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Property FAQs

 

Assessor FAQ No. 1 - What is the Assessor's function?

The Assessor has the responsibility for annually discovering and assessing all property, and keeping track of all persons owning, claiming, possessing or controlling it, within the County as required by law.  The Assessor must produce and deliver an assessment roll by July 1 of each year.  The Assessment Roll becomes the base upon which local property taxes are levied, collected and distributed to the state (schools), cities, development agencies, special districts, and the County of Tulare.

The Assessor:

  • Values all taxable property in the County.
  • Audits entities doing business in the County.
  • Processes all property tax related exemptions in the County.
  • Establishes and maintains a set of approximately 5500 maps for assessment purposes, delineating every parcel of land in the County.  These parcel maps serve as the basis for the assessment of real property in Tulare County for the approximately 142,000 parcels.  These maps are continuously updated to reflect new subdivisions and surveys.  The maps are available for review on this webite (see link below) and may be purchased at the Assessors Office.
  • Provides a public information service to assist taxpayers with questions regarding their property and about assessment practices.
http://www.co.tulare.ca.us/government/prop_vital/assessor/download/Access%20to%20Assessors%20Maps.pdf

 

Contrary to popular belief, the Assessor DOES NOT:

  • Set property tax rates.
  • Compute property tax bills.
  • Mail out tax bills.
  • Establish property tax laws.
  • Collect property taxes.
  • File liens for property tax delinquencies.
  • Settle property line disputes or determine who is legally the owner of any property.
  • Write property descriptions for use by taxpayers in transferring their property.

Assessor FAQ No. 2 - What is a Supplemental Assessment?

State law requires the Assessor's Office to reappraise property upon change in ownership or completion of new construction.  The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment.  This difference in value is prorated based on the number of months remaining in the fiscal year, ending June 30.  (Generally, Supplemental Assessments are not accounted for in escrow dealings, but the new property owner should be made aware of the supplemental process.)  

This is in addition to the regular tax bill.  Notices of the supplemental assessment(s) are mailed out to property owners prior to the issuance of the tax bill.  The owner has the right to file an application for appeal within 60 days of the date of notice.  Because of legal and workload ramifications, it normally takes several months to generate a supplemental tax bill.  If you acquire a piece of real estate, or add real property improvements after January 1 and prior to May 31, you will receive two (2) bills.

Assessor FAQ No. 3 - When is real property reappraised?

Under State law (Proposition 13), real property is reappraised only when a change-in-ownership occurs, or upon completion of new construction. Except for these two instances, property assessments cannot be increased by more than 2% annually, based on the California Consumer Price Index. The property tax rate is 1% plus any bonds, fees, or special charges. 

When a sale or transfer occurs, the Assessor's Office receives a copy of the deed and determines if a reappraisal is required under State law. If it is required, an appraisal is made to determine the new market value of the property. The owner is then notified of the new assessment and has the right to appeal the value.

The transfer of property between husband and wife does not require a reappraisal for property tax purposes. This includes transfers resulting from divorce or death. In addition, a refinancing will not cause a reappraisal. There are other exclusions for senior citizens, the disabled, and those involving parent/child transfers which are discussed later. For more information, call (559) 636-5100.

Assessor FAQ No. 4 - What is New Construction?

Copies of all building permits are sent to the Assessor's Office by the cities and County. If the construction is new (such as a room addition), a reappraisal is required. If the construction is for replacement, repair, or maintenance, a reappraisal is not required. In appraising new construction, the market value of the addition is determined and added to the value of the existing property. The existing property, however, is not reappraised. As with a change-in-ownership, the owner is notified of the new assessment and can appeal the value. For more information, call (559) 636-5100.

Assessor FAQ No. 5 - What is a Preliminary Change-in-Ownership Report?

State law requires the property owner to file this form with the County Recorder when recording certain documents.  If the form is not filed, the Recorder will charge an additional recording fee of $20.00.  The report is still required by law to be provided even though the $20.00 may have been paid.  Information furnished on this form by the property owner assists the Assessor and is not a public document.  Failure to provide the Assessor with the report will result in substantial penalties.

Assessor FAQ No. 6 - Are Mobilehomes subject to property taxes?

All new mobilehomes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes.  As with real property, the assessed value on mobilehomes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction.  Mobilehomes bought before June 30, 1980 are generally not subject to property taxes.  They should be licensed, which is under the jurisdiction of the State Department of Housing and Community Development.  They can be reached (toll free) at 1-800-952-8356.  Once a license has not been renewed, the mobile home becomes subject to property taxes.  If a mobilehome is destroyed by a calamity, then there are legal provisions available to relieve an unfair tax burden.

Assessor FAQ No. 7 - How is Business Personal Property appraised?

Unlike real property, business personal property is reappraised annually.  The owners of all businesses must file a property statement each year detailing costs of all supplies, equipment, fixtures and real estate (if any) at each location.  Although you may no longer own the business, you are required to complete the business property statement and advise the Assessor of the new owner.  If you owned the equipment on January 1, it is assessable to you.  (Business inventory is exempt from taxation.)  If equipment is out on lease or rent on January 1, it is reportable and assessable.  If you receive a property statement from the Assessor and/or have over a $100,000 cost in your equipment and/or supplies, you are required by law to file a property statement.  If you forward a duplicate copy of your property statement along with a self-addressed, stamped envelope, we will indicate the values from your statement and return it to you.

Assessor FAQ No. 8 - Are Boats and Aircraft subject to property taxes?

Boats and airplanes are taxable and appraised annually.  Their value is determined by reviewing the purchase price and the sales of comparable boats and airplanes, blue books, and guides provided by the State Board of Equalization.  Information on their location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration, airport managers, and on-site inspections.

Assessor FAQ No. 9 - How do I appeal my assessment?

Differences over the valuation of property are handled by the Assessment Appeals Board. This is an independent board composed of three private citizens (and two alternates) appointed by the County Board of Supervisors.  They consider all evidence presented by the property owner and the Assessor's Office at a formal hearing.  The Appeals Boards then determines the value of the property in question.  Appeals for regular assessments must be filed between July 2 and November 30.  Appeals on supplemental assessments must be filed within 60 days of the date on the supplemental notice.  The Assessor=s Office is always willing to attempt to remedy value disputes, but you must come into our office or call in order to bring the matter to our attention.

ALL APPLICATIONS FOR ASSESSMENT APPEAL MUST BE FILED WITH

THE CLERK OF THE BOARD OF SUPERVISORS
ADMINISTRATION BUILDING
2800 WEST BURREL AVENUE
VISALIA CA 93291
Telephone: (559) 636-5000

Assessor FAQ No. 10 - What is the Williamson Act (Ag Preserve)?

