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, 2021 for the Assessor to consider a change to the 2021/22 roll.


• The Assessor’s Office is no longer accepting Prop 8 requests to review the assessed value for the 2021/22 roll, but will continue to process existing requests until August 14, 2021 . Shortly thereafter, notices will be sent to those who’ve made requests informing them of the results. It is the responsibility of taxpayers to file an Assessment Appeal Application with the Clerk of the Assessment Appeals Board, should they be dissatisfied with their assessment. The deadline to file an Assessment Appeal Application (Appeal) is September 15, 2021 .


• Office of the Appeals Clerk - Board of Supervisors
  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