Property tax appeal appraisals for commercial property in San Francisco
Commercial appraisal services / Property tax appeal appraisals
An assessment appeal turns on one date, and on evidence for that date.
A reassessment after a purchase, a death or a buyout, or a year in which rents fell, can leave a San Francisco building assessed above its value on the date that counts. This page explains which appeal fits, who hears it, and what the Board looks at.
Discuss a tax appeal valuation | Call (415) 529-6155
The question behind the appraisal
Which assessment are you questioning, and as of what date? The services page lists the first records to bring and states what an appraisal does not do: see Tax appeals. This page adds the appeal types, the hearing and the evidence.
Which kind of appeal is yours?
The San Francisco Assessment Appeals Board's guide to the appeal process sorts appeals by the assessment being challenged. Each has its own value date and filing window. The state law behind the process is sections 1601 to 1645.5 of the Revenue and Taxation Code, which the guide cites.
| Appeal | The value date | When to file |
|---|---|---|
| Decline in value (regular assessment) | January 1 of the year you file | July 2 to September 15 |
| Base year value, after a change in ownership or new construction | The date of the change in ownership or of completed construction shown on the notice | July 2 to September 15 in the year the value first goes on the regular roll, or in the following three years |
| Supplemental assessment, after the same events | The same event date | Within 60 days of the supplemental notice |
| Escape assessment, for value missed in an earlier year | Set by the event being corrected; confirm it with the Board | Within 60 days of the tax bill |
Two points for owners of commercial property:
- A decline-in-value reduction is temporary, and a separate application is needed for each parcel and each tax year.
- The free informal review the Office of the Assessor-Recorder offers from January 2 to March 31 is for single-family residential property only. Owners of every other kind of property use the Board.
The regular filing period for fiscal year 2026/2027 closed on September 15, 2026.
Who hears a commercial appeal in San Francisco
The Assessment Appeals Board describes itself as an independent agency, separate from the Assessor's Office. Its hearing officer program is limited to single-family homes, condominiums, cooperatives and residential buildings of four units or fewer. Any other property goes to a Board hearing: a panel of three members, with each side presenting its case and questioning the other's evidence.
What the guide says about that hearing:
- Burden of proof. The Assessor carries it in listed situations, among them a value enrolled that differs from the purchase price where the change in ownership statement was filed on time. In all others the applicant must prove the property was not correctly assessed.
- The result can go either way. The Board can lower the value, leave it or raise it, and is not bound by either side's figure.
- The decision is final. A challenge goes to the San Francisco Superior Court, and the guide gives six months from the decision to file it.
- Taxes stay due. Filing does not postpone the tax bill. If the value is reduced, a proportionate refund follows.
- Timing. The Board has two years from a timely application to hear and decide it, and gives at least 45 days' notice of the first hearing date.
What evidence the Board accepts for an income property
The guide's examples are residential. For other property it says any relevant evidence may be admitted if it is a customary way of appraising that property, and that the income approach or the replacement cost approach may be used where it is the most appropriate method. The Assessor-Recorder describes the income approach as the one that works for buildings that generate income, such as apartments, hotels or offices.
For a commercial owner that points to the building's income as of the value date: leases and rent roll in force, rent actually collected, vacancy, concessions and operating statements.
Two limits apply. Comparable sales may be no later than 90 days after the value date. And a formal appraisal may be submitted, but the Board may require the person who prepared it to attend and answer questions. On that the services page is specific: "Testimony is not assumed; whether Kevin O'Brien appears at a deposition or hearing is agreed in writing at engagement."
After a death or a buyout
A death is a change in ownership, and so is a transfer of a co-owner's share. The supplemental notice that follows starts the 60-day window above. The estate and trust page and the divorce and co-owner page explain those rules.
What to gather before you call
| Bring or describe | Why it helps |
|---|---|
| The notice or tax bill being questioned, with its date | Identifies the appeal type, the value date and the filing deadline. |
| Assessor block and lot, and the value on the roll | Identifies the parcel and the figure in dispute. |
| The rent roll, leases and operating statements for the value date | Describes the income on the date the Board will use. |
| The purchase contract or transfer documents, for a base year appeal | Shows what changed hands, when, and on what terms. |
From the first call to the report
- Describe the property, the assessment being questioned and the value date.
- Kevin O'Brien reviews whether the assignment fits and confirms the scope, fee and delivery estimate in writing.
- You supply the records for the value date and arrange access.
- The report states the interest, the effective date, the intended use and users. Filing the application and presenting the case remain with you or your agent.
Appraisals are performed by Kevin O'Brien, MAI, SRA, California Certified General Real Estate Appraiser, License #3005065. An appraisal is evidence of value for the date and interest stated. It is not a promise that the Board will reduce an assessment.
Fees and timing
The site's published fee guide says: "Commercial property appraisals in San Francisco with KO Commercial Appraisal San Francisco typically start around $2,000 and can exceed $6,000 for larger or more complex properties, depending on size, use, and unit count." It also notes: "Standard current‑value appraisals usually align with the table, while litigation, tax appeal, feasibility, or complex financing assignments may require more intricate work and therefore higher pricing." The full table is in How Much Does It Cost To Appraise A Commercial Property In San Francisco? If a filing window is about to close, see rush requests.
Start with the notice and the date
Tell Kevin which San Francisco property and which notice. This page describes what the Board and the Assessor-Recorder publish. Confirm your appeal type and deadline with the Assessment Appeals Board and with your attorney or CPA.
Request the assignment scope | Call (415) 529-6155 | All commercial appraisal services
Published by KO Commercial Appraisal. Appraisals are performed by Kevin O'Brien, MAI, SRA, California Certified General Real Estate Appraiser, License #3005065.
Sources and rules cited on this page were checked on October 8, 2026. This is general information, not legal or tax advice, and not an appraisal of any property.
This page was written with AI assistance for KO Commercial Appraisal.