Inside the Assessment Appeals Board Hearing: A San Francisco Homeowner's Experience
Inside the Assessment Appeals Board Hearing: A San Francisco Homeowner's Experience
Introduction
Hey neighbors! If you're reading this, chances are you're a fellow San Francisco homeowner curious (or maybe a bit anxious) about the property tax appeals process. I’ve been in your shoes—not once, but multiple times—and I'm here to share my experiences navigating the Assessment Appeals Board hearings. Trust me, it's not as intimidating as it seems.
Understanding the Assessment Appeals Board
What Is the Assessment Appeals Board?
The Assessment Appeals Board (AAB) is an independent agency established to resolve disputes between the Assessor's Office and property owners like us. They are separate from the Assessor's Office. Think of it as a neutral referee that ensures everyone gets a fair shake when it comes to property valuations.
Why Attend a Hearing?
I first considered attending a hearing when I noticed my property's assessed value didn't reflect the recent dip in market prices. My motivation was simple: I didn't want to pay more taxes than necessary. Attending a hearing gives you the opportunity to present your case and potentially lower your property tax bill.
Hearings are Public
You can contact the Assessment Appeals Board to request the virtual hearing links. They are all public. Attending some hearings to familiarize yourself with the process before your actual hearing is highly recommended.
Preparing for the Hearing
Research and Education
Before my first hearing, I dove deep into research. I visited the San Francisco Assessment Appeals Board website. Knowledge is power, and understanding the process made me feel more confident.
Gathering Evidence
I compiled a packet of evidence, including:
- Comparable Sales Data: Recent sales of similar properties in my area.
- Comp Analyses: A compelling presentation on my comps.
- Photographs: Images highlighting aspects of my property that might lower its value (like that leaky roof I hadn't gotten around to fixing).
Practice Makes Perfect
I'll admit, I practiced my presentation in front of the mirror—and my very patient dog—a few times. Rehearsing helped me streamline my points and reduced my nerves on the actual day.
Again, if you can attend a public hearing before your own, you would know what to expect and this will help you rehearse your arguments.
The Day of the Hearing
Hearings are Virtual Nowadays
Make sure you get the links to the virtual hearings; if you still don't receive the links until the day of your hearing, email and call the AAB!
First Impressions
It's not as serious and intimidating as a real court. The assessors and commissioners were quite friendly, and made casual conversations with hearing participants. It doesn't get intense until when the assessor and homeowners start to present their cases - more on this later.
Waiting Your Turn
The hearing started with high level intros of the process. Then there will be a first round of asking if homeowners agree to the adjusted assessed value (typically lower than the original assessment, but the degree of reduction varies greatly case by case). This is when you can make a quick decision on whether you agree to the updated assessment, if so, you can quickly end the hearing after confirming with the assessor and the Hearing Officer.
However many people who come prepared and think the adjusted values are still too high, would decline the offer, and stay for the comps presentation and argument. If this is your case, you will patiently wait to be called.
Your Turn
When your name is called, the assessor will upload their comps and also let you upload yours. They will walk you through each comp and their reasoning, while you can also look at their comps yourself. If something is confusing, make sure you ask the clarifying questions. Do not be shy! The assessor is polite, patient and reasonable. Most of the time, they will try their best to answer your questions.
You can then present your comps as well as analyses, and challenge the assessor's comps. If you come prepared, and did your research, your comps are likely to be well respected by the assessor and the commissioner. I have seen a few cases where the assessor genuinely complimented the homeowners' research.
Keep Good Vibes
My personal advice here is to stay cool, and keep the vibes collaborative and respectful. Avoid getting into an offensive or defensive mode, avoid making personal attacks. Here are some phrases I've witnessed people say to the assessor and the commissioner, that were counterproductive:
- 'I don't think you are being fair!'
- 'Respectively, there were some mistakes in your analyses.' (respectively, did not make this sound any better.)
- 'I think you are wrong about...'
- 'You don't know my neighborhood as well as I do.'
- 'I don't think that matters.' (replying to some curb appeal point made by the assessor)
- 'Your standards seem pretty arbitrary and subjective to me.'
I totally understand that these people must've felt this way strongly but these phrases will NOT help with their arguments. There are two reasons according to the assessor:
What matters and what standards are used are hard-coded. From the assessor's point of view, they are just following the rules and formulas. Objectively, curb appeal may indeed not matter as much in reality, but the rule is the rule.