The California Land Conservation Act of 1965, commonly referred to as the Williamson Act,  is a tax relief measure for owners of farmland.  The act permits a landowner, whose land is used for farming, to sign a contract with the County guaranteeing that the land will continue to remain in farming for a period of at least 10 years.  In return for this guarantee, the Assessor annually values land and growing improvements in the Act using a restricted income approach rather than the market value.  The farmer gets the benefit of being taxed on the lower of the total base year value, current market value, or restricted (AG Preserve) value.  Generally, this means the taxes for the farmer are reduced, sometimes greatly.  You must apply to the Tulare County Planning Department by October 15 to receive Williamson Act benefits for the following tax year if you wish to place your farm property into the AG Preserve.  The Assessor's Office may require you to report data pertaining to your agriculture parcels via an AG Preserve Questionnaire.

Assessor FAQ No. 11 - How do I file a claim for refund of property taxes which were overpaid or illegally assessed?

You can obtain the Claim for Refund Form from the Clerk of the Board of Supervisors office which is located at the Administration Building, 2800 W. Burrel, Visalia CA 93291-4582 or call (559) 636-5000 to receive a form in the mail.

Assessor FAQ No. 12 - How do I file for a reduction in my taxes?

Applications for Changed Assessment are the forms needed to file for a reduction in taxes and they may be obtained from the Clerk of the Board of Supervisors office which is located at the Administration Building, 2800 W. Burrel, Visalia CA 93291-4582 or you can call (559) 636-5000 and request a form be mailed to you.

Assessor FAQ No. 13 - How do I talk to someone about a letter I received from the Assessor regarding a supplemental assessment?

You will need to speak with the Assessor's Office to discuss the supplemental assessment that you received in the mail. The Assessor's Office is located at 221 South Mooney Boulevard, Courthouse, Room 102-E, Visalia CA 93291 or call (559) 636-5100.

General Information

Property taxes (ad valorem tax and special assessments) are collected by the county, but governed by California State Law. Taxes are collected on behalf of the county, incorporated cities within the county, school districts and other taxing agencies, including special districts. Once collected, the Auditor-Controller distributes these taxes to the various entities.

  • The County Assessor determines the person or entity to be assessed, the value of the property and transmits that information to the County Auditor-Controller.
  • The Auditor-Controller computes the amount of tax due by multiplying the taxable value of the property by the applicable tax rate (the tax rate is equal to 1 percent (1%) plus bonded debt for the location of the assessed property within the County) to determine the amount of tax.
  • It is the Tax Collector's responsibility to mail the tax bill and collect the amount due as computed by the Auditor-Controller Division.
  • It is the Auditor-Controller’s responsibility to allocate and distribute the collect tax amount due to the various taxing entities and special assessment districts.

I have a question about my property taxes. Whom should I call?
Click here for updated information

What is Proposition 13?

Proposition 13, approved by voters on June 6, 1978, established laws governing the valuation of properties in California for purposes of property taxation and set a limit of no more than one percent (1%) of the assessed market value of the property. Property is assessed at its full cash value when acquired through a change of ownership or by new construction. Each year thereafter, the taxable value of the property may increase by no more than the rate of inflation, or two percent (2%), whichever is less. There are exceptions to the valuation at the change of ownership.

For additional information regarding assessed valuation of property, please refer to the Assessment Information page on the County Assessor's Website.


What is Proposition 8?
Proposition 8 allows the Assessor to temporarily lower assessments when the market value on January 1 is lower than the factored base year value for that year. Each case is reviewed individually upon request of the property owner. Whenever such relief is provided, the Assessor is obligated annually to review and increase assessed values as market values increase, but never higher than the factored base year value.

For more information, please refer to the Assessment Information page on the County Assessor's Website.

What is ad valorem tax?
 Ad Valorem is a tax imposed on the basis of value. The County levies an ad valorem property tax rate equal to one percent (1%) of the full assessed value. Additional rates may be added to include an amount equal to the amount needed to make payments for the interest and principal on general obligation bonds or other indebtedness approved by the voters. The tax rate is per every $100 of the assessed value.

Where do my property taxes go?
Your property tax bill is comprised of taxes and special assessments and is a lien on your property. Taxes consist of a 1% general levy plus voter approved debt plus any applicable special assessments. Taxes and assessments are specifically identified on your tax bill and are distributed as stated on your bill, with the exception of the 1% general levy (which was established with Proposition 13). The general levy of 1% is distributed among many agencies in the County on a countywide basis:

In 1979, Assembly Bill 8 (AB 8) was adopted to provide procedures for counties to allocate property taxes. The basic premise of AB 8 allocates to each taxing jurisdiction the amount it received in the prior year, plus the change that has occurred in the current year within its boundaries. The revenue allocation of the countywide 1% property tax levy is calculated pursuant to Revenue and Taxation Code section 96.5.

Under the AB 8 method, the 1979/80 base amount for each local agency within a county was calculated based on the property tax allocated pursuant to Government Code section 26912 for 1978/79 and adjusted for the 1979/80 assessed value growth. The property tax allocation percentage for each agency within a Tax Rate Area (TRA) was then established. These percentages are to be recomputed only when certain activities occur such as TRA consolidation, creation of the unitary roll pursuant to Revenue and Taxation Code section 100, and boundary changes affecting specific TRAs, such as annexations, detachments, dissolution of districts, formation of new districts, city incorporations.

Tulare County Distribution of 1% Tax Rate
Agency Percent
Schools 60.43%
County General 16.16%
Redevelopment 7.75%
Special Districts 5.88%
Cities 5.76%
Fire Protection Districts 2.79%
Library 1.23%

What are equalized assessed values?
Annually, the Auditor-Controller receives the certified local secured and unsecured tax roll values from the Assessor and the certified State assessed values from the State Board of Equalization. The certified assessment rolls represent the equalized assessed values of all properties within the County of Tulare as of the January 1 lien date.

What are special assessments?
Special assessments are non-ad valorem amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: charges for services, improvement district charges, 1915 Act special assessments, Mello-Roos community facilities district special taxes, other voter-approved special taxes, special benefit assessments, and fees.

The Auditor-Controller acts as an agent for each agency by placing the special assessment on the tax bill and distributing the tax collected to the agency. Approximately 29,199 special assessment direct charges from more than 80 different districts and agencies are placed on the secured tax roll each year. For information on how to place a special assessment on tax bill, please call our office at (559) 636-5280.

