How to Appeal Your Property Tax in San Diego County
If your San Diego County property is assessed above its current market value, you have the right to appeal and potentially lower your property tax bill. The county offers two free paths: an informal Decline-in-Value review handled directly by the Assessor's office (December 1 – April 30), and a formal Assessment Appeal filed with the Clerk of the Board (July 2 – November 30). San Diego County charges no filing fee for either process.
Two ways to appeal
Informal Review
- Form
- VALREV
- Window
- December 1 – April 30
- Cost
- Free
- Method
- Mail or in-person
- Risk
- None — can only reduce or confirm
The informal review is a free request you submit directly to the San Diego County Assessor/Recorder/County Clerk using the VALREV form. There is no hearing — the Assessor reviews your evidence and either reduces your assessed value or confirms the current value. If a reduction is granted, the Assessor reviews it automatically each year until the value is fully restored.
Formal Appeal
- Form
- Assessment Appeal Application
- Window
- July 2 – November 30
- Cost
- $0 — no fee
- Method
- Mail or in-person only
- Hearing
- In-person hearing
The formal appeal is filed with the Clerk of the Board of Supervisors and results in a scheduled hearing before one of San Diego County's four Assessment Appeals Boards. Each board is a three-member panel that reviews evidence from both you and the Assessor. The Board can reduce, confirm, or in rare cases increase the assessed value. San Diego County does not charge a filing fee.
Our recommendation: File both the informal review with the Assessor and the formal appeal with the Clerk of the Board. The informal review may not be resolved before the November 30 formal deadline, and filing both preserves your rights while giving you two chances at a reduction.
No filing fee. San Diego County does not charge any fee to file a formal assessment appeal. This is unusual among large California counties — there is no cost barrier to challenging your assessed value.
Two different mailing addresses. The informal VALREV form goes to the Assessor at 1600 Pacific Highway, Suite 103. The formal appeal goes to the Clerk of the Board at 1600 Pacific Highway, Room 402. Both are in the same building but are different offices — mailing to the wrong one could cause your filing to be delayed or lost.
21-day hearing confirmation. If your formal appeal is scheduled for a hearing, you must confirm your attendance at least 21 days before the hearing date. Failure to confirm can result in your appeal being denied for nonappearance.
No online filing. Both forms must be filed by mail or in person. San Diego County does not accept electronic submissions. An original signature is required on both forms.
How to file step by step
The appeal process involves up to six steps, starting with checking whether your property qualifies and ending with your hearing if the formal track is needed. Most homeowners should start with the free informal review.
Check if you qualify
Look up your property's assessed value on the Assessor's website to see if it exceeds current market value.
Gather comparable sales
Find 3–5 comparable sales from October 1 through March 31 that support a lower value for your property. The VALREV form has room for 5 comparable sales.
File the informal review (VALREV)
Download the VALREV form and complete it with your property details and comparable sales. Mail to:
San Diego County Assessor/Recorder/Clerk, 1600 Pacific Highway, Suite 103, San Diego, CA 92101
Deadline: April 30
File the formal appeal (as backup)
Download the Assessment Appeal Application, sign it (original signature required), and mail it to:
Clerk of the Board of Supervisors, Assessment Appeals, 1600 Pacific Highway, Room 402, San Diego, CA 92101-2471
Deadline: November 30. No filing fee.
Wait for informal results
Check the Assessor's website after June 30 to see if your informal review resulted in a reduction. If reduced, it's reflected on your next tax bill.
Prepare for formal hearing (if needed)
If your formal appeal proceeds to a hearing, prepare 5 copies of your evidence package to bring — one for each board member, one for the Assessor, and one for your records. You must confirm your attendance at least 21 days before the hearing date.
Building your evidence
Comparable sales are the primary evidence for a successful property tax appeal. Look for 3–5 recent sales of similar homes in your area that closed between October 1 and March 31 bracketing the January 1 lien date. The VALREV form has room for 5 comparable sales with columns for parcel number, address, sale date, sale price, and size. If your appeal goes to a formal hearing, bring 5 printed copies of your evidence package — the Board reviews evidence during the hearing, not before.
Overassessed finds comparable sales, runs the analysis, and builds your filing package — so you can file with confidence.
Check if you qualifyContact information
San Diego County Assessor/Recorder/County Clerk
- Phone:
- (619) 236-3771
- Prop 8 line:
- (858) 505-6262
- Website:
- sdarcc.gov
Assessment Appeals Board
- Phone:
- (619) 531-5777
Frequently asked questions
What is the deadline to appeal property taxes in San Diego County?
The formal Assessment Appeal must be filed between July 2 and November 30. If November 30 falls on a weekend or holiday, the deadline extends to the next business day. The informal Decline-in-Value review with the Assessor can be filed between December 1 and April 30. For supplemental assessments, you have 60 days from the date on the notice.
How much does it cost to appeal my property tax in San Diego County?
There is no fee to file either an informal review or a formal assessment appeal in San Diego County. The only cost associated with the appeal process is if you request written findings of fact for potential judicial review, which costs $490. Most homeowners do not need this.
Do I need a lawyer to appeal my property taxes in San Diego County?
No. San Diego County's assessment appeal process is designed for homeowners to navigate on their own. Technical rules of evidence do not apply, meaning any relevant evidence you present will be considered. For owner-occupied single-family homes, the Assessor bears the burden of proof and must present their evidence first.
Our Filing Guide includes pre-filled forms, comparable sales analysis, and step-by-step filing instructions tailored to San Diego County.
See what's included