Property Taxes

Real Estate Reassessment

Annually, the value of every parcel on the assessor's roll is increased by the amount of inflation, not to exceed 2%. Additionally, California law allows property to be revalued for the following reasons.

Change in Ownership

When a transfer occurs, an appraisal is made to determine the new market value of the property, if required. View additional information about changes in ownership.

New Construction

Most new construction requires an appraisal. View more information about new construction assessment.

Decline in Value - Proposition Eight

The assessor's office is required to lower the assessed value of any real property if it is higher than the current market value on January 1 of each year. Each case is reviewed individually upon request of the property owner or assessor. The fair market value is reviewed annually until the value equals the factored base year value of the property. If you believe that the market value of your property is less than the current assessment, please contact the assessor's office at (530) 458-0450 for a review.

Disaster

If a major calamity, such as fire or flooding, damages or destroys your property, you may be eligible for property tax relief. In such cases, the assessor's office will immediately reappraise the property to reflect its damaged condition. In addition, when you rebuild it in a like or similar manner, the property will retain its previous value for tax purposes. To quality for property tax relief, you must file a calamity claim with the assessor's office within 12 months from the date the property was damaged or destroyed. The loss must exceed $10,000.

Condemnation / Eminent Domain

If a government or public agency acquires property through condemnation, owners have the right to retain their existing value and transfer it to the replacement property. The replacement property must be comparable to the property acquired, and an application form must be filed with the assessor's office within four years from the date of acquisition by the government agency.