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.
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.
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. .