Direct charges and their corresponding amounts may change with each roll year. For information regarding the direct assessment calculation, contact the district, agency, or city responsible for the assessment. The Direct Levy District Listing, a comprehensive directory of contacts and phone numbers for the districts and agencies that place special assessments on the tax bills, is available on our Website.

What is supplemental tax?
State law requires the Assessor's Office to reappraise real property upon change in ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment, which reflects the difference between the prior assessed value, and the new assessment. This value is prorated based on the number of months remaining in the fiscal year, ending June 30.

An increase in value will result in a supplemental tax bill reflecting the change in value for the balance of the tax year. In some cases, the market value is higher than the owner's assessed value in effect as of the January 1 lien date. If this situation occurs, a supplemental tax bill will be issued. Additionally, a supplemental assessment must be made to reflect that new assessed value for the remainder of the fiscal year in which the activity occurred. Due dates for supplemental tax bills depend on when the bill is mailed. All supplemental tax bills are in addition to the annual tax bill.

A decrease in value will result in a negative supplemental tax. Reassessments downward due to a change in ownership or completion of construction result in a negative supplemental assessment. These negative assessments (refunds) do not cause a change to your current annual tax bill, and the annual tax bill must be paid timely to avoid penalties. The annual tax bill must be paid before a negative supplemental refund will be issued.

In some cases, a property changes ownership before a secured or unsecured supplemental bill is issued for a prior change of ownership or completion of new construction. This will occur if you purchase and then sell property within a short period of time. The supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill. Because of the large number of parcels and property transfers in Tulare County, there may be delays in placing new assessments on the roll.

A Supplemental Tax Bill Information insert is mailed with all supplemental tax bills, which explains how the amount of your supplemental tax bill was calculated.

For additional information, please visit the County Assessors Website.

Why did I receive two supplemental tax bills?
If the change in ownership occurs or the new construction is completed on or after January 1, but on or before June 30, then there will be two supplemental assessments. The first supplemental assessment will be the difference between the new assessed value and the taxable value on the tax roll in existence for these dates. The second supplemental assessment will be the difference between the new assessed value and the taxable value on the next year's tax roll.

How is my tax bill calculated?

Secured Taxes = (Net Assessed Value x Tax Rate) + Special Assessments

Unsecured Taxes = (Net Assessed Value x Prior Year Secured Tax Rate) + Special Assessments

Supplemental Taxes = Net Assessed Value Difference x Tax Rate x Proration Period

In accordance with Revenue and Taxation Code section 75.41, the proration period is from the beginning of the month following the date on which the change of ownership occurred or the date of new construction to the end of the fiscal year on June 30.


What is Mello-Roos?
A Mello-Roos direct levy is a special assessment imposed on those real property owners within a Community Facilities District. The district has chosen to seek public financing through the sale of bonds for the purpose of financing certain public improvements and services as outlined in the "Mello-Roos Community Facilities Act of 1982." The special assessment you pay is used to make the payments of principal and interest on the bonds. The special assessment will stay in effect until the principal and interest on the bonds are paid off along with any reasonable administrative costs incurred.

Services and facilities may include: police protection, fire protection, ambulance and paramedic services, recreation program services, libraries, library services, parks, parkway facilities, open-space facilities, the operation and maintenance of parks, parkways and open space, museums, recreation facilities, child care facilities, cultural facilities, flood and storm protection, services for the removal of any threatening hazardous substance, elementary and secondary school sites and structures, natural gas pipeline facilities, telephone lines, facilities to transmit and distribute electrical energy, cable television lines, and others.

If the annual property tax bill includes a Mello-Roos special assessment and it is not paid in full by June 30, the property may be subject to the accelerated judicial foreclosure process. After June 30, those special assessments subject to the accelerated judicial foreclosure are removed from the unpaid tax bill and the Districts are responsible for collection enforcement.

Mello-Roos special assessments are levied on the tax bill on behalf of the Mello-Roos District and are not levied by the Assessor, Auditor-Controller or Tax Collector. For information or disclosure of a Mello-Roos special assessment levied against property, please contact the Mello-Roos District directly. Contact numbers for the individual districts are contained in the Direct Levy District Listing.

What is a 1915 Act bond?
A 1915 Act bond direct levy is a special assessment imposed on those real property owners within a development area. 1915 Act bonds are for public financing usually for improvements, such as streets, curbs, gutters and underground sewer and water infrastructure that generally enhance land value and give land utility. When a developer finances such improvements through a 1915 Act bond, developers pass on the debt to each home buyer as an assessment bond obligation specific to the buyer's lot.

If the annual property tax bill includes a 1915 Act bond and it is not paid in full by June 30, the property may subject to the accelerated judicial foreclosure process. After June 30, those special assessments subject to the accelerated judicial foreclosure are removed from the unpaid tax bill and the districts are responsible for collection enforcement.

1915 Act bonds are levied on the tax bill on behalf of the 1915 District and are not levied by the Assessor, Auditor-Controller or Tax Collector. For any information or disclosure of a 1915 Act bond levied against property, please contact the 1915 District directly. Contact numbers for the individual districts are contained in the Direct Levy District Listing.

The Assessor is reducing the assessed value of my property and I've already paid last year's taxes. When will I receive my property tax refund?
Refunds are normally processed within 60 days of the date when the Assessor certifies the reduction of assessment to the Auditor-Controller Division. If you are due a refund, you should first contact the Assessors Office at (559) 636-5100 to verify that the value reduction has been certified and the date of that certification. To check on the status of a refund for an Assessor-certified value reduction, contact the Auditor's Tax Accounting Division at (559) 636-5280.

The Assessor is reducing the assessed value of my property, and I have not yet paid this year's taxes. Should I pay the bill I received in the fall?
Yes. You should pay the property tax bills you received. Penalties may not be forgiven because you were waiting for a revised bill. So, until you receive a revised bill, pay the tax bill you have. If this results in a net overpayment, a refund will be sent to you.

For additional information, visit the Tax Collector's Website.

What is the Educational Revenue Augmentation Fund (ERAF)?
ERAF is a mechanism; enacted in July of 1992 by the State Legislature to shift local tax revenues from cities, counties, and special districts to a State controlled Education Revenue Augmentation Fund. The state uses this fund to reduce its obligation to the schools. ERAF funds have been used by the State to help school and community college districts meet minimum funding requirements. The amount of the estimated and actual shift for each fiscal year from Tulare County local agencies to ERAF is coming soon to our Reports & Forms page.

