San Diego County Assessor: Property Values, Parcel Searches and Appeals

The San Diego County Assessor is the office to contact when you need to check a property's assessed value, question an assessment, update assessment records or apply for a property tax exemption. If you already have a bill and need to pay it, use the Treasurer-Tax Collector instead.

This guide focuses on real property assessments. Business equipment, boats and aircraft use separate assessment services and forms.

Independent guide. This website is not affiliated with the County of San Diego. Use the linked official sources for current requirements. Applications and payments must be submitted through the appropriate government office.

Which Office Handles Your Property Question?

The Assessor/Recorder/County Clerk (ARCC) combines these functions within one county agency, but each division handles different services. Start with the task you need to complete:

Property questions and where to start
Your task Where to start
Check an assessed value or question a reassessment Assessor
Apply for an assessment exemption or exclusion Assessor, using the program's current application
Pay a tax bill or ask about payment status Treasurer-Tax Collector
Obtain a recorded deed or another recorded instrument Recorder/County Clerk
File a formal assessment appeal Clerk of the Board's Assessment Appeals Unit

The Assessor's Notification of Assessed Value is not a tax bill. It explains the value in the assessment records, rather than an amount you must pay. For billing and installment information, see our property tax guide.

Open the county's official Secured Assessment Roll Search. Select the search method that matches the information you have.

  • Parcel number: Enter at least eight digits with separating dashes, such as 123-456-78. Enter the full number if your record includes additional digits.
  • Address: Enter the street number and street name. The county says street directions, street types and city names are not required.
  • Street name: Use this option for parcels without street numbers.

Check the returned parcel against your notice before using the value. If an address search fails, try the Assessor Parcel Number (APN) from your county paperwork.

2026 coverage: The published roll uses January 1, 2026 as the valuation date and reflects records as of June 30, 2026. Later changes may not appear. The county also withholds ownership information from this internet search. For help with a missing result or a later correction, call 619-236-3771.

Why Your Assessed Value May Change

Before comparing values, check the APN and assessment year on your notice. Review the land and improvement values, any exemption entries and the stated reason for a value change. If a component appears incorrect, identify that specific item when contacting the Assessor.

An assessed value and a current sale price answer different questions. Your assessment follows California property tax rules; it is not simply an annual estimate of what your home would sell for today.

Proposition 13 and reassessment events

The factored base year value is the property's base year value adjusted under Proposition 13's annual inflation rules. That adjustment is generally capped at 2% per year. A qualifying ownership change or new construction can trigger reassessment. For an addition, the county explains that the added construction value is assessed without reassessing the existing home solely because of that addition.

The county's real property assessment page explains these events and supplemental assessments.

Proposition 8: a temporary reduction

When January 1 market value is below the factored base year value, Proposition 8 may allow a temporary reduction. A drop from last year's sale prices alone does not establish eligibility: the comparison is with the property's factored base year value.

A reduced assessment is reviewed annually. As market value recovers, it can rise by more than 2% in one year, while remaining subject to the factored base year value ceiling unless a reassessment event changes that ceiling. The California Board of Equalization explains this distinction in its Proposition 8 guide.

Assessment Records, Parcel Maps and Deeds

Assessment records describe the parcel and characteristics used for valuation. They do not replace a recorded deed. For a deed or other recorded instrument, start with our property records guide.

Where to ask about ownership information

The absence of an owner name in the secured assessment search does not mean ownership information is unavailable through every county service. The county's Property Information page directs ownership and address inquiries to the Public Information Line at 619-236-3771. It also identifies office kiosks as a place to view ownership, parcel maps and other property information.

ParcelQuest: maps and property characteristics online

The county links to ParcelQuest for APNs, property characteristics and Assessor maps. Read the county's ParcelQuest notice before continuing to the service. ParcelQuest is a vendor under contract with ARCC, and its website includes both county records and information supplied by the vendor.

  • Up to 25 searches in any 30-day period are free under the terms described by the county.
  • Additional searches may require a subscription. Recorded documents and other reports may carry separate fees.
  • Vendor fees can differ from county fees. Check the total price and document type before purchasing.
  • The county notice describes purchased ParcelQuest documents as available electronically. Certified copies must be obtained directly from ARCC.

What a parcel map can tell you

The Assessor's Mapping Services identifies parcels for assessment purposes. An Assessor parcel map is not a boundary survey.

If a property characteristic appears wrong, identify the exact issue before contacting the office. Bring the APN, assessment year, notice and records that explain the discrepancy.

