- The Assessor can only consider the market value of your property as of the lien date (January 1, 2019).
- The market value of your property will be determined by analyzing sales of comparable properties transacting near in time to the lien date. Neither the Assessor nor the Assessment Appeals Board may consider sales recorded after March 31, 2019 as evidence as to the market value of property as of the lien date (Section 402.5 of the Revenue and Taxation Code).
- Properties similar to yours selling for less than your current assessed value is compelling evidence to reduce your assessed value
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.
To purchase maps or characteristics of a property (e.g. acreage, square footage, etc.), individuals may order them via the mail or fax. To make a request, please fill out and mail in the attached form at the bottom of the page, along with a check for the exact amount to the address on the form.
Contact Assessor's Office by email or phone call
All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, regardless of age, are subject to property tax. As with single family homes and other real property, the assessed value of manufactured homes may be increased by no more than 2% annually, unless there is a change in ownership or new construction.
