Please show us the  homes that have an assessed value above market value. It a simple process to appear before the Board of Equalization and show the them comparable properties in your neighborhood that are selling for less than your property. Of course that requires you can actually show those sales and not simple pretend they exist.  The actions of the BOE for last year are available. See how many claims there were about overvalued homes and how many owners were not able to show the assessment was wrong.