What property tax information can I access on this Website?
The following property tax information is available from this Website:

  • Taxes owed if you know your parcel number
  • Tax Rates by Code Area
  • Direct Levy District Listing
  • Direct Levy Collection Summary
  • Direct Levy Billing Summary
  • Equalized Rolls Valuation Report
  • ERAF Property Tax Revenue Shift - Actual
  • ERAF Property Tax Revenue Shift - Estimated
  • Property Tax Administration Fees - SB 2557

Glossary
Additional Assessment - An additional assessment tax bill is for new construction, change in ownership, or property discovered that should have been assessed but was not assessed for the current tax year and is due in addition to the current annual tax bill.

Ad Valorem Property Tax - A tax imposed on the basis of value.

Assessed Value - The taxable value of a property against which the tax rate is applied.

Base Year Value - For real property assessed under Proposition 13, its fair market value as of either the 1975 lien date or the date the property was purchased, newly constructed, or underwent a change in ownership after the 1975 lien date.

Change in Ownership - A transfer of interest in real property, including the beneficial use of it, the value of which is substantially equal to that of the full estate in the property.

Corrected Assessment - A corrected assessment tax bill replaces an existing tax bill that was previously sent to you. A corrected tax bill will replace only one previously issued tax bill and not multiple bills.

Escaped Assessment - An escaped assessment tax bill is for new construction, change in ownership, or property discovered that should have been assessed but was not assessed for a previous year.

Fair Market Value or Full Cash Value - The amount of cash or its equivalent that property would bring if put up for sale in the open market under certain conditions: 1) Neither buyer nor seller could take advantage of the needs of the other; 2) Both buyer and seller must have knowledge of all of the uses and purposes to which the property is adapted and for which it can be used; or 3) Both buyer and seller must be aware of any enforceable restrictions on the property's uses and purposes.

Full Value - Full value means fair market value, full cash value, or such other value standard as prescribed by the California Constitution or in the Revenue and Taxation Code under the authorization of the Constitution.

Improvements - The value of any buildings or structures existing on land, whether new or old. Improvements may also include certain commercial and industrial fixtures.

Lien Date - 12:01 a.m. on January 1 preceding the fiscal year for which taxes are collected, the time when the taxes become a lien on property, and the time as of which property is valued for tax purposes.

New Construction - Any addition to real property, whether land or improvements (including fixtures) since the last lien date; or any alteration of land or improvements (including fixtures) since the last lien date that constitutes a major rehabilitation or that converts the property to a different use.

Personal Property - Any property that you own other than real estate. Includes airplanes, boats, and business property such as supplies, office furnishings, machinery or equipment.

Possessory Interest - The taxable, private, beneficial use and enjoyment of nontaxable, publicly owned real property, as defined in Section 104 of the Revenue and Taxation Code and in taxable publicly owned real property subject to the provisions of Sections 3(a), (b) and 11 of Article XIII of the California Constitution.

Real Property - Real estate or real property includes: 1) The possession of, claim to, ownership of, or right to the possession of land; 2) All mines, minerals, and quarries in the land, all standing timber whether or not belonging to the owner of the land, and all rights and privileges appertaining thereto; 3) Improvements.

Roll - A listing of all assessable property within the county. It identifies the property, the owner (if known), and the assessed value of the property.

Regular Assessment Roll (Section 601 Roll) - The Regular Assessment Roll has two parts: 1) The "Board Roll," which lists all property that the State Board of Equalization is required to assess. This roll is prepared by the Board and delivered to the county auditor; and 2) The "Local Roll," which lists all property assessed by the county, and is divided into at least two parts: (a) The "Secured Assessment Roll," which contains state-assessed property and locally assessed property. The taxes on the property are adequately secured by a lien on the real property; and (b) The "Unsecured Assessment Roll," which contains property that is not secured to real property or is not a lien against real property. It consists largely of business personal property owned by tenants.

Supplemental Assessment Roll - The "Supplemental Assessment Roll" contains a listing of all property that has undergone a change in ownership or experienced new construction.

Secured Tax Rate (Ad Valorem) - The rate of assessed value, expressed as a percentage, at which property on the secured roll is taxed at a rate equal to one percent (1%) of the full cash value. In addition, the rate will include an amount equal to the amount needed to make payments for the interest and principal on general obligation bonds or other indebtedness approved by the voters The tax rate is per every one-hundred dollars of the assessed value.

Supplemental Assessment - A property tax levy made in accordance with Chapter 3.5 of Part 0.5 of Division 1 of the Revenue and Taxation Code. Supplemental assessments are levied whenever a property, or a portion thereof, changes ownership or experiences new construction. The amount of each supplemental assessment is the difference between the property's new base year value-determined as of the date of change in ownership or completion of new construction-and the existing taxable value.

Taxable Value - For real property subject to Article XIII A, the base year full value adjusted for inflation for any given lien date as required by law, or the full cash value for the same lien date, whichever is less.

Unsecured Tax Rate - Previous year's secured property tax rate.

I have a question about my property taxes whom should I call?

For Questions About:

 

Contact:

 

Current Property Tax Payments or Prior Year Delinquencies

How much do I owe?

Mobile Home Moving Permits/ Clearance certification

Occupancy Hotel Tax/ Transient Occupancy Tax 

Senior Citizen Tax Deferment

Tax Collector 
View & Pay Taxes Online

Automated Information Line coming soon.
(559) 733-6526  

Select option "0" to leave message

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Special Taxes, Assessments, Fees and Charges on Your Tax Bill (Locate the 3-digit "levy code" next to the line item on your tax bill).

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Contact Special Assessment List

Use the 3-digit number to find the contact. 

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Assessed Values

Owner of Record

Change Mailing Address

Homeowners Exemptions

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County Assessor
(559) 636-5100

 

 

Planning & Zoning

Building Permits

Property Address Assignment

School Tax on New Construction / Square Footage Fee

Average Value of Single Residence

Resource Management

(559) 624-7000

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Computation of Property Taxes

Abatements

Special Assessments (City & Special District Charges)

General and School Bond Tax Rates

School District for Property Taxes

 

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Auditor-Controller Department-Tax Division
(559) 733-6746


What are secured Property Taxes?

Taxes that are assessed against real property (land, structures, etc.).  The tax is a lien that is "secured" by the land/structure.

The law requires the owner as of last January 1 appear on the tax roll. Questions concerning the VALUATIONS and OWNERSHIP should be directed to the OFFICE OF THE COUNTY ASSESSOR, phone (559) 636-5100.

When are current year secured property taxes due?
 

The total amount due is payable in two installments:
 
a. The 1st installment is due on November 1, and is delinquent at 5:00 p.m. December 10th after which a 10% penalty is assessed.
b. The 2nd installment is due on February 1st of the following year and is delinquent at 5:00 p.m. April l0th , after which a 10% penalty and $10 cost is assessed.
c. In order to pay both installments at the same time, remit the TOTAL AMOUNT DUE with both installment payment stubs by December 10th.
d. If December 10th or April 10th falls on a Saturday, Sunday, or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.

