Assessment Appeals Board

Santa Cruz County Assessment Appeals Board Information:

If you disagree with your property tax assessment, you have the right to file an Assessment Appeal. 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 is responsible for determining value based on the evidence presented during your hearing.

Applications must be filed for each assessment that you do not agree with (per Assessor Parcel Number or Assessor Account Number). Each application only applies to a single assessment and will not have an impact on any other assessments, nor impact future assessments for the same parcel.

Santa Cruz County Assessment Appeals Board Meeting Minutes are available upon request from the Clerk of the Board.

Note: You must continue paying your property taxes on time to avoid penalties regardless of a pending assessment appeal. For questions regarding paying your taxes, or for information on how to submit a payment, please visit the Treasurer/Tax Collector’s website or contact them by email at TTC.Webmail@santacruzcountyca.gov, or by phone at (831) 454-2510.

The Clerk of the Board does not handle assessment functions or generate assessment notice documents. For questions about your current assessment, please visit the Assessor’s website or contact them by email at asrwebmail@santacruzcountyca.gov, or by phone at (831) 454-2002.

Filing Periods:

Applications must be postmarked, received or submitted electronically via eFile portal by the applicable deadline (see below for filing periods by appeal type) to be considered timely:

Assessment Type	Filing Period	Instructions
Regular	July 2 – November 30, 2025	Applications must be postmarked no later than December 1, 2025 or received by the Clerk of the Board at 701 Ocean Street, Room 520 by 5:00 PM Pacific Standard Time on Decemeber 1, 2025
Supplemental	No later than 60 days after the date printed on the Notice of Supplemental Assessment	Applications must be postmarked or received by the Clerk of the Board at 701 Ocean Street, Room 520 (delivered by 5:00 PM Pacific Standard Time)
Escape	No later than 60 days after the date printed on the Notice of Enrollment of Escape Assessment	Applications must be postmarked or received by the Clerk of the Board at 701 Ocean Street, Room 520 (delivered by 5:00 PM Pacific Standard Time) Note: Assessment appeals cannot be submitted using the Notice of Proposed Escape Assessment document or notice date.
Roll Change	No later than 60 days after the date printed on the Notice of Assessment	Applications must be postmarked or received by the Clerk of the Board at 701 Ocean Street, Room 520 (delivered by 5:00 PM Pacific Standard Time)
Calamity	No later than 6 months after the date printed on the Notice of Calamity Assessment	Applications must be postmarked or received by the Clerk of the Board at 701 Ocean Street, Room 520 (delivered by 5:00 PM Pacific Standard Time)

How to Contact the Santa Cruz County Assessment Appeals Board:

Physical & Mailing Address:
Clerk of the Board
Attn: Assessment Appeals Board
701 Ocean Street, Room 520
Santa Cruz, CA 95060

Phone: (831) 454-2323
Fax: (831) 454-2327
Email Address: AssessmentAppeals@santacruzcountyca.gov

Reception Window Hours:
Open Monday - Friday
8:00 a.m. – 5:00 p.m.

Office Hours:
Monday - Friday
8:00 a.m. - 5:00 p.m.