California Revenue and Taxation Code Section 51(a)(2)

CONSIDERATIONS WHEN FILING A REQUEST FOR AN INFORMAL REVIEW:

• The review process is intended for property owners who believe the total assessed value as shown on the Notification of Assessed Value exceeds the market value of their property as of January 1st.
• The review can lead to either an increased or reduced assessment, depending on the Assessor’s determination.

BEFORE REQUESTING A REVIEW:

• Be prepared to identify and list sales of comparable properties that you believe support your opinion of value. Sales transacting after March 31st cannot be considered in the review.
• Remember, the informal review filing period begins February 16th for commercial properties and June 30th for residential properties and ends August 1st. Results of the Assessor’s review will be sent shortly after August 15th.
• At any time from July 2 through September 15, property owners may file Assessment Appeal Applications(appeals) to formally dispute the assessment. Assessment Appeal Applications are heard by Assessment Appeals Boards, independent of the Assessor’s Office.
• If you did not receive the Notification of Assessed Value Letter after the second week of July, you can request a duplicate notice be mailed to you by requesting online, contacting the Santa Clara County Assessor’s Office at assessor@asr.sccgov.org or 408-299-5500.