For parcel mapping questions, the county lists Mapping Services at 619-531-5588.

Address Changes, Exemptions and Other Forms

Update where assessment correspondence is sent

The county's address change page provides an online option for residential and commercial property, plus instructions for other submission methods. Multiple real property address changes use the designated real property form. Business property, vessels and aircraft have separate procedures.

For property held by a company or trust, follow the county's authorization and signature requirements. An address update changes correspondence details; it does not transfer title.

Check the Homeowners' Exemption

If you own and occupy your home as your primary residence, review the Homeowners' Exemption. It reduces eligible assessed value by $7,000, rather than reducing the bill by $7,000. The annual savings are approximately $70. Filing is free, and an existing exemption generally continues while you remain eligible.

Check your bill's exemption entry before applying again. Use the official page for filing dates and instructions for reporting a change in eligibility.

Select a form by the event and its date

The Assessor forms collection includes disabled veterans' exemptions, family transfer exclusions, replacement-home relief and disaster-related claims. Family transfer forms distinguish transfers before February 16, 2021 from those on or after that date. Do not assume a family transfer automatically avoids reassessment.

For business property, the county's forms page directs users requesting Form 571-L to 858-505-6100. Use the business property instructions rather than a real property form.

What to Do if the Value Appears Too High

First identify the assessment year and valuation date, then gather evidence supporting a lower value. For the regular 2026 assessment, the relevant date is January 1, 2026. Contact the Assessor with your APN, notice and specific reason for requesting a review.

An informal review and a formal appeal are separate procedures. Keep track of the formal filing deadline while discussing the value with the Assessor. Do not assume an informal review extends that deadline.

Published San Diego County review and appeal periods
Procedure Filing period Where to start
Assessor's Proposition 8 Review of Assessment December 1–April 30; confirm the assessment year covered by the review request Assessor: real property assessment
Regular assessment appeal for 2026 July 2–November 30, 2026 Clerk of the Board: assessment appeals
Supplemental assessment appeal Within 60 days of the date on the Supplemental Notice, according to the Clerk of the Board's deadline instructions. Confirm the deadline for your assessment; do not wait for a tax bill. Clerk of the Board: filing dates and deadlines

The Assessor's general appeal page refers to a supplemental tax bill mailing date, while the Clerk of the Board's current deadline page refers to the Supplemental Notice. If your documents give different dates or the deadline is unclear, promptly contact the Assessment Appeals Unit at 619-531-5777 for instructions.

Escape assessments and other assessment types have separate filing periods. Check the official filing dates and deadlines for the assessment you are challenging rather than applying the regular annual deadline to every notice.

The county's Assessment Appeals page links to online filing, deadline instructions and application management. Use that page to submit an appeal.

Prepare evidence for the correct date

Comparable sales can support your proposed value, but explain how they compare with your property. Account for differences in location, size, condition and improvements. The Assessor states that the Appeals Board cannot consider a sale more than 90 days after the valuation date. See the official appeal guidance for evidence and hearing requirements.

Continue paying taxes while the appeal is pending. Filing an appeal does not postpone payment obligations. A successful value correction may result in a revised bill or refund.

Assessor Offices and Contacts

San Diego Assessor Main Office
County Administration Center
1600 Pacific Highway, Suite 103
San Diego, CA 92101
Phone: 619-236-3771

Real property assessment questions: 858-505-6262. For business property, vessels and aircraft, use 858-505-6100.

Assessor service hours are Monday–Friday, 8 a.m.–5 p.m. The office directory also lists locations in Santee, Chula Vista, San Marcos and Kearny Mesa. Check the directory before traveling. Kearny Mesa currently offers Assessor services, but not Recorder/Clerk or Treasurer-Tax Collector counter services.

At the downtown office, up to three hours of free underground parking is available during weekday business hours while conducting county business; the garage entrance is on Ash Street.

Assessment Appeals Unit
1600 Pacific Highway, Room 402
San Diego, CA 92101
Phone: 619-531-5777
This unit handles appeal applications and hearing procedure questions.

Fees for Assessment Records

The county's Assessor fee schedule lists property characteristics at $1 per parcel and no current fee for Assessor building records. Map and copy charges depend on the product and size. Confirm the record type and total charge before ordering; these fees should not be substituted for the Recorder's document-copy fees.

Why Is My Neighbor's Assessed Value Lower?

Properties can have different base year values and reassessment histories. A neighbor's assessment alone does not establish your property's market value. For a value review, focus on comparable market evidence for your valuation date.