In other words prove the hardship that prevents you from paying the property tax based on market value. (what the poor sap neighbor is paying that just purchased the house next door.)
Just like you can apply to have your property value reduced if it is being over valued. (which is a simple process and works pretty well in San Diego County)
full disclosure – I’m paying prop taxes based on close to market value for my current residence. Maybe everyone else commenting on this post should fess up their biases.