund. (sfgov.org) Keep paying tax bills on time while the appeal is pending.

Local tips

First, San Francisco has an unusually useful informal-review path before the formal AAB window. For eligible residential property, it is free and lets the Assessor correct a value before you pay the AAB fee. For 2026, that period has already closed, so the formal AAB deadline controls now.

Second, check exemptions before spending money on an appeal. The Homeowners’ Exemption reduces assessed value by up to $7,000, saving roughly $80 per year; San Francisco says you are allowed only one in California. (sfassessor.org) Disabled veterans, qualifying surviving spouses, some disabled-accessibility improvements, disaster relief, and Proposition 19 base-year transfers for homeowners over 55 or severely disabled owners may also matter. (sf.gov)

Third, do not rely on broad neighborhood headlines. A Mission condo, a rent-controlled two-unit building, and a west-side single-family home can move differently. Your best San Francisco appeal package is a clean one-page value argument, a small set of comps, photos explaining condition differences, and a clear requested value that matches the number you put on BOE-305-AH.

When Are Property Taxes Due in San Francisco?

California secured-roll property taxes are paid in two installments: the first installment is due November 1 and must be paid by 5 p.m. or close of business on December 10 to avoid penalty; the second installment is due February 1 and must be paid by 5 p.m. or close of business on April 10 to avoid penalty. Annual secured property taxes are billed in two installments.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://taxes.ca.gov/other-taxes-and-fees/property-tax-function-important-dates/

Property Tax Exemptions in San Francisco

• Homeowners' Exemption — Owner-occupants whose home is their principal place of residence on the January 1 lien date.. $7,000 reduction in taxable value. Yes, one-time application with the county assessor. Apply by February 15 for the full exemption for that year.. (Source: https://boe.ca.gov/proptaxes/homeowners_exemption.htm)
• Disabled Veterans' Exemption — Qualified veterans rated 100% disabled, compensated at the 100% rate due to unemployability, blind in both eyes, or with loss of use of two or more limbs; an unmarried surviving spouse may also qualify; the property must be the claimant's principal place of residence.. For the 2026 lien date: basic exemption $180,671; low-income exemption $271,009, with a 2026 household income limit of $81,131 for the low-income exemption. Yes. Basic exemption has no annual filing requirement after approval; low-income exemption requires annual filing. Apply by Initial filing generally by the later of January 1 following the eligibility event or 90 days after the eligibility event for 100% of the first-year exemption; low-income annual claims are due February 15 for the full annual exemption.. (Source: https://boe.ca.gov/proptaxes/dv_exemption.htm)
• Veterans' Exemption — Qualified veterans, certain current service members, unmarried surviving spouses, or parents of a deceased veteran meeting service requirements, subject to limits on total property owned and California residency on the January 1 lien date.. Exemption of property not to exceed $4,000. Yes, annual claim with the county assessor. Apply by February 15 for the full exemption for property owned on the January 1 lien date.. (Source: https://boe.ca.gov/proptaxes/veterans_exemption.htm)
• Property Tax Postponement Program — Eligible homeowners who are at least 62, blind, or disabled; own and occupy the property as their principal residence; meet income and equity requirements; and satisfy the State Controller's program criteria.. Postpones payment of current-year property taxes; postponed taxes must be repaid and are secured by a lien or security agreement. Yes, apply each year funding is desired. Apply by Applications may be submitted between October 1 and February 10 each year, subject to funding availability.. (Source: https://www.sco.ca.gov/ardtax_fact_sheet.html?mod=article_inline)