Local appeals boards are independent agencies, separate from the assessor's office, established to decide disputes between County assessors and property owners like you. All 58 counties in California have assessment appeals proceedings. Santa Clara County has two Assessment Appeals Boards and two Hearing Officers. 

An Assessment Appeals Board, with proper evidence, can:

• Lower or raise a property's assessed value
• Remove a penalty assessment imposed by the assessor
• Reverse a change in ownership or new construction reassessment

Assessment Appeals Boards cannot:

• Reduce your property's assessed value simply because you are paying more taxes than your neighbor
• Remove penalties and interest for late payment of property taxes
• Reduce your taxes due to your inability to pay
• Fix the tax rate, levy taxes, or change tax rates
• Grant or deny exemptions
• Extend filing periods
• Change the decision of another appeals board
• Rehear an issue already ruled upon