My lender no longer pays the taxes. How do I know what my tax payment is?

Although you do not need a payment stub to pay your taxes, you may still get copies of your bills by:

 

I did not receive a tax bill. How do I get another bill?

You can get a copyof your tax bill by:


How can I change my mailing address?

You can request a change of mailing address by:

  • Completing the form below, 
      Form: Mailing Address - Change of Request (175.9 KB)
  • Writing or visiting the Assessor's Office at County Civic Center 
    221 S. Mooney Blvd. Room 102-E
    Visalia, Ca. 93291.  
  • Or calling our office at (559) 636-5100 

 

How can I get Property Tax Assistance for Senior Citizens, Blind and Disabled Persons?

The Gonsalves-Dukmejian-Petris Senior Citizens Property Tax Assistance Law provides direct cash assistance based on part of the property taxes paid on the homes of qualified individuals with total household incomes of $37,119 or less who are either: (1) 62 or older, (2) blind, or (3) disabled; and (4) a U.S. citizen or eligible alien. Claims for assistance are based on the 2005/2006 property taxes. The filing period runs from July 1 through October 15. Qualified individuals must file a claim form each year in order to receive assistance. Filling for property tax assistance will not reduce the amount of property taxes owed to the County Tax Collector.

You can get claim forms or information regarding the Homeowner and Renter Assistance Program by going to the Franchise Tax Board Website: www.ftb.ca.gov/individuals/hra/ or by contacting the Franchise Tax Board at (800) 868-4171.

Local help is available in regards to completing these forms.  Please click the link below:

View locations that offer help completing Property Tax Assistance forms

How can I get Property Tax Postponement for Senior Citizens or Blind or Disabled Persons?

The Property Tax Postponement Law allows eligible homeowners the option of having the State pay the property taxes on their principal place of residence. To be eligible for postponement, you must (1) be either 62 years of age or older, blind, or disabled; (2) own and occupy your home as of December 31, 2004; (3) have a 2004 household income of less than $24,000; and (4) possess 20% equity interest in your home. The amount of taxes postponed plus accrued interest must be repaid to the State of California when the homeowner dies, sells, moves from the property or allows senior liens to become delinquent. The filing period for the current year taxes is May 16 through December 12, 2005. A claim must be filed each year the homeowner desires to have the property taxes postponed.

You can get claim forms or information regarding the Property Tax Postponement Program by Contacting the State Controller's Office at (800) 952-5661, or from their Website: www.sco.ca.gov/col/taxinfo/ptp/faq/index.shtml#100. If you are calling from a local 916 area, please call 327-5587.

If you filed a claim for the Senior Citizens Property Tax Postponement Program, you may also have your Supplemental taxes postponed.

Local help is available in regards to completing these forms.  Please click the link below:


View locations that offer help completing Property Tax Postponement forms

What if I disagree with the assessed value as shown on my tax bill?

The Tax Collector cannot change the assessed valuation or the amount of taxes. The County Board of Supervisors sits as Board of Equalization to equalize assessments on the local roll each year. Hearings begin on the third Monday in July until all applicants are heard. Applications for hearings must be filed between the 2nd of July and the 15th of September of each year. Failure to make such application precludes any subsequent changes.

If you disagree with the assessed value of your property you do have the right to appeal. An "application of Changed Assessment" can be obtained from, and filed with the Clerk of the Assessment Appeals Board located at:
           2800 Burrell Avenue,
           Visalia, Ca. 93291; 
           Telephone (559) 636-5000.
If the assessment was made during the normal assessment period, the application must be filed during the period of July 2nd through September 15th. If the assessment was made outside the normal assessment period, the application must be filed within the 60 days of mailing of a notification of the assessment.

You should contact the Assessor's Office, (559) 636-5100, immediately upon receipt of your tax bill if there is a question concerning the assessment. They may be able to offer an alternative to the appeals process. However, any action taken will not extend the assessment appeals filing period.

What are special assessments?

Special assessments are non-ad valorem amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: charges for services, improvement district charges, 1915 Act special assessments, Mello-Roos community facilities district special taxes, other voter-approved special taxes, special benefit assessments, and fees.

The Auditor-Controller acts as an agent for each agency by placing the special assessment on the tax bill and distributing the tax collected to the agency. Approximately 29,199 special assessment direct charges from more than 80 different districts and agencies are placed on the secured tax roll each year. For information on how to place a special assessment on tax bill, please call our office at (559) 636-5280.

Direct charges and their corresponding amounts may change with each roll year. For information regarding the direct assessment calculation, contact the district, agency, or city responsible for the assessment. The Direct Levy District Listing, a comprehensive directory of contacts and phone numbers for the districts and agencies that place special assessments on the tax bills.

Click Here

What happens if my current year secured property tax amount due is unpaid by June 30 at 5:00 p.m.?

If the amount due is unpaid at 5:00 p.m., June 30th, it will be necessary to pay (a) delinquent penalties (see "When are current year secured property taxes due?"), (b) costs, (c) redemption penalties, and (d) a redemption fee. If June 30th falls on a Saturday, Sunday or legal holiday, no redemption penalties shall attach if payment is made by 5:00 p.m. on the next business day. Property delinquent for the first year shall be declared defaulted for non-payment of taxes. After 5 years, the Tax Collector has the power to sell tax-defaulted property that is not redeemed.

What is a supplemental tax bill?

A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A supplemental tax bill retroactively taxes the supplemental assessment of property on a pro-rated basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.

DO NOT ASSUME THAT YOUR MORTAGAGE COMPANY WILL PAY THIS BILL. MANY LENDERS DO NOT IMPOUND FOR SUPPLEMENTAL TAXES. CONTACT YOUR LENDER.

The REGULAR tax bill on this property is still due and payable by the traditional December 10th and April 10th dates to avoid penalties. The SUPPLEMENTAL tax bill is IN ADDITION to the regular property tax bill and any other property taxes due on the property.

Supplemental tax bills are identified as either secured or unsecured. Those identified as secured are liens on real property, those identified as unsecured are billed to the named assessee and, if unpaid, will result in the recordation of a personal tax lien.

Questions concerning the VALUATIONS and OWNERSHIP should be directed to the OFFICE OF THE COUNTY ASSESSOR, PHONE (559) 636-5100.

What is a secured property escape tax bill?

