The State Board of Equalization has prepared a pamphlet to assist you in completing this application. You may download a copy of Publication 30, Residential Property Assessment Appeals, at www.boe.ca.gov or on the Clerk of the Board’s website at www.sccgov.org/assessmentappeals.
An application may be corrected until 5:00 p.m. on the last day upon which the application might have been timely filed. A hard copy of the corrected application must be hand-delivered by 5:00 P.M. or U.S. Post Office postmarked by the due date. After the filing period, an invalid or incomplete application may be corrected at the request of the clerk or amendments may be made at the discretion of the Appeals Board or Hearing Officer. Contact the clerk for information regarding correcting or amending an application.
The Appeals Board can hear matters concerning the Assessor’s allocation of exempt values. However, it cannot hear matters relating to a person’s or organization’s eligibility for a property tax exemption. Appeals regarding the denial of exemptions are under the jurisdiction of the Assessor and/or the courts.
The only evidence an appeals board can consider is the evidence presented at the hearing. If you included with your application information or documents that you want the AAB/hearing officer to consider, you must bring copies with you and submit them to the AAB/hearing officer as evidence at the hearing. If, in advance of your hearing, you provided any information or documents to the Assessor’s office that you would like the AAB/hearing officer to consider in ruling on your application, you must bring copies with you and submit them to the AAB/hearing officer as evidence during your hearing.
Based on the evidence, the Appeals Board or Hearing Officer can increase as well as decrease an assessment. The decision of the Appeals Board or Hearing Officer upon this application is final; the Appeals Board or Hearing Officer may not reconsider or rehear any application. However, either the applicant or the Assessor may bring timely action in superior court for review of an adverse action.
Filing this application for reduced assessment does not relieve the applicant from the obligation to pay the taxes on the subject property on or before the applicable due date shown on the tax bill. If a reduction is granted, a proportionate refund of taxes paid will be made by the Tax Collector’s Office for the County of Santa Clara.
The appeal application is generated in Adobe Portable Document Format (PDF). To view and print PDF files, You can download Adobe® Acrobat® Reader from the following link Adobe Reader Download
This assessment appeal application is for Unsecured Property only. Personal Property and Fixtures, Business Office Equipment and Machinery, Boats, and Aircraft. (Identified by Account No.) If you would like to appeal another type of property, please click here.