The assessor and their team do spend a lot of time researching the comps to prepare for the hearing. They take a lot of pride in their work and expertise. As a result, it's just more productive to frame your disagreement as a clarifying question or different perspectives, than presenting it as mistakes they make.
For example, instead of saying 'your comp is factually wrong because the apartment is a one bedroom not a loft', say 'the floor plan looks like a one bedroom to me; what makes you categorize it as a loft, did I miss something?' In this real example, the comp indeed was a loft. The homeowner missed some details and mistook it as a one-bedroom.
Remember, unlike court arguments you watch on TV, being combative toward the other side is not helpful. It might sound obvious now, but when the back-and-forths get heated up, it's human nature to feel competitive/combative. Please try your best not to do that!
What if You Still Disagree with the Value
Once the Hearing Officer makes a 'final' say on the value, note that the decision is not final yet!
If either you or the assessor do not agree with the Hearing Officer's recommended value, either can submit, in writing within 14 calendar days, a request for your appeal to be heard by a full appeal board. A new hearing will then be scheduled before a 3-member board panel within 2 years from the date your application was timely filed.
Note that even if you verbally agree to the recommended value during the first hearing, you could still change your mind and submit a request for the full appeal board hearing within 14 days.
My Initial Nerves
I'll be honest—I was jittery at first. But once I started speaking, my preparation kicked in, and the nerves faded away.
Presenting Your Case
Starting Your Presentation
I began with a brief introduction:
"My name is [Your Name], and I'm here to discuss the assessed value of my property at [Your Address]."
Effective Communication
I made sure to:
- Speak Clearly: Articulating each point without rushing.
- Maintain Eye Contact: Connecting with the board members made the interaction feel more personal.
- Stay on Point: Keeping my arguments focused on factual data.
Interacting with the assessor
Understanding Their Role
The assessor's representative is there to defend the current assessment. In my experience, they've been professional and factual.
Listening Carefully
During their presentation, I took notes. This helped me address any points I disagreed with when it was my turn to speak again.
Professionalism is Key
Even if you disagree, it's important to remain respectful. Remember, everyone is just doing their job.
Lessons Learned from Multiple Hearings
Each Hearing is Unique
No two hearings were the same. Different board members might focus on different aspects, so it's important to be well-rounded in your preparation.
Common Mistakes to Avoid
- Being Unprepared: Lack of evidence or organization can hurt your case.
- Getting Emotional: Stick to the facts; emotional appeals aren't effective here.
- Ignoring Procedures: Not following the proper protocols can frustrate the board.
Just Show Up
If you forget or for some reason, fail to show up at the hearing, it would result in the denial of your appeal. I have seen the assessor feel pretty frustrated and disappointed that the person doesn't show up, because the assessor's team already spent a lot of time doing the research.
However if you have good cause for your failure to appear, the Board may reconsider the denial of your appeal. You do need to file a written request for reconsideration within 30 days.
Tips for Fellow Homeowners
Start Early
Don't wait until the last minute to gather your evidence. Starting early gives you ample time to collect the best data.
Stay Organized
Keep everything in order, in one place.
Practice Your Presentation
Rehearse until you're comfortable. This will help you stay calm and articulate during the actual hearing.
Attend a Hearing as an Observer
Before my first hearing, I sat in many hearings as an observer. It demystified the process and eased my nerves.
Don't Be Intimidated
Remember, the board is there to ensure fairness. They're not out to get you. No matter what you believe their motives are, this would be the most helpful mindset in practice.
Conclusion
Attending an Assessment Appeals Board hearing might seem intimidating, but with preparation and the right mindset, it's entirely manageable. I've saved thousands over the years by advocating for a fair assessment of my property.
So, if you believe your property is overassessed, don't hesitate to take action. Gather your evidence, prepare your presentation, and step into that hearing room with confidence. You’ve got this!
Additional Resources
- San Francisco Assessment Appeals Board
- Website
- Phone: (415) 554-6778
- Office of the Assessor-Recorder
- Website
- Phone: (415) 554-5596
- Guides and Workshops
- Check the AAB website for upcoming workshops and downloadable guides.
By sharing my personal journey through multiple Assessment Appeals Board hearings, I hope to provide clarity and confidence to any homeowner considering this path. Advocating for a fair property assessment is not only your right but can also lead to significant savings.