Real
Property
The
value enrolled at the time the property is acquired (or the 1975 value if
acquired before 1975) is called the property's base year value. This value
is annually increased by a factor of no more than 2% and is based on the
prior year's Consumer Price Index. The base year value factored is
referred to as the Proposition 13 value. The base year value changes only
when there is a change in ownership or new construction to the property.
New Construction
Building permits are sent to the Assessor from all cities and the county.
This is the primary method of discovering new construction in the county.
An appraisal determines the value the new construction adds to the
property as of the date of completion, and that value is then added to the
existing property value. This usually results in a
Supplemental Assessment. Normal
repairs, replacement or maintenance are typically not considered new
construction. This may consist of replacing a roof, replacing kitchen
appliances, or replacing plumbing fixtures.
Major renovation or rehabilitation of a structure, which makes it
substantially the equivalent of new construction or changes the use of the
property, is also considered new construction. That value added by the new
construction or change in use is added to the property's value as of the
date of completion. This usually results in a
Supplemental Assessment.
If
the new construction is incomplete on lien date (January 1), a partial
value reflecting what was there at that time will be added for the
upcoming tax year.
Supplemental Assessment
A
supplemental tax bill is issued in addition to the annual tax bill and is
based on the difference between the new assessed value for the property
and the assessed value before the change in ownership or completion of new
construction. The bill covers the period from the change date to the end
of the fiscal year (June 30). If the change takes place between January 1
and May 31, there will be 2 supplemental tax bills. The second one will be
for the following fiscal year. After that, the regular tax bill should
reflect the new value. (Note: supplemental tax bills are usually not
paid by impound accounts.)
Builder's Exclusion
New
construction built for resale may be excluded from supplemental assessment
under certain conditions. The builder must file the necessary form with
the Assessor's Office prior to or within 30 days of the start of
construction. For more information, call (209) 468-2658.
Click Here
for form.
Declines In Value
State law provides that when the current market value is less than the
Proposition 13 value (value at the time of acquisition plus annual
inflation factor not exceeding 2%), the market value is to be enrolled for
that tax year. These properties are then reviewed annually and the current
market value continues to be enrolled until that value is greater than the
Proposition 13 value. During this time, the annual property value may
increase more than 2% per year until the Proposition 13 value is restored.
Williamson Act (Land Conservation Act)
Agricultural landowners who sign a contract with the County placing their
land in the Williamson Act will have their agricultural land and living
improvements valued according to a special form of income capitalization.
The value is generally lower than the Proposition 13 value and these
values are recalculated annually. Homesites, non-living improvements and
outbuildings are valued on the same basis as other property under
Proposition 13.
Manufactured Housing
Manufactured housing sold new on or after July 1, 1980 is subject to
property taxation. Many mobile homes first sold before this date are not
taxed by the county, but instead are registered annually and licensed with
the State Department of Housing & Community Development (HCD). All
mobile homes placed upon permanent foundations are subject to property
taxation regardless of the date first sold. Owners of manufactured housing
subject to property taxation are eligible to the same exemptions and
exclusions as real property owners.
Contesting Assessed Values
If
you disagree with your assessed value, you should first contact the
Assessor's office to request a review of the value. If the matter is not
resolved to your satisfaction, you may then file an appeal with the
Assessment Appeals Board. Appeals for the regular roll must be filed July
2 through November 30. Appeals to the supplemental roll must be filed
within 60 days of the supplemental notice date.
To
file an appeal, you will need to contact the Clerk of the Board at
(209) 468-2350 to request appeal forms and instructions.
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