The Role of the Assessment Appeals Board
The AAB can only review individual assessments at the hearing brought to its attention by the Assessment Appeals process and only has the authority to determine the value of the property as it existed either on January 1st (the lien date), on the date of a change in ownership, upon completion of new construction, or on the date of a disaster or calamity. The AAB can lower, raise, or confirm the assessed value, remove a penalty assessment levied by the Assessor, and they can reverse a change in ownership or new construction reassessment. The AAB has no jurisdiction on the following matters:
- You feel that your taxes should be as low as your neighbors'
- You cannot pay your tax bills
- You want the tax rate changed
- You were assessed penalty charges for paying your taxes late
- You want a filing extension for your appeal
- Grant or deny exemptions
- Extend filing periods
- Rehear an issue that was already decided
Regardless of your appeal or review status, you must continue paying your taxes; filing an appeal does not waive your obligation to pay your tax bill by the due date. Adjustments will be made after the hearing if the valuation is lowered by the AAB.
Schedule for Assessment Appeal Hearings
Starting May 1, 2025, the San Mateo County Assessment Appeals Board (AAB) will resume fully in-person hearings only. All formal hearings and pre-hearings will be conducted in person at the hearing location listed below, and virtual hearings will no longer be available after May 1, 2025. Please take notice that for all appeals that were previously scheduled for virtual formal hearings or pre-hearings beyond May 1, 2025, the hearing format is being converted to in-person only with no exceptions, so please plan accordingly.Click here to View AAB hearing schedule.
Hearing Location
Board of Supervisors' Chambers
500 County Center, 1st Floor
Redwood City, CA 94063
(650) 363-4573
The Assessment Appeals Board (AAB) was established to resolve property valuation disputes between the taxpayers and the Assessor's Office. The AAB consists of three impartial commissioners who act on behalf of the Board of Supervisors and is independent from both the Assessor's and Tax Collector's Offices. The AAB acts in a quasi-judicial capacity and hears evidence from both parties before rendering their decision as to the value of the property. Their decision is final and may not be reheard by the board unless ordered by the court.
The AAB does not have the ability to grant or deny exemptions, to decide disputes involving tax rates, local governmental budgets, tax bills, tax policy, and has no authority to consider the taxpayer's ability to pay their taxes.
If you disagree with the assessed value of your property, you may initiate an assessment appeal. The filing deadline schedule for regular assessments is from July 2 through November 30, 2025. Please note that since November 30, 2025 falls on a Sunday, the deadline will roll to the next business day, Monday December 1, 2025. Please note that the filing deadline for supplemental and escape assessments is 60 days from the date on the Supplemental or Escape Notice.
Assessment Appeals Board Members
Donald McVey, Commissioner, Chair
Clinton E. Freeman, Commissioner, Vice-Chair
Geoffrey Wiggs, Commissioner
Heather Srimal, Alternate
Jeffrey Goldman, Alternate
Kimberly Duggan, Alternate
Additional Information
You may find the videos or Publication 30 below, prepared by the Board of Equalization, and an overview of hearing to be helpful in understanding the different types of filings. For more information: https://www.smcgov.org/ceo/about-assessment-appeals
Appeal Filing and Record Fees
| Fee Description | Amount |
|---|---|
| Appeal Filing Fee | $30 per application |
| Copies of Documents | $0.10 per page |
| Tape provided by County | $10 per tape |
| Certification of Documents | $1.75 per certification |
| Written Findings of Fact | $500 per hour |
| DVD | $3.32 per DVD |
| Recording Transcript | Various |