Appeal your San Diego property tax
If your home was worth less on January 1 than your assessed value, you can ask for a lower value. Here is how it works, the forms, a calculator to see if it is worth it, and a done-for-you service.
Key deadlines
January 1
- Lien date: value is set as of this day
By April 30
- Informal decline-in-value review with the Assessor (free)
- Check the Assessor's site for when the window opens
July 2 to November 30
- Formal appeal filing period with the Clerk of the Board
- No filing fee
November 1 and February 1
- Tax installments due; delinquent after December 10 and April 10
- Keep paying while you appeal
Appeal calculator
Appeal calculator
Use 3 to 5 sales of similar homes near you that sold close to January 1 (sales between about October 1 and March 31 are the strongest). Adjust for differences: add value if your home is better (pool, extra bath), subtract if it is worse.
Estimate only. The Assessor and Appeals Board decide value. The tax rate is roughly 1% plus local bonds and assessments (most of San Diego County is 1.1% to 1.3%); check your bill.
How to appeal
- Find your assessed value on your tax bill or the Assessor's site. Your value is your Prop 13 base-year value plus up to 2% a year, OR the market value on January 1 if that is lower (Prop 8).
- Pull 3 to 5 comparable sales near January 1: same neighborhood, similar size, age, lot and condition.
- Run the calculator above. If market value on January 1 was below your assessed value, you may qualify for a reduction.
- Step 1 (free, informal): ask the Assessor for a decline-in-value review. File the request by April 30; check the Assessor's site for when the window opens. Results usually come by June 30.
- Step 2 (formal): file an Assessment Appeal Application with the Clerk of the Board between July 2 and November 30. No filing fee. File online or by mail.
- Prepare evidence: comps, photos, repair estimates, appraisal. Bring 5 copies to the hearing.
- Attend the hearing at the Assessment Appeals Board. Keep paying your taxes while you wait; refunds come with interest if you win.
How the numbers work
California taxes are about 1% of assessed value plus voter-approved bonds. Under Prop 13 your assessed value starts at the purchase price and can rise no more than 2% a year. Under Prop 8, if market value on January 1 falls below that number, the Assessor must use the lower market value. A $50,000 reduction at a 1.15% rate saves about $575 that year. Prop 8 reductions are temporary: the value can climb back toward your Prop 13 value as the market recovers.
Other reasons to appeal
- Wrong square footage, bedrooms or lot size on record
- Supplemental assessment after a purchase that was too high
- New construction valued too high
- Damage or calamity (separate form, file within 12 months)
Contact: Assessment Appeals, Clerk of the Board, 1600 Pacific Hwy Room 402, San Diego, CA 92101 · 619-531-5777 · AssessmentAppeals@sdcounty.ca.gov
Forms and lookups
Property tax appeal service
$500 flat fee per appeal
We prepare and file your Assessment Appeal Application for one parcel and one tax year. The fee includes:
- Comparable sales research near the January 1 lien date
- One site visit to photograph and note the condition of the property (San Diego County)
- Value analysis and an evidence package built from the comps and photos
- Agent authorization and filing with the Clerk of the Board
- Deadline tracking
What we need from you
- Payment of the $500 fee before we file
- Your most recent tax bill
- Photos of every room and the exterior (front, back, sides, roof and yard), showing condition and any needed repairs
- Repair estimates or inspection reports, if you have them
- Access for the site visit
Hearing representation, informal Assessor reviews and multiple parcels are quoted separately.
Questions
Does it cost anything to appeal?
No. San Diego County charges no filing fee. You can file yourself online or by mail.
Will my taxes go up if I appeal?
The Board can confirm, lower or, in rare cases, raise the value if the evidence shows it is too low. Good comps protect you.
Do I keep paying taxes while I wait?
Yes. Pay on time to avoid penalties. If you win, the county refunds the difference with interest.
How long does it take?
Informal reviews usually finish by June 30. Formal appeals can take months; the Board must decide within two years of filing unless you extend.
Is the reduction permanent?
A Prop 8 decline-in-value reduction is reviewed every year. As the market recovers, the value can rise back toward your Prop 13 base-year value plus 2% a year.






