The property taxes you pay are primarily based on your property’s assessed value as determined by the County Assessor.  If you disagree with value established by the Assessor, you can appeal that value to the Assessment Appeals Board.The Assessment Appeals Board conducts hearings on property assessment disputes.  Acting on the basis of relevant evidence submitted at the hearing, it is their role to make a fair, impartial decision on all property assessment disputes appealed, between taxpayers and the Assessor. The Assessment Appeals Board is separate and independent from the Assessor’s Office.For Fiscal Year 2011-2012 individuals and businesses seeking to appeal their property tax assessments may do so between July 2, 2011 and November 30, 2011.
Need help filing an appeal or need information about your current appeal? View the step-by-step guide to understand the process when filing a property tax assessment appeal. After viewing the step-by-step guide, complete and submit an Application for Changed Assessment.

The application and forms can be printed, completed and mailed in, or submitted in person.
Mail applications and forms to:
Clerk of the Board of Supervisors
Assessment Appeals
1600 Pacific Highway, Room 402
San Diego, CA  92101-2471

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