Santa Clara County proposes changes to streamline assessment appeals process

The recent Board of Equalization (BOE) meeting held on April 30, 2025, focused on improving the assessment appeals process in California, particularly in Santa Clara County. The discussions highlighted significant delays in the appeals process and proposed several recommendations aimed at enhancing efficiency and accessibility for taxpayers.

One of the primary concerns raised was the time taken from filing an assessment appeal application to the first hearing. In 2023, commercial appeals averaged 432 days, while single-family home appeals took 412 days. However, these numbers improved in 2024, with commercial appeals dropping to 390 days and single-family appeals to 383 days. Despite these improvements, delays often stemmed from taxpayer confusion regarding the application process, leading to incorrectly completed forms that necessitated resubmissions and further delays.

To address these issues, the board proposed revising the assessment appeal application to make it clearer and more user-friendly. This change aims to minimize confusion and streamline the process for self-represented applicants. Additionally, the board recommended establishing an assessment appeal self-help center, similar to those found in superior courts, to provide taxpayers with guidance and support during the application process. This center could operate via Zoom or telephone, offering much-needed assistance to homeowners navigating the appeals system.

Language accessibility was another critical topic, as over 50% of households in Santa Clara County speak a language other than English. The board emphasized the need for translated materials and resources to support non-English speaking property owners, ensuring they can effectively communicate their appeals.

Furthermore, the meeting addressed the structure of the appeals process itself. It was suggested that counties should have the authority to assign residential value hearings to hearing officers without requiring explicit authorization from applicants. This change could significantly reduce wait times for residential appellants, allowing them to be heard more promptly compared to more complex commercial cases.

In conclusion, the BOE's discussions underscored the importance of reforming the assessment appeals process to enhance efficiency and accessibility for all stakeholders. The proposed recommendations aim to alleviate taxpayer frustration, reduce delays, and ensure that the appeals process is equitable and understandable for all Californians. The board's commitment to these improvements reflects a broader effort to streamline government processes and better serve the community.