An escape assessment is the increased amount in real property valuation over the regular assessed valuation from a delayed reappraisal of the property, an erroneously applied homeowner's exemption valuation reduction, etc.  A secured property escape tax bill retroactively taxes the increased amount of valuation over the regular tax bill.

What are unsecured property taxes?

Taxes on property that are not a lien against real property sufficient, in the assessor's opinion, to secure payment of taxes. Taxes on unsecured property include the assessments on personal property such as office furniture, machinery, equipment, boats, airplanes, etc., and assessments based on real property that are not a lien against real property.

If the unsecured tax is not paid, a personal lien is filed against the owner, not the property.

When are unsecured property taxes due?

The single installment is due on August 31st. Taxes that are on the unsecured roll as of July 31st if unpaid are delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31", and thereafter subject to a delinquent penalty of 10 percent.

Taxes added to the unsecured roll after July 31", if unpaid are delinquent and subject to a penalty of 10 percent at 5:00 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.  Example:  An unsecured assessment is created February 14, it will be due March 31.

Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed below. Which shall attach beginning July 1st and on the first day of each month thereafter.

In addition to penalties imposed, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.

When the first day of the month falls on a Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on the date shall not attach if the tax collector receives payment in full by 5:00 p.m., or the close of business, whichever is later, on the next business day.

Ownership on the lien date of January 1 determines the obligation to pay taxes. The Disposing of the property or moving from the county after January 1 does not relieve the assessee of the tax liability for the entire fiscal year of July 1 through June 30.

Any proration of the tax liability is a matter between the buyer and the seller. The owner at 12:01 a.m. on January 1 is liable to the tax collector for the entire amount of the tax bill.

By what authority is tax-defaulted property sold by the County Tax Collector?
Under jurisdiction of the California Revenue and Taxation Code, the County Board of Supervisors may direct the Tax Collector to sell at auction real properties which have been tax-defaulted more than five years (3691(a)), or have a nuisance abatement lien remaining unpaid more than three years (3691(b)). 
California Revenue and Taxation Codes, Sections 3691 - 3731.1.

What is the purpose of selling tax-defaulted property?
The property is for sale because one or more tax assessments have remained unpaid for more than five years. The County’s purpose in selling tax-defaulted property is to either redeem the property or return the parcel to a revenue generating basis by transferring ownership to a responsible party.   

Who may participate in the online auction?
Any person, other than a Tulare County Auditor-Controller/Treasurer-Tax Collector employee may participate in an internet auction.  Participants are required at the time of registration online with Bid4Assets, to pay a $5,000.00 deposit refundable to unsuccessful bidders.  The Tax Collector, also, reserves the right to prevent or ban any person from participating in the auction.  Failure to pay for purchased properties will prohibit you from participating in future sales.

How often and in what manner is an  auction conducted?
We conduct an auction once every two years, usually in mid March of each even year.  In 2012, Tulare County Tax Collector's Tax-Defaulted Auction will be held online.  We are looking forward to this, and hope to servce the public effectively.

Can I pay the taxes on a defaulted property and take title to it without participating in an auction?
No.  Any interested party may redeem the taxes to prevent the sale of the property or to preserve a lien, but not to take possession of the property.  Legal title to tax-defaulted property subject to the Tax Collector’s Power To Sell can only be obtained by being the successful bidder at an auction. 

Neither, do we sell property over the counter, nor sell Tax Certificates.

Is a deposit required to register?
Yes.  Participants are required at the time of registration online with Bid4Assets, to pay a $5,000.00 deposit refundable to unsuccessful bidders.

Is the auction advertised; if so, how and when?
Yes.  Notice of the auction is published three times in successive weeks, at seven-day intervals, within the last 45 days prior to the scheduled auction date.  Notice is published in the Visalia Times Delta, the Tulare Advance Register and the Porterville Recorder.  Property list is made available on-line free of charge:  or a hardcopy may be obtained at the office of the Tax Collector for a nominal fee of $37.00.  Updates are $1.00 per page.

Delinquent Property List

How is the minimum bid for tax-defaulted property determined?
The minimum bid is comprised of the amount of tax and penalties required to redeem the parcel plus the Tax Collector’s cost of sale.  Neither the minimum bid nor the assessed value represents the property’s market value.  Property is sold to the highest bidder for guaranteed funds in an amount no less than the minimum bid listed §3698.4(a)).  If a property does not receive the minimum bid, the Tax Collector will re-offer the parcel at the end of the auction at a reduced minimum bid starting May 6, 2010 through May 10, 2010 online with Bid4Assests  (§3692(e)), or hold the property until the next annually scheduled auction.  Under no circumstances is property sold over the counter. 

What does my purchase price include?
Generally, theTax Deed to the Purchaser includes the secured land and fixed improvements.  If personal property situated on the parcel is included in the assessment on the Tax Roll, it is included in the sale.  If personal property is physically situated on the parcel but not included in the assessment on the Tax Roll, it is not included in the sale.  Such property remains the possession of the previous owner.  If personal property is determined to be abandoned, its disposition will become the responsibility of the purchaser.

You may view assessed values (including whether personal property is assessed) and special charges at: My Taxes by following the screen prompts.

Does the previous owner of the property still have the right to redeem the property after the public auction?
No.  The property owners right of redemption ceases at 5:00 P.M., the last business day prior to the scheduled sale (§3707).  There is no redemption period after a sale.  However, if the last assessee believes we have sold his property in error, he may contest the sale by initiating a court action within one year from the date of the sale. It is, therefore, prudent to consider withholding sale or development of the property for one year as improvement funds you invest will not be refunded if a sale is rescinded within the allotted time period.  If a property is sold for more than the minimum bid required, the previous owner has the right to claim excess proceeds along with all qualified parties of interest.  (Note - Redemption of tax-defaulted property must, also, be made in guaranteed funds; cash, cashier’s check or bank issued money order.)

Do liens and encumbrances on a tax-defaulted property transfer to the new owner after the purchase of the property at a public auction?
No.  All Private liens (i.e., Deeds of Trust, Mechanics Liens, Judgments) recorded against the last assessee, will be extinguished.  Public liens (i.e., 1915 Act Improvement Bonds, Mello Roos Community Facilities Bondss, Code Compliance)  will not be extinguished.  Property Record Search

Revenue & Taxation Code, §3712 reads as follows:

The deed conveys title to the purchaser free of all encumbrances of any kind existing before the time of the recording of the Tax Deed, except:

     a)  Any lien for installments of taxes and special assessments, which installments will become payable upon the secured roll after the time of the sale.

     b)  The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.

