The Assessor’s Office offers several ways for property owners to ask questions or request a review of their property’s assessed value. The filing period depends on the type of review you are requesting.

Allows property owners to ask questions about why a property’s value changed and how the Assessor determined the new value.  No application or form is required  - questions are answered in person, by phone at (831) 454-2270 or email at assessor@santacruzcountyca.gov.

In many cases, questions or concerns can be resolved during the informal review by providing the Assessor’s Office with additional information such as

  • Legal entity operating agreement, and all amendments, to have the reassessment excluded as a proportional interest transfer
  • Documentation supporting security interest financing
  • Other forms and supporting documents pertaining to exemptions (homeowners, disabled veterans, Proposition 19, etc.)

If, after the informal review, you wish to contest the assessed value, you will need to file an application for review (Decline in Value or Base Year Value).

In 1978, California voters passed Proposition 8, a constitutional amendment that allows for a temporary reduction in a property’s assessed value when the property experiences a decline in market value.

A decline-in-value occurs when the market value of your property on January 1 (the lien date) is less than its factored base year value (Prop 13 value).

If your property qualifies, the Assessor will temporarily reduce the assessed value to reflect the lower market value.

Important to Know

  • A Prop 8 reduction is temporary.
  • Market values change from year to year.  Your property will receive a reduced assessment only if the market value drops below its factored base year value (Prop 13 value)  as of January 1st. 
  • Once your property receives a reduction, the Assessor will review each year to determine if the market value has increased, decreased, or remained the same.  Annual reviews of market value will continue until the base year value (Prop 13 value) is restored.
  • From year to year, the assessed value of properties in a decline-in-value status may increase by more than 2% in one year, but will never exceed its factored base year value (Prop 13 value).
  • Assessed values for the upcoming tax year are available online beginning July 1st.

How to File a Decline-in-Value Review Application

Claim forms are available during the decline-in-value filing period of July 2 through December 31 each year. Please select the form that best matches your property type.

  • Residential
  • Multi-Family
  • Commercial
  • Commercial Lodging (hotel/motel)

Completed applications may be returned to our office in person, by mail, or by email to assessor@santacruzcountyca.gov.

A Base Year Value Review allows you to provide additional information about your property after a reassessment due to a change in ownership or new construction.

If you received a Supplemental or Escape Assessment Notice, you may request a review of the newly established value.

A base year value review can ONLY be completed if additional information is received about the property.  Examples of additional information that can be submitted include:

  • Appraisal(s)
  • Photos showing the property’s condition
  • Repair estimates
  • Construction cost breakdowns
  • Purchase documents
  • Other relevant property details

Filing Deadlines

You must submit your request within 60 days of the mailing date printed on the:

  • Notice of Supplemental Assessment, or
  • Notice of Enrollment of Escape Assessment

Do not wait to submit your request!

If we receive your information within 21 days of the date on your notice, we may be able to review and adjust the value before the tax bill is issued.  Submitting early may help prevent unnecessary billing or corrections later.

How to Request a Review

  1. Download and complete the form:
    Base Year Value Review Request
  2. Submit the completed form and supporting documents to the Assessor’s Office in person, by mail, or by email to: assessor@santacruzcountyca.gov

Important: Protect Your Appeal Rights

If you disagree with the assessed value after the review, or if you have not received a response and the 60-day filing deadline is approaching, you should file a formal assessment appeal.

You must file your appeal within 60 days of the date printed on your notice to protect your appeal rights.

Local appeals boards are independent agencies, separate from the Assessor’s Office, established to resolve disputes between County Assessors and property owners.

Based on the evidence presented, the Appeals Board can lower, raise, or confirm a property’s assessed value.  They cannot:

  • Reduce your assessed value because you are paying more taxes than your neighbor
  • Remove penalties and interest for late tax payment
  • Reduce taxes due to inability to pay
  • Set or change tax rates
  • Grant or deny exemptions
  • Extend filing periods
  • Rehear an issue already decided

Valid applications that are submitted timely will be scheduled for hearing before the Assessment Appeals Board where both you and the Assessor's Office must present evidence to support your opinion of value. The Assessment Appeals Board will review the evidence and determine the property’s assessed value.

Note: You must continue to pay your property taxes on time while your appeal is pending.  Late payments will result in penalties and interest.

Filing Periods:

Applications must be postmarked, received or submitted through the eFile portal by the applicable deadline:

  • Regular Assessment: July 2nd through November 30th 
  • Supplemental Assessment: Within 60 days of the date printed on the Notice of Supplemental Assessment
  • Escape Assessment: Within 60 days of the date printed on the Notice of Enrollment of Escape Assessment. (NOT the Notice of Proposed Escape Assessment) 
  • Calamity Assessment: Within 6 months of the date printed on the Notice of Calamity Assessment

Learn More or File an Appeal

To learn more or file an application, visit the Clerk of the Board’s website at: Assessment Appeals Board