California Revenue and Taxation Code Section 51(a)(2)
A Proposition 8 reduction is a form of assessment relief. It may be applied by the Assessor when a property's assessed value exceeds the current market value. By the end of June all Santa Clara County property owners receive notification of their assessed value.
The Assessor’s Office provides these and many other services, free of charge, and often through a simple, on-line application process. Contact the Assessor’s Office before signing a contract or sending money.
Please be advised that on November 3, 2020 voters approved Proposition 19 (Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act), which makes sweeping changes to a property owner’s ability to transfer their Proposition 13 Assessed Value. It also may change the process for claiming exclusions.
The information below describes how transfers, that occur prior to February 15, 2021, will be processed. After February 15, 2021 transfers will be processed in accordance with Proposition 19.
The most current information about implementation of Proposition 19 is available at Proposition 19
The transfer of real property between parents and children may be excluded from reappraisal for property tax purposes. You must file a claim to determine eligibility.
A taxpayer who disagrees with the assessed value on the Notification Card may request a review by presenting to the Assessor's Office by August 1, of the current assessment year, any pertinent factual information important to the determination of the property's market value
What can I do if I think my assessment is too high?
The Assessor has a simple, one page Proposition 8 Assessment Review Request Form (see below) which is available on-line, or by calling or by visiting the County Assessor's Office. Once completed the form may be submitted on-line (preferably) by e-mail, fax, mail or at our front counter. .
