By Bryan Do, Candidate for Santa Clara County Assessor

During the past few weeks, a fellow candidate for County Assessor has been sending text messages claiming he will “exempt ALL SENIORS from property tax.” It sounds appealing but let’s be honest, it’s not possible under California law. And even if it were, further exacerbating the County budget would hurt seniors and everyone else who relies on public services.  

What an Assessor can and can’t do:

As someone running to be your next County Assessor, I want to be clear about what this office actually does. The Assessor doesn’t make tax policy. I don’t get to invent new exemptions. My job is to implement state law fairly, accurately and consistently.

The California Constitution and statutes spell out exactly what can be taxed, what exemptions exist, and how assessments are determined. The State Board of Equalization has made it plain: there is no exemption from property tax solely on the basis of age. Programs like the Homeowners’ Exemption and the Disabled Veterans’ Exemption apply broadly, not just to seniors [1].

Even the County’s Assessment Appeals Board cannot create exemptions. It can only correct errors in value. Exemptions come from the Constitution or Legislature, not from an Assessor [2].

Importantly, as Assessor I will always respect the will of the voters on Proposition 13. Californians overwhelmingly passed Prop 13 to cap property tax increases and provide stability to homeowners, including seniors. My responsibility is to faithfully uphold those voter-approved protections while ensuring the system is fair and transparent [3].

What seniors can access today:

That doesn’t mean seniors are left without options. In fact, California law already provides several important forms of relief — but they’re specific, targeted, and legally authorized, unlike the sweeping promises that went out in text messages last week.

  • Proposition 19 base-year transfers. Seniors aged 55 and older can transfer their Prop 13 tax base to a new home when they move, up to three times in their lifetime. This ensures they aren’t punished with a dramatic tax increase simply for downsizing or relocating within California. For many seniors on fixed incomes, this protection makes the difference between staying secure in retirement or being priced out of their community [4].

  • Property Tax Postponement (PTP). Low- and moderate-income seniors, as well as some blind or disabled homeowners, can apply through the State Controller’s Office to postpone their property taxes. This program places a lien on the home and the taxes are repaid when the property is sold or transferred, but it allows seniors to stay in their homes without being forced out due to rising annual tax bills [5].

  • Two years ago, when Measure N, a local parcel tax measure in the East Side Union High School District, was being considered, I advocated for and successfully passed an exemption for seniors from the parcel tax. The measure, approved by voters in November 2024, funds vital programs like college readiness, vocational training, and teacher retention. My advocacy contributed toward a real, lawful relief for seniors while protecting the public services our community relies on. Seniors simply need to own and occupy their home as their primary residence and submit a short application by June 1 each year to qualify.

Why “exempt all seniors” would be a fiscal disaster

With a simple “back of the envelope” calculation, let me show you why this proposal is not just illegal but also reckless with County finances.  First, seniors make up about 14.4% of Santa Clara County’s population [7]. Among them, about 47% are homeowners—the highest rate of any age group [8]. Multiply those together, and seniors likely account for roughly 6.8% of all households. If those households were exempted from property tax and everything else being equal, we’d lose about 6.8% of property tax revenue. Property tax, in turn, makes up about 36% of the County’s General Fund [6]. Do the math: 6.8% × 36% = 2.45% of the County’s total budget. With projected revenues of $11.4 billion in FY 2024–25, that is a loss of roughly $279 million every year.

That’s $279 million less for local schools that rely on property tax, for health care that keeps families strong, for the public safety that protects our neighborhoods, and for the housing and social services that stabilize our community.

What I will do as your Assessor

Instead of selling illegal and impossible promises, I’m running on practical reforms that will help seniors and everyone else while protecting the revenues that fund our community.

  • Radical Transparency. I will publish a public dashboard that shows exactly how the Assessor’s Office is performing when the assessment roll is completed, how long appeals take, and how customer service stacks up. I will open non-confidential valuation data so residents can see how their property values are determined.

  • Customer-First Service. I will make the Assessor’s Office feel less like a bureaucracy and more like a service center. That means expanding 24/7 online help and status updates, rewriting notices in plain language and multiple languages, and making sure people get answers at the front desk.

  • Fairness for Everyone. I will ensure clear, accessible paths for correcting errors and applying for exemptions. My office will proactively reach out to seniors, veterans, and small businesses who qualify for real programs like Prop 19 transfers, PTP, and the homeowners’ exemption so no one misses out simply because they didn’t know.

  • A Timely, Accurate Roll. I will modernize outdated systems so the property tax roll is accurate and on time the first time. That means fewer costly appeals, less wasted taxpayer money, and more predictable funding for the services we all rely on.

A smarter path forward

I understand why seniors worry about rising costs, and I understand the frustration when our government feels distant or unresponsive. But making illegal and financially impossible promises is not the answer. What we need is an Assessor who will run a transparent, customer-focused office that delivers accurate assessments, fair treatment, and real relief through the programs that already exist.

That is the leadership I am offering: honest service that respects the law, protects the County’s budget, and builds a property tax system that works for everyone. Together, we can create a system that is open, fair, and strong enough to serve not just today’s residents but the generations that follow.

Bryan Do escaped communism in Vietnam as a child and built his life in San José. He built a career in technology, managing complex systems at scale, and now serves as President of the East Side Union High School District Governing Board, where he was re-elected with overwhelming support. He is a candidate for Santa Clara County Assessor. Learn more at BryanDo.org or by emailing his campaign directly Bryan@BryanDo.org.

References

[1] California State Board of Equalization – Property Tax Exemptions Overview.
[2] Santa Clara County Assessment Appeals Board FAQ – Exemptions and Limitations.

[3] Santa Clara County Assessor’s Office – Understanding Prop 13
[4] California State Board of Equalization – Proposition 19 Base-Year Value Transfers.
[5] California State Controller – Property Tax Postponement Program.
[6] East Side Union High School District – Measure N Parcel Tax Exemption for Owner-Occupants Age 65.
[7] U.S. Census ACS – Santa Clara County Demographic Profile (65+ share of population ≈ 14.4%).
[8] Silicon Valley Indicators – Santa Clara County Homeownership by Age (≈47% for seniors).