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. At that time an informal Proposition 8 request for a reduction below the assessed value could be submitted to the Assessor. Requests for review must have been submitted to the Assessor’s Office by August 1, 2025 for the Assessor to consider a change to the 2025/26 roll.



• Office of the Clerk of the Board of Supervisors
  Assessment Appeals Division
  70 West Hedding Street
  10th Floor, East Wing
  San Jose, CA 95110
  Phone: 408-299-5088
  Fax: 408-298-8460
  Web Site: www.sccgov.org/assessmentappeals