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1. What is the State Board of Equalization's responsibility?

The State Board of Equalization Property Taxpayers’ Advocate is responsible for reviewing and distributing property tax information and for the prompt resolution of taxpayer inquiries, complaints, and problems. The Taxpayers’ Rights Advocate Office may be reached by phoning 888-324-2798.

2. What are the responsibilities of the Assessor?

The Assessor is elected to a 4-year term. As an elected department head, the Assessor is required by the State Constitution to locate and assess all taxable property in the County.

3. 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.

4. When do real property appraisals happen?

Article XIII-A of the California Constitution (Proposition 13) requires the Assessor to reappraise real property at its full market value when either of the following occurs:

• A change in ownership.
• New construction is completed (or partially completed on the lien date).

When real property is reappraised due to the above, a new “base year” is established. This base year value must be adjusted annually by an inflationary factor, not to exceed 2% per year. In any year, your assessment, adjusted for inflation, is referred to as the “factored base year value.”

5. What is a business personal property appraisal?

Unlike most real property, business personal property is reappraised annually. Assessments are based on reported acquisition years and costs, which are adjusted annually to reflect market value. When statutorily required or otherwise requested, business owners must annually file a Business Property Statement with the Assessor, detailing acquisitions and disposals of equipment in order for the Business Property Division to derive appropriate values. Manufactured Homes, although classified as personal property, are treated, for valuation purposes, in the same manner as real property, and therefore, are not reappraised annually.