County Executive’s Office

Please refer to the instruction sheet for specific information. For additional help in filling out the application, please refer to videos prepared by the State Board of Equalization helpful. If you are having problems downloading the application form, you can contact the Assessment Appeals Board Clerk (650 363-4573 or AAB@smcgov.org) to have the application form sent to you.

Please note that ALL questions on the application must be answered. Failure to do so may result in the return of your application for incomplete filing and will delay the processing of your application. These are common errors that occur in the following sections:

You can only appeal one year and one parcel number per application. If you are uncertain of your parcel number, please refer to your tax bill or the San Mateo County Treasurer-Tax Collector's Website to lookup your parcel number.

Be sure that your application is submitted on time; there are no deadline extensions or exceptions regardless of your circumstances.

Your application should include the following:

All applications must be sent to or hand deliver to:

San Mateo County Assessment Appeals Board
400 County Center, BOS 104
Redwood City, CA 94063

Your property taxes

Do I still need to pay my property taxes?

Yes. You must still pay your property taxes on time. If you are granted a reduction, you will receive a refund and interest.

After the application has been submitted

What happens after you submit your application?

The Assessment Appeals Board (AAB) clerk will review your application. If the application is properly completed, your application will be processed and a hearing date will be scheduled. A hearing will be set within approximately 2 to 3 months (NOTE: due to the volume of applications, this may be longer and time must be allowed to properly notify you of the hearing date). If the application was deficient or incorrectly filled out, you will generally have 30 days to resubmit the application or your application will be denied for an invalid application.

When your application is accepted, a copy of your application is forwarded to the Assessor's office for review. The Assessor's office may make a determination of the value of the property and contact you. If you and the Assessor's office can reach an agreement on the value of the property, you will be asked to sign a stipulation. A stipulation is simply an agreement made between you and the Assessor as to the value of the property and does not require a hearing. The stipulation must be approved by the AAB; if the AAB does not approve the stipulation, you will be required to appear before the AAB and the AAB Clerk will notify you at least 45 days in advance of the hearing date. If no agreement can be reached, you must attend the scheduled pre-hearing conference before the Assessment Appeals Board. The AAB clerk will notify you, in writing, of the time, date, and location of your hearing at least 45 days in advance. Generally, hearings are held every other Thursdays of the month.

Amending the application

Can I amend my application?

You may file an amended application no later than 5:00 p.m. on the final filing date for the type of assessment being appealed (for regular appeals, the last date for amended application is November 30, 2023 and for supplemental/escape assessment, the last date is the 60th day from the notice date). After that time, corrections of a clerical nature can be made by contacting the AAB Clerk. If the amendment is substantive, the changes may be made at the discretion of the AAB at the hearing.