With the passage of Proposition 8 in 1978, Section 51 was codified into the California Revenue and Taxation Code. This code section provides that the assessed value of any property shall not exceed its full market value on the January 1 lien date. If you have evidence that the full market value of your property on January 1, 2025, is less than your 2025-2026 assessed value, you may wish to complete this ‘Request for Informal Assessment Review’ form.
In order for the Assessor to complete an informal review of your property, please complete and return this form to the Assessor’s Office by December 15, 2025.
IMPORTANT: Please keep a copy of this completed form for your records.