AppealDesk

Santa Cruz County Property Tax Appeal — California

Rob HartleyRob Hartley·Updated February 26, 2026

Santa Cruz County is located on California's Central Coast with a population of approximately 270,861. The county seat is Santa Cruz, and major cities include Watsonville, Scotts Valley, and Capitola. Property tax appeals are particularly important here because Santa Cruz County has one of the highest median property tax bills in California, ranking 94th out of 3,143 counties nationwide. The median home value of $1,143,000 significantly exceeds both the California state median of $384,200 and the national median, leading to substantial annual tax obligations for homeowners. The county's effective tax rate of 1.26% is higher than the national median of 1.02%, making accurate assessments critical for property owners.

Notable cities: Santa Cruz, Watsonville, Scotts Valley, Capitola

Median Home

$1,143,000

Tax Rate

1.26%

Annual Tax

$6,319

Population

270,861

2026 Appeal Deadline: July 2 through November 30, 2026

For regular assessments, appeals must be filed between July 2 and November 30, 2026. Applications must be postmarked no later than November 30, 2026, or received by the Clerk of the Board at 701 Ocean Street, Room 520 by 5:00 PM Pacific Standard Time on November 30, 2026. Santa Cruz County uses the November 30 deadline because the county assessor does not mail assessment notices to all taxpayers by August 1. For supplemental assessments, appeals must be filed within 60 days of the date printed on the Notice of Supplemental Assessment.

Property in Santa Cruz County, California — local tax assessment and appeal guide

How Santa Cruz County Assesses Property

100%of market value

Assessed by: Santa Cruz County Assessor's Office

Assessment cycle: annual

Notices typically mailed: Spring (mid-April)

In California, properties are assessed at 100% of their market value as of the January 1 lien date, subject to Proposition 13 protections. The Santa Cruz County Assessor's Office estimates the market value for tax purposes each year. For example, if your home's market value is $1,143,000 (the county median), at California's 100% assessment ratio your assessed value would be $1,143,000. At the county's effective rate of 1.26%, this results in approximately $14,402 in annual property taxes. However, Proposition 13 limits annual assessment increases to 2% unless there is a change in ownership or new construction.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. Valid applications are scheduled for hearing before the Assessment Appeals Board, which consists of impartial persons trained by the State Board of Equalization. During the hearing, both you and the Assessor's Office must present evidence to support your opinions of value, and the board determines the property's fair market value based on the evidence presented.

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Step 1: Review your assessment notice received in mid-April or your annual tax bill mailed by November 1. Consider requesting an informal review with the Assessor's Office at (831) 454-2002 first, as they may concur with your evidence and adjust the value without a formal appeal.

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Step 2: Gather supporting evidence including recent comparable sales data (within the last 90-180 days), professional appraisal reports, photos documenting property condition, repair estimates for any defects, and income/expense statements for income-producing properties showing the property's value as of January 1.

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Step 3: Complete the Assessment Appeal Application (form BOE-305-AH) available online at the county website or from the Clerk of the Board. Include your property information (Assessor Parcel Number), current assessed value, and your opinion of the correct value. File between July 2 and November 30, 2026, along with the $50 non-refundable filing fee.

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Step 4: Submit your completed application and fee online through the e-File Portal at https://www2.santacruzcountyca.gov/AAB/, by mail, in person, or by email. Fee waivers are available for those receiving public benefits or low-income individuals. You will receive written confirmation of receipt and notification if the application is incomplete.

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Step 5: Wait for your hearing notice, which will be mailed at least 45 days prior to your scheduled hearing date. The law allows up to two years for appeals to be resolved. Hearings are held before the Assessment Appeals Board at 701 Ocean Street, Room 525, Santa Cruz, where both you and the Assessor's Office will present evidence.

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Step 6: Attend your hearing before the Assessment Appeals Board. Present your evidence supporting your opinion of value, including comparable sales, appraisals, photos, and repair estimates. The board will hear evidence from both parties and determine the fair market value based on the evidence presented.

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Step 7: If you disagree with the Assessment Appeals Board's decision, you may file an action in Santa Cruz County Superior Court within six months of the board's decision. If denied by the court, you may pursue further appeals through the California Court of Appeal.

Required form: Assessment Appeal Application (form BOE-305-AH)

Filing Methods

online:https://www2.santacruzcountyca.gov/AAB/ - Online e-File Portal with $50 filing fee
mail:Clerk of the Board, Attn: Assessment Appeals Board, 701 Ocean Street, Room 520, Santa Cruz, CA 95060
in-person:701 Ocean Street, Room 520, Santa Cruz, CA 95060. Monday-Friday 8:00 AM - 5:00 PM
email:AssessmentAppeals@santacruzcountyca.gov

Evidence to Bring

Comparable sales data (recent sales of similar properties)Professional appraisal reportPhotographs documenting property condition or defectsRepair estimates or contractor bidsIncome and expense statements (for income properties)Previous appraisals or assessments

Santa Cruz County Assessor Contact

Santa Cruz County Assessor's Office

Phone: (831) 454-2002

Address: 701 Ocean Street, Room 130, Santa Cruz, CA 95060

Website: https://www.santacruzcountyca.gov/Departments/AssessorsOffice.aspx

Online Portal: https://www2.santacruzcountyca.gov/AAB/

Hours: Monday - Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Santa Cruz County

Homeowner's Exemption

$7,000 reduction in assessed value (approximately $70-88 annual savings)

Reduces the assessed value of your primary residence, resulting in property tax savings.

Eligibility: You must own and occupy the home as your principal place of residence as of January 1. New property owners automatically receive an application. This is a one-time filing that remains in effect as long as you continue to occupy the property.Deadline: February 15 for full exemption in the first year; late filing between February 16 and the following January 1 results in prorated exemption

Disabled Veterans' Exemption - Basic

$180,671 reduction in assessed value (2026, indexed annually for inflation)

Reduces property tax liability on the principal residence of qualified disabled veterans rated 100% disabled or compensated at the 100% rate due to unemployability.

Eligibility: Veteran must be rated 100% service-connected disabled or compensated at 100% rate due to unemployability, OR blind in both eyes, OR lost use of two or more limbs. Must have served during a qualifying wartime period and received discharge under other than dishonorable conditions. Unmarried surviving spouses also qualify.Deadline: File form BOE-261-G with the Assessor's Office. To receive 100% of exemption in first year, file between the date of qualification and the following January 1, or within 90 days of qualification, whichever is later

Disabled Veterans' Exemption - Low Income

$271,009 reduction in assessed value (2026, indexed annually for inflation)

Enhanced exemption for qualifying disabled veterans with limited household income.

Eligibility: Same disability requirements as basic exemption, plus total household income must not exceed $81,131 (2026 limit based on prior year income). Must re-apply annually with income documentation.Deadline: Must file annually by February 15 with form BOE-261-G and Disabled Veterans Low Income Worksheet

Proposition 60/90 (Senior Transfer)

Transfer of existing base year assessed value, preventing reassessment to market value

Allows homeowners age 55 or older to transfer their Proposition 13 base year value to a replacement dwelling of equal or lesser value.

Eligibility: Must be age 55 or older at the time of sale of the original property. Replacement property must be purchased or newly constructed within two years of the sale. Can only be used once in a lifetime. Applies to moves within the same county or to participating counties.Deadline: File with the Assessor's Office within three years of purchasing the replacement property

Official Resources

Santa Cruz County Assessor's Office →

Official county assessor website with property information, exemption applications, and assessment details.

Santa Cruz County Assessment Appeals Board →

Information about filing appeals, hearing schedules, rules and procedures, and contact information for the appeals board.

Santa Cruz County Assessment Appeals e-File Portal →

Online portal for filing property tax appeals electronically, tracking appeal status, and managing your appeal applications.

California State Board of Equalization - Assessment Appeals Information →

State-level guidance on the assessment appeals process, including FAQs, forms, deadlines, and Publication 30 for residential property appeals.

Check Your Santa Cruz County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Santa Cruz County for 2026?
The regular assessment appeal filing period for Santa Cruz County runs from July 2 through November 30, 2026. Your application must be postmarked no later than November 30, 2026, or hand-delivered to the Clerk of the Board at 701 Ocean Street, Room 520, Santa Cruz by 5:00 PM Pacific Standard Time on November 30, 2026. Santa Cruz County uses the November 30 deadline because the county assessor does not mail assessment notices to all taxpayers by August 1. For supplemental assessments resulting from new construction or change of ownership, you have 60 days from the date printed on your supplemental assessment notice to file an appeal. No extensions are available, so it's critical to file within the deadline.
How do I file a property tax appeal in Santa Cruz County online?
Santa Cruz County offers an online e-File Portal at https://www2.santacruzcountyca.gov/AAB/ where you can create an account and submit your assessment appeal application electronically. You'll need your Assessor Parcel Number (APN), which is printed on your assessment notice or tax bill. The portal requires a $50 non-refundable filing fee payable online. After logging in, you can complete the appeal application (form BOE-305-AH), upload supporting documentation such as comparable sales data or appraisals, and track the status of your appeal. Fee waivers are available for those receiving public benefits or low-income individuals. For assistance with the online portal, contact the Clerk of the Board at (831) 454-2323 or AssessmentAppeals@santacruzcountyca.gov.
What is the homestead exemption worth in Santa Cruz County?
In Santa Cruz County, the Homeowner's Exemption provides a $7,000 reduction in your property's assessed value if you own and occupy the home as your principal residence on January 1. With the county's effective tax rate of approximately 1.26%, this exemption saves eligible homeowners approximately $88 per year, though actual savings depend on your specific tax rate area. This is a one-time filing exemption—once approved, it continues automatically each year as long as you occupy the property as your primary residence. New property owners automatically receive an application, but existing homeowners can obtain the form (BOE-266) from the Assessor's Office at (831) 454-2002 or online. You must file by February 15 to receive the full exemption for that year.
What evidence do I need for a successful Santa Cruz County property tax appeal?
To successfully appeal your Santa Cruz County property tax assessment, you need compelling evidence that your property's assessed value exceeds its fair market value as of January 1. The most persuasive evidence includes recent comparable sales of similar properties in your neighborhood (preferably within 90-180 days of January 1), a professional appraisal prepared by a licensed appraiser, and photographs documenting property defects, damage, or deferred maintenance. If your property requires significant repairs, obtain written estimates from licensed contractors. For income-producing properties, provide income and expense statements demonstrating lower value. The Assessment Appeals Board evaluates all evidence presented by both you and the Assessor's Office to determine fair market value, so thorough documentation significantly improves your chances of a successful appeal.
How much can I save by appealing my property taxes in Santa Cruz County?
The potential savings from a successful property tax appeal in Santa Cruz County depends on how much your assessed value is reduced and your specific tax rate. For example, if your home is assessed at $1,200,000 but you successfully prove it's worth $1,100,000, a $100,000 reduction at the county's 1.26% effective rate would save you approximately $1,260 annually. For properties with higher assessments or larger valuation disputes, savings can be substantially greater. Given that the median annual property tax bill in Santa Cruz County is $6,319—well above the national median of $2,400—even a modest percentage reduction can result in meaningful savings. Keep in mind there's a $50 filing fee, and you should continue paying your property taxes on time during the appeal to avoid penalties, with any overpayment refunded if you win.
What happens at a Santa Cruz County Assessment Appeals Board hearing?
At your Assessment Appeals Board hearing in Santa Cruz County, you'll present your case before a three-member board of impartial persons trained by the State Board of Equalization. Hearings are typically held in the Board Chambers at 701 Ocean Street, Room 525, Santa Cruz. You'll receive written notice at least 45 days before your scheduled hearing date. During the hearing, both you and a representative from the Assessor's Office will present evidence supporting your respective opinions of property value as of January 1. You may present comparable sales data, appraisals, photographs, and other documentation, and you can question the Assessor's evidence. The board will ask questions and evaluate all evidence presented before making a determination. The hearing is quasi-judicial, meaning it follows formal procedures, but you don't need an attorney. The board's decision establishes your property's assessed value for that tax year.
Can I appeal my Santa Cruz County property taxes if I recently purchased my home?
Yes, you can appeal your Santa Cruz County property tax assessment even if you recently purchased your home, though it can be challenging. When you purchase property in California, it's reassessed at the purchase price under Proposition 13. However, if you believe the Assessor's valuation exceeds the fair market value as of the January 1 lien date (not your purchase date), you have grounds for appeal. This might occur if the market declined after your purchase, if there are property defects not reflected in the assessment, or if the Assessor added value beyond your actual purchase price. You'll need to provide evidence such as your purchase agreement, recent comparable sales showing market decline, or documentation of defects. File your appeal between July 2 and November 30 using form BOE-305-AH. Note that arguing you simply paid too much is generally not sufficient grounds for a reduction.
What should I do if I disagree with the Santa Cruz County Assessment Appeals Board decision?
If you disagree with the Santa Cruz County Assessment Appeals Board's decision on your property tax appeal, you have the right to challenge it in court. You must file an action in Santa Cruz County Superior Court within six months of the board's decision—this deadline is strict and cannot be extended. The court will review the board's decision and the evidence presented. This legal action can be complex and expensive, so you may want to consult with an attorney specializing in property tax appeals before proceeding. If the Superior Court rules against you, you may have the option to appeal to the California Court of Appeal and potentially the California Supreme Court. However, these higher-level appeals are discretionary and typically reserved for cases involving significant legal questions. Remember that you must continue paying your property taxes during all appeal proceedings to avoid penalties and interest.

For state-wide appeal information including California's assessment ratio and deadlines, see our California Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All California property tax appeal info

Sources: https://www.santacruzcountyca.gov/Departments/ClerkoftheBoard/AssessmentAppealsBoard.aspx | https://www.santacruzcountyca.gov/Departments/AssessorsOffice.aspx | https://www2.santacruzcountyca.gov/AAB/ | https://boe.ca.gov/proptaxes/faqs/assessappeals.htm | https://www.ownwell.com/trends/california/santa-cruz-county | https://www.zillow.com/home-values/3025/santa-cruz-county-ca/

Last verified: 2026-02-26