Q1: IS THE ASSESSOR STILL ACCEPTING REQUESTS FOR 2009-2010 INFORMAL REVIEWS?
No. The deadline to request an informal review was August 28, 2009.
Q2: I RECEIVED A NOTICE STATING THAT MY ASSESSMENT WILL BE LOWERED, BUT THE TAX BILL STILL SHOWS THE HIGHER AMOUNT?
The Tax Collector will mail a corrected tax bill to you before the April 10, 2010 second installment payment is due. Please pay the first installment of the current tax bill. The Tax Collector will refund the overpayment made on the first installment as soon as the corrected tax bill is issued.
Q3: WHAT YEAR DOES MY LOWERED ASSESSMENT COVER?
Your 2009-2010 reduction covers the period July 1, 2009 to June 30, 2010. The first tax payment is due by December 10, 2009 and the second tax payment is due April 10, 2010.
Q4: IS THE REDUCTION PERMANENT?
No. The reduction is temporary and only for the year 2009-2010.
Q5: I RECEIVED A REDUCTION FOR 2009-2010. DO I HAVE TO REFILE AN INFORMAL REVIEW FOR 2010-2011?
No. If you received a temporary reduction for 2009-2010, the Assessor will automatically review your property’s 2010-2011 assessed value as of the January 1, 2010 lien date.
Q6: WHY DID I RECEIVE A LETTER STATING MY REQUEST FOR INFORMAL REVIEW COULD NOT BE ACCEPTED BECAUSE OF MY PROPERTY TYPE?
The Assessor only processed informal reviews for single family dwellings, residential condominiums, townhouses, live/work lofts and cooperative units. We asked owners of all other property types to file a formal appeal with the Assessment Appeals Board
Q7: WHY WERE TENANCY-IN-COMMON (TIC’S) UNITS NOT INCLUDED?
Unlike residential condominiums and cooperative units, TIC’s do not have separate parcel numbers. A request for review of a single TIC unit is more complex and requires the Assessor to determine the value of the whole TIC building. We referred TIC owners to the Assessment Appeals Board.
Q8: IF I DO NOT AGREE WITH THE VALUE OF MY INFORMAL REVIEW, IS IT TOO LATE TO FILE A FORMAL APPEAL?
Yes. The deadline to file an appeal was September 15, 2009.
Q9: I WAS NOT AWARE THAT THERE WAS A DEADLINE TO FILE FOR A FORMAL APPEAL. CAN I STILL FILE?
No. The Assessor informed taxpayers of this deadline by mailing notices in July 2009, providing information on our website, and announcing press releases throughout the year.
Q10: I D0 NOT AGREE WITH MY REDUCED VALUE AND TIMELY FILED AN ASSESSMENT APPEAL. WHAT IS THE NEXT STEP?
The Assessment Appeals Board (AAB) will schedule a hearing for your appeal. AAB will notify you will by mail, 45-days prior to your hearing date.
http://www.sfgov.org/site/assessment_index.asp
Q11: DO I HAVE TO PAY MY PROPERTY TAXES IF MY ASSESSMENT APPEAL HAS NOT YET BEEN HEARD?
Yes. You are required to pay your property taxes based on the existing assessment. Be sure to make your payments by the December 10, 2009 and April 10, 2010 deadlines. If your appeal results in a reduction you will receive a refund of the overpaid taxes.
Q12: WHAT ARE SOME OF THE REASONS WHY MY INFORMAL REVIEW WAS DENIED?
Your assessed value is lower than the market value of your property, there is insufficient information or data to support a reduction, or you recently completed new construction or remodeling of your home.