If a taxing agency chooses to preserve a lien rather than participate in excess proceeds, you will find that lien listed on the Tax Defaulted Property List in the Preserved Lien field.  The public auction purchaser will be responsible for paying these liens (except IRS liens).

Other agencies (i.e., County, State taxing authorities) may recoup their liens by participation in excess proceeds in the same manner as persons who have recorded private liens.

     c)  Liens for special assessments levied upon the property conveyed which were at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property and, where a taxing agency which collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.

     d)  Easements constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.

     e)  Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options on any taxing agency to purchase the property or any interest therein for a public purpose.

     f)  Unpaid assessments under the Improved Bond Act of 1915 (Division 10 (commencing with §8500)  of the Streets and Highways Code) (i.e., streets, curbs, gutters, sewer, etc.) which are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with §4671) of Part 8.

     g)  Any Federal Internal Revenue Service liens which, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.

Note* The IRS lien survives for a period of 120 days.  If the IRS wishes, they may purchase the property back from our successful bidder, at the same purchase price paid by the bidder, within 120 days of the date of the public auction.  If the IRS does not act within 120 days, their lien cannot be enforced against the property or the new owner of the property.  The IRS may pursue collection from the original assessee against whom the lien was recorded. 

     h)  Unpaid special taxes under the Mello-Roos Community Facilities
Act of 1982 (Chapter 2.5 (commencing with §53311) of Part 1 Division 2 of Title 5 of the Government Code) (i.e., bonds sold to finance special public service projects for law enforcement, libraries, fire protection, ect) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with §4674) of Part 8.


How do I find or see a property I might want to bid on at the auction?
While we try to give all possible assistance in helping prospective bidders pinpoint a property location, vacant land has no physical address.  Its approximate geographical location can be determined through the use of the County Assessor’s plat maps and map books.  Assessor's Parcel Maps.   Exact boundary lines of a property can be determined only by a survey of the property, initiated at the bidders expense.  Improved properties generally bear a situs (street) address.  Vacant lots will bear the notation “No Situs Address.”  Be aware that buildings or improvement structures showing on record may actually be removed or unusable.  Examination of the site is highly recommended.

Note: The information provided in our listing is intended to identify the parcels for sale according to delinquent tax records.  We identify property by Assessor’s Parcel Number. The Assessor's Parcel Number (APN), refers to the assessor's map book, the map page and the block on the map, if applicable, and the individual parcel on the map page or in the block.

When researching, make sure you match the right APN to the physical land.  The Tax Collector makes no warranties or representations beyond our ability to provide basic tax information and convey title.  It is the prospective bidder's responsibility to determine location, accessibility and usability of property.

If you are not familair with Tulare County, click on map.

Map of Tulare County

How can I determine what use I can make of a property before I purchase it?
We have provided the listed Use Code of record in our list of parcels.  For further details, consult the zoning department of any city within which the property lies or the zoning division of the County Resource Management Department (formerly Building and Planning Department) to determine land use for a parcel in an unincorporated area (not within a city boundary).   Land Use   Examine the County Recorder’s records for any recorded easements on a property. 

How can I pay for a purchase made at a public auction?
Payment will be accepted in the form of cashier’s checks, bank issued money orders or cash.  No personal checks, business checks, travelers checks or 2-party checks will be accepted.  Neither do we accept credit cards or letters of credit.  Please bring sufficient funds to cover your anticipated purchases as all purchases must be settled before the close of the auction.  You may estimate the high amount you are willing to bid and buy cashier’s checks or bank issued money orders in suitable increments ($5,000 $10,000 or $25,000).  Make all checks or money orders payable to Tulare County Tax Collector.  Over payments will be refunded within 30 days.  If a purchase is not paid by the close of the auction, that purchase will be voided and the purchaser may be banned from participating in future auctions.

How will title in the deed to the purchaser be vested?
Title is vested (the manner in which your name is recorded) in the name of the successful bidder as written on the registration form.  A list of sample vesting methods is located at: Title Vesting Schedule  If the bidder is an agent representing another person, partnership, company or corporation, we require a “notarized” letter from the individual person, partnership, company or corporation for whom you are bidding, stating the precise manner in which title is to be vested.  The letter must be accompanied by authorized documentation in the form of a minute order from your Board, a Board Resolution, Registration of a Partnership or Articles of Incorporation.  Such document must be presented at the time of registration.  Alterations will not be accommodated after a purchase.  If you change your mind about how you would like the property vested, you will need to wait until after the Tax Deed is recorded by the Tax Collector, and then, record a separate document to change the manner of vesting.

When will the deed to my purchase be recorded?
Tax Deed to the purchaser of tax-defaulted property will be recorded within thirty (30) days of the date of the auction. §3708)

How soon may I take possession of a property I purchase at the public auction? 
Generally, possession may be secured upon the recordation of the Tax Deed.  Do not attempt to enter property prior to receipt of the recorded deed.  If there are questions regarding removal of a prior resident, or any other concerns, you should consult an attorney.  A legal eviction procedure may be required, and if necessary, should be served by law enforcement officers.

What happens to any monies collected over and above the delinquent taxes, penalties and costs required for the public auction?
If the property is sold at auction for more than the required minimum bid, all qualified parties of interest, along with the last assessee, will receive, by certified mail, notice of proceeds available and a claim form to apply for any excess proceeds which may remain after satisfaction of taxes, assessments and costs (§4675).  Processing of Claims for excess proceeds will commence after one year following the date of the recordation of the tax deed and funds may be distributed from three to twelve months thereafter.  Claims are determined by priority of lienholder, then title interest.  The purchaser of tax-defaulted property may not  participate in excess proceeds.

What if I buy a property, and then, change my mind?

All sales are final.  Cancellation or refund is not an option.  We have tried to provide you with sufficient information available to assist you in making an informed decision about participating in a public auction.

Please, Investigate Before You Buy 

It is to your benefit to thoroughly examine the physical property and the official records pertaining to the property.  Some of the departments you might contact are: Resource Management Agency,  (previously Building and Planning Department), County Recorder, County Assessor.  If contamination or toxicity is suspected contact the California Environmental Protection Agency.  

All prospective bidders should review the recorded documents pertaining to each parcel or hire a title search from another source.  Any survey of the property must be done at the expense of the prospective bidder.  Please note, the Tax Collector purchases a title search from a private corporation, therefore, our title search is not public information and cannot be redistributed or resold to the public.

The sale of tax-defaulted property should not be equated with real estate sales by licensed salespersons, brokers or realtors.  The Tax Collector cannot guarantee the condition of the property nor assume any responsibility for conformance to codes, permits or zoning ordinances.

