San Francisco County property tax due dates and deadlines for 2026
The bill due dates, the two appeal windows, and what to do if you're late — all specific to San Francisco County.
San Francisco County has two property tax appeal deadlines, because it has two separate processes. The free informal review with the Office of the Assessor-Recorder, City and County of San Francisco: January 2 – March 31. The formal appeal with the San Francisco Assessment Appeals Board: July 2 – September 15, with a $120 filing fee. Both measure your home's value as of the same date: January 1, the lien date.
Everything on this page is specific to San Francisco County. For how the deadlines work statewide — and why some counties' formal deadline is September 15 while others run to November 30 — see the California-wide deadlines guide. For the full step-by-step appeal process here, see the San Francisco County appeal guide.
The two appeal deadlines in San Francisco County
Free · No hearing
Informal decline-in-value review
- Window
- January 2 – March 31
- Form
- Informal Assessment Review Request
- Submitted to
- Office of the Assessor-Recorder, City and County of San Francisco
- Fee
- Free
- Typical response
- by August 1
A county appraiser reviews your comparable sales evidence. Your value goes down or stays the same — it cannot be raised through this process.
Binding · Preserves appeal rights
Formal assessment appeal
- Window
- July 2 – September 15
- Form
- BOE-305-AH
- Heard by
- San Francisco Assessment Appeals Board
- Fee
- $120
- Decision window
- Up to 2 years from filing date
An independent board weighs evidence from you and the assessor and sets the value — it can go down, stay, or (rarely, with supporting evidence) go up.
Deciding whether to file yourself or pay someone to do it? Compare every California appeal option — free DIY, flat-fee, and full-service — or read the Ownwell vs. Overassessed breakdown.
When is the 2026–27 San Francisco County property tax bill due?
The 2026–27 San Francisco County secured property tax bill is paid in two halves. The first is due November 1 and is late after 5 p.m. on Thursday, December 10, 2026. The second is due February 1 and is late after 5 p.m. on Monday, April 12, 2027 — the deadline moves to the next business day when the 10th falls on a weekend.
First installment
- Due
- November 1, 2026
- Late after
- 5 p.m., Thursday, December 10, 2026
- If late
- 10% penalty
Second installment
- Due
- February 1, 2027
- Late after
- 5 p.m., Monday, April 12, 2027
- If late
- 10% penalty plus a $10 cost
- Bills go out by November 1. If yours hasn't arrived, you still owe on time — look it up online.
- On time means received or USPS-postmarked by the deadline.
- Pay on time even while you appeal. If you win, the county refunds the difference with interest.
- Look up or pay your bill: San Francisco Treasurer & Tax Collector
The value on your bill
Not the value on this bill — San Francisco County's 2026 windows have closed.
Most of your bill is your assessed value times the tax rate, so the assessed value printed on it is the number an appeal can lower. The next window opens January 2. A free check now tells you whether filing is worth it.
How to file, step by step: the San Francisco County appeal guide.
Is the assessed value on your bill too high? Find out free, in about 60 seconds.
Check my propertyThe San Francisco County property tax year at a glance
| Date | What happens | Why it matters |
|---|---|---|
| Jan 1, 2026 | Lien date | Your home's value for this year's bill is fixed as of this date. All appeal evidence points back here. |
| July 2 – September 15 | Formal appeal window | File BOE-305-AH with the Clerk of the Board. |
| Nov 1 – Dec 10, 2026 | First installment | First property tax installment due Nov 1, late after 5 p.m. December 10, 2026. Pay it even if your appeal is pending — you get a refund with interest if you win. |
| Feb 1 – Apr 12, 2027 | Second installment | Second installment due Feb 1, late after 5 p.m. April 12, 2027 (April 10 falls on a weekend, so the deadline moves to the next business day). |
The informal review window (January 2 – March 31) runs on the Office of the Assessor-Recorder, City and County of San Francisco's schedule — see the cards above. Supplemental and escape assessments have their own clock: generally 60 days from the date printed on the notice.
Not sure the deadline matters for you yet? Start with whether you're overassessed at all — free, about 60 seconds.
Check my propertyWhat if I missed a deadline?
Missed the informal window? If the formal window (July 2 – September 15) is still open, file the formal appeal — same evidence, and your appeal rights are preserved with a binding decision at the end.
Missed both? For a regular decline-in-value case, you wait for the next January 1 lien date and file in next year's windows. The deadlines aren't extendable, but nothing stops you from preparing early — the evidence rules reward sales close to the lien date, so the strongest comps for next year's appeal close between this fall and next March.
Got a supplemental or escape assessment notice? Those carry their own appeal window — generally 60 days from the date on the notice — independent of the windows above.
Who to contact in San Francisco County
Office of the Assessor-Recorder, City and County of San Francisco
Informal decline-in-value reviews
- Phone: 628-652-8100
- Email: InformalReviewRP@sfgov.org
- Website: www.sfassessor.org
Clerk of the Board — San Francisco Assessment Appeals Board
Formal assessment appeals
- Phone: (415) 554-6778
- Email: AAB@sfgov.org
- Mail: Assessment Appeals Board, 1 Dr. Carlton B. Goodlett Place, City Hall, Room 405, San Francisco, CA 94102
Common questions
When is the San Francisco County property tax bill due?
The 2026–27 bill comes in two installments. The first is due November 1 and is late after 5 p.m. on Thursday, December 10, 2026; the second is due February 1 and is late after 5 p.m. on Monday, April 12, 2027. A late installment adds a 10% penalty. Pay on time even if you're appealing — if you win, the county refunds the difference with interest.
When will I get my 2026–27 San Francisco County property tax bill?
By November 1, 2026 — state law has every California county send its secured property tax bills by then. If yours hasn't arrived, you still owe on time, so don't wait for the mail: look it up online with the San Francisco Treasurer & Tax Collector.
When is the deadline to appeal property taxes in San Francisco County?
There are two separate deadlines. The free informal review with the Office of the Assessor-Recorder, City and County of San Francisco: January 2 – March 31. The formal appeal with the San Francisco Assessment Appeals Board: July 2 – September 15. They are independent processes — if the informal review hasn't come back before the formal window closes, file the formal application as a backstop so you don't lose your appeal rights for the year.
Does it cost anything to appeal in San Francisco County?
The informal decline-in-value review is free. The formal appeal to the San Francisco Assessment Appeals Board has a $120 filing fee. In both cases the evidence is the same: recent comparable sales showing your home's market value on January 1 was below your assessed value.
What form do I need for a San Francisco County property tax appeal?
For the informal review, San Francisco County uses the Informal Assessment Review Request form, submitted to the Office of the Assessor-Recorder, City and County of San Francisco. For the formal appeal, you file BOE-305-AH with the Clerk of the Board during the July 2 – September 15 window.
What if I miss the San Francisco County appeal deadline?
If you miss the informal window but the formal window (July 2 – September 15) is still open, file the formal appeal. If both have closed, you generally have to wait for the next January 1 lien date and file in next year's windows — current-year deadlines aren't extendable for a regular decline-in-value case. Exceptions exist for supplemental and escape assessments, which carry their own clock: generally 60 days from the date on the notice.
Deadlines only matter if you're overassessed.
Enter your San Francisco County address and we'll compare your assessed value to recent comparable sales — free, in about 60 seconds.
Deadlines and fees above are sourced from the county's published materials and reviewed when the county publishes updates — but counties can change dates and fees mid-season. Confirm on the county website before relying on a specific date. Overassessed provides estimates based on publicly available data and AI-generated analysis. This is not a formal appraisal, legal advice, or tax advice. Results are not guaranteed, and appeal outcomes depend on county review.