What are the taxpayer's responsibilities?

Since any increase in assessed value will increase the amount of taxes you pay, it is very important to contact the Assessor’s Office if you feel that the new assessment value differs from the market value of your property. We welcome the opportunity to review any information you may have relating to the value of your property. If you have any questions concerning the valuation, please call the Assessor’s Office at 530-889-4300.

Taxable property includes both real and personal property.

  • Real Property consists of land and improvements permanently affixed to land. For example, homes, buildings, other structures, pools, fences, orchards, vineyards, and certain machinery or equipment affixed to land, including taxable mobile homes, (those on a permanent foundation) are all classified as improvements.
  • Personal Property consists of tangible property not classified as land or improvements. For example, office equipment and furnishings; commercial, industrial and agricultural machinery and equipment not affixed to land; business supplies; boats, aircraft and manufactured homes not attached to a permanent foundation are all classified as personal property.

Show All Answers

1. What is the State Board of Equalization's responsibility?
2. What are the responsibilities of the Assessor?
3. What are the taxpayer's responsibilities?
4. When do real property appraisals happen?
5. What is a business personal property appraisal?