Assessment and valuation forms

• Request for Review (RFR): Use this form if you believe your property’s tentative assessed value is incorrect and want DOF to reconsider how the property was valued.
• Request to Update (RTU): Use this form to correct or update descriptive property information shown on your most recent Notice of Property Value (NOPV), such as property characteristics or classification.
• Request for Administrative Review (Clerical Error Remission): Use this form to correct certain clerical or factual errors in your assessment or tax that do not involve challenging the property’s valuation.

Use a Request for Review if you believe your property’s tentative assessed value is incorrect. An RFR may be used to request correction of:

• An error in a property’s tentative valuation
• A clerical or descriptive error that is ministerial in nature, or the result of a mistaken conclusion of fact

“Ministerial” errors are those resulting from a routine, mechanical, or administrative mistake—not from judgment or interpretation.

A “mistaken conclusion of fact” may only be corrected if it can be unambiguously resolved using documents or information created by a City agency as of January 5 (the “taxable status date”) of the applicable tax year.

An RFR cannot be used to correct:

• Errors resulting from discretionary judgment, other than errors with respect to a property’s valuation
• Errors based on interpretation of law, regulation, or policy

If your concern involves descriptive property information shown on your Notice of Property Value, you should use a Request to Update form.

RFRs allow property owners to challenge tentative assessed values beginning January 15 each year.

Deadlines (2026–27 tax year):

• Tax Class 1: March 16, 2026
• Tax Class 2: March 2, 2026
• Tax Class 4: April 1, 2026

• Request for Review – Tax Class 1
• Request for Review – Tax Class 2
• Request for Review – Tax Class 4

Online filing is encouraged and typically results in faster processing.

Use a Request to Update (RTU) if the descriptive information about your property is incorrect or outdated on your most recent Notice of Property Value. This includes property characteristics, classification, or other descriptive data.

The timing of your submission determines which assessment roll is updated:

• If your submission is filed from August 31 through mid-April:
• Approved updates appear on the final assessment roll (published in June).
• You will receive a notification letter between January and June.
• If your submission is filed from mid-April through August 30:
• Approved updates appear on the tentative assessment roll published the following January.

Submitting updates promptly helps ensure that your assessment is based upon accurate property information.

Online filing is encouraged and typically results in faster processing.

• Update Vacant Land Description
• Update Property Description – Tax Class 1
• Update Property Description – Tax Class 2
• Update Property Description – Tax Class 4

Use a Request for Administrative Review (Clerical Error Remission) to correct eligible clerical or factual errors in your property’s assessment or tax. Eligible errors include:

• Clerical errors, such as transcription or computational mistakes that are purely ministerial in nature
• Factual errors that can be unambiguously resolved using documents or information created by a City agency as of January 5 (the “taxable status date”) of the applicable tax year

This request cannot be used to challenge valuation methodology.

Lookback period:

• DOF may correct eligible errors for the tax year in which the application is submitted and the two immediately preceding tax years, or any combination of those years.

Form:

Online filing is encouraged and typically results in faster processing.

• Request for Administrative Review (Clerical Error Remission)

After DOF reviews your submission, you will receive a notice explaining our decision. Filing online is strongly encouraged and generally results in faster processing.