Tax-defaulted property is sold on an "as is" basis. The burden is on the purchaser to thoroughly research all matters relevant to his/her decision to buy before placing a bid.  No warranty is made by the County either expressed or implied, relative to usability, ground location or property lines of the property.

RESEARCH, and, as always, BUYER BEWARE.   ALL SALES ARE FINAL.

Here is a link to the California Revenue and Taxation Codes, Sections 3691 - 3731.1, which addresses tax auctions specifically. At that site you will see references to other code sections, to access them use this link to all Revenue and Taxation California Codes where you may search each code section. And finally, here is a link to all of California's codes.

What if I sell my unsecured property?

Ownership on the lien date of January 1 determines the obligation to pay taxes.  The Disposing of the property or moving from the county after January 1 does not relieve the assessee of the tax liability for the entire year of July 1 through June 30.

Any proration of the tax liability is a matter between the buyer and seller.  The owner at 12:01 a.m. on January 1 is liable to the tax collector for the entire amount of the tax bill.

Are there other payment methods for paying my tax bill?

Yes, please see below: 

Click here for more options

Can I make payplan payments or arrangements?

Please call the Tulare County Treasurer/Tax Collector for more information at (559) 636-5250.


Assessor FAQ No. 14 - If I legally subdivide my property into two or more new lots, will my property be reassessed and my property taxes increase ?
 

The mere act of subdividing your property into two or more new lots alone will not cause the property to be reassessed.  However, if alterations or improvements are made to the property as a part of the subdivision process, such as adding or ugrading roads, creating future building pads, erecting block walls and so on, then those acts may qualify as "new construction" and could cause the property taxes to increase.  Also, in some cases, if a land survey is performed as part of the subdivision process which discloses that your property boundaries encompass significantly more (or less) land than was previously assessed to you, then your property taxes could increase (or decrease) based on the new land survey information.

Assessor FAQ No. 15 - A) I previously legally split my property into several new lots and then sold some of them.  Why am I still receiving a tax bill for the entire property ? ; and/or  B) I recently purchased a lot in a relatively new subdivision.  Why have I not yet received my own separate property tax bill ?
 

Each year, land owners who subdivide, then sell off portions of their property cumulatively create literally thousands of new lots.  Each new lot must be given a new, separate, unique assessment parcel number ("APN"), then valued for property tax purposes by the Assessor's staff.  This is a considerable task that must be done accurately and in strict accordance with California's complex statuatory scheme of property assessment and taxation laws and procedures.  As soon as possible, however, separate APNs will be created, valued and then tax bills mailed to the new owners.

Assessor FAQ No. 16 - I recently applied for a loan on a new subdivision lot that I purchased, but the lender tells me that I must supply them with the new Assessor's Parcel Number ("APN") covering my specific lot before they can process my loan application.  How do I get the new APN ?
 

Although it would certainly be convenient for your lender to have the new APN covering just your lot, it is our understanding that it is not required by law in order for your lender to complete the loan.  Most lenders merely temporarily use the existing APN covering the larger property out of which your new lot was created, until a new APN for your lot is issued by the Assessor.  For example, if the larger property was covered by APN 123-400-006-000, then most lenders would simply refer to your lot as "Portion of APN 123-400-006-000".  The most important identification of your lot is its "legal description", which is shown on your deed to the property, and which must be used by them to describe the lot subject to the loan.  See also the answer to FAQ No. 15 above.

Assessor FAQ No. 17 - Why is the acreage shown for my parcel on the Assessor's Map different from the acreage my surveyor and/or realtor say I actually own ?
 

The areage shown for each parcel on the Assessor's Map is the "net" acreage of that parcel.  A parcel's "net" acreage is defined for local property assessment and taxation purposes as the total (or "gross") acreage owned, minus any part of the parcel that is subject to a "public way".  A "public way" is defined for local property assessment and taxation purposes as any public street, road, avenue, drive, sidewalk, alley, jogging or bicycle path or other area maintained for public travel.  The acreage is only shown on the Assessor's Map for parcels containing one (1) "net" acre or more.  If you have your property surveyed by a licensed land surveyor or registered civil engineer, then ask them to provide a copy to the Assessor.  The new land survey data will be reviewed and used to update our assessment maps and records.

Assessor FAQ No. 18 - The new owners of the property next to mine say that the fence between our two properties is in the wrong location and must be moved.  Can you help me ?
 

The Assessor/Clerk-Recorder has no authority to and cannot: A) Give anyone legal advise; B) Determine the actual ground location of any property boundaries or corner marks of a parcel; or C) Prepare deeds or read/write land descriptions for property owners.  Property line disputes are private civil matters that can only be settled by the affected property owners, and their land surveyors, attorneys and, if necessary, ultimately a court of law.  However, if, and when, the location of any parcel's boundary lines are legally established, then, if notified, the Assessor will review the information and update all affected assessment maps and records accordingly.

Assessor FAQ No. 19 - How can I be assigned, confirm or verify the official site address for a building or building site on a given assessment parcel number ("APN") ?
 

The "official" address for a building or building site can only be issued, confirmed or verified by the City's or County's Building, Community Development or Planning Department; depending on whether it is located in a city or the unincorporated area of the county.

Assessor FAQ No. 20 - A) I own two or more adjacent subdivided lots each covered by a separate assessment parcel number ("APN") and received two or more tax bills.  How can I receive just one overall tax bill covering all of the lots; or B) I receive just one tax bill on several adjacent subdivided lots that I own all covered by one APN.  How can I get separate APNs and tax bills ?
 

A) if the City's or County's Building, Community Development or Planning Department confirms, in writing, that the lots cannot be developed, financed, leased or sold separately, then the Assessor's staff can combine them into one APN, resulting in one tax bill; B) If the City's or County's Building, Community Development or Planning Department confirms, in writing, that each of the lots can be developed, financed, leased or sold separately, then the Assessor's staff can assign separate APNs to each lot, resulting in separate tax bills for each lot.

Assessor FAQ No. 21 -  If an overall area of land has been drawn and numbered as two or more separate assessor’s parcels on the assessor’s maps, does that fact alone mean that those separate assessor’s parcels can each be separately transferred, sold, leased, financed or developed ?

 
 

No.  Depending on where the land is located, the city’s or county’s building, planning and/or community development department has primary authority to determine if any specific area of land can be separately transferred, sold, leased, financed or developed.  Assessor’s maps, assessor’s parcels and the information shown thereon, are created and maintained for local property assessment and taxation purposes only.  And, as such, may not conform to state and local land division and development laws.  No liability is assumed by the Assessor for the use of such maps, parcels and information shown thereon for any other purposes whatsoever.
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