Assessor

Has the responsibility for discovering and assessing all property within the County as required by law.

Must produce and deliver an assessment roll by July 1 each year.  The assessment roll becomes the base upon which local property taxes are levied, collected and distributed to the cities, county and special districts to fund government services.

·Value all real property.

 Audits all entities doing business in the county and values all taxable personal property.

 Establishes and maintains a set of maps for assessment purposes, delineating every parcel of land in the county.  These parcel maps serve as the basis for the assessment of all real property in Colusa County and are continuously updated to reflect new subdivisions and surveys.  These maps are available for review and may be purchased at the Assessor’s Office.

Provides a public information service to assist taxpayers with questions about property ownