Apply January 2–March 31, 20262026 informal review
Eligible owners can submit an opinion of value and supporting sales at no cost. This is sometimes described as the provisional review.
Informal review instructions ↗Late JulyCheck the new assessed value
The Assessor mails the Notice of Assessed Value. If the value is still too high, file a formal appeal by September 15.
Apply July 2–September 15, 20262026 formal appeal
The filing fee is $120 and is nonrefundable. The relevant value date is January 1, 2026; comparable sales cannot be later than March 31, 2026.
Download the official appeal form (PDF) ↗After filingPrepare for a hearing
Formal appeals can move slowly. In a 2025 case, Board staff estimated an 18–24 month wait and said the hearing notice would arrive by mail 45 days ahead.
What happens at a formal hearing
The Assessment Appeals Board is quasi-judicial. A hearing officer or three-member panel hears evidence from the homeowner and the Assessor, asks questions, and sets the value. Testimony is under oath. The video hearing described above lasted about an hour.
Read the city’s hearing guide ↗Do the math before hiring an appeal service
Some companies charge a percentage of the first-year savings. At 25%, a $4,000 reduction produces a $1,000 service fee. Handling the appeal yourself costs $120 and, for a straightforward case, roughly two hours across preparation and the hearing.
First-year savings$4,000
25% service fee$1,000
Do it yourself$120 + about 2 hours
What the Assessor brings
The Assessor’s hearing packet compares the subject with individual sales, then shows every adjustment for size, condition, view, lot, bathrooms, and parking. This recreated example removes the homeowner, address, parcel, and case details.
View anonymized comparison (PDF) ↗