General Assessment Information
The
Assessor is responsible for valuing all taxable property in the county.
This includes but is not limited to, land, buildings, orchards and
vineyards, boats, airplanes, manufactured housing, mineral rights,
interests in publicly-owned real property and business property.
The
Assessor is governed by the Revenue and Taxation Code, California
Administrative Code, the State Board of Equalization, and Articles XIII
and XIII A of the California Constitution. Article XIII A was enacted as
Proposition 13 in 1978.
Under these provisions, real property is appraised only when:
-
A
change in ownership occurs
-
New construction is completed
-
New construction is unfinished on January 1 (lien date)
-
It is part of an annual review of properties whose assessed values have
exceeded market values
-
It
is part of the Land Conservation Act (Williamson Act)
Except for these instances, real property values cannot be increased by
more than 2% annually. The property tax rate is 1% of the property's
assessed value; however, the tax bill may also include bonds or fees
levied by agencies to pay for services. The lien on ownership and the
responsibility for the taxes is established on January 1 for the following
tax year.
Personal Property is appraised annually and refers to a movable item of
property that is not permanently affixed to, or part of, real estate. This
includes boats, aircraft and business property.
Real Property refers to ownership interests in land, whatever is
growing upon or is a natural part of land, as well as all things that are
attached to it by people.
Public Information
What Is Available
The
local tax roll is located in the lobby of the Assessor's 3rd floor office.
The roll contains the parcel number and/or location designation; name and
mailing address of the assessee; the assessed values of land,
improvements, personal property and possessory interests;
penalties imposed; homeowner exemption, if applied; local revenue
district, and the total taxable value of all property assessed.
The
local roll can also be purchased. To order, or for more information, call
(209) 468-2654.
What's Available By Phone
Our
Public Information phone line is open from 10:00 a.m. to 1:00 p.m. every
weekday except holidays. Information regarding current ownership of
property, owner's mailing address, last recorded document information and
current assessment may be obtained by calling (209) 468-2652.
Property Characteristics
Property Characteristics (year built, square footage, etc.) are available
for a fee at the Assessor's 3rd floor office or by calling (209)
468-2658. For multiple parcel requests, call (209) 468-2654.
Maps
Assessor parcel maps of
San Joaquin County are
now available at no charge on-line. To access the assessment maps,
click here.
Assessment maps may still be obtained from the Mapping
Department over the counter, or via mail, fax and e-mail during office
hours. There is a charge for this service. Please contact the Mapping
Department for more information by calling (209) 468-2648. The
Mapping Department is located on the second floor.
A complete set of Assessor
Parcel Maps is available on CD for $50. Please contact the Mapping
Department for more information by calling (209) 468-2648.
|
