2026 REQUEST FOR VALUE REVIEW (PROP 8) California State Revenue and Taxation Code, Section 51 authorizes the Assessor to temporarily lower the assessed value of any real property when it is greater than the market value as of January 1, lien date.
Although a demand letter is not a required prerequisite to a lawsuit under California law, courts tend to have a more favorable view of parties that make good faith efforts to resolve disputes prior to formal legal action in court.
The Superior Court of Contra Costa implemented its E-filing system in 2022. They selected Odyssey Case Manager from Tyler Technologies, a software solution in use by 29 of the 58 courts in the state.
However, sending a letter of demand can have its disadvantages. Depending on the situation, the other party may feel threatened and respond negatively, or they may not respond at all. They might engage a lawyer, or they might even start legal action against you.
Although a demand letter is not a required prerequisite to a lawsuit under California law, courts tend to have a more favorable view of parties that make good faith efforts to resolve disputes prior to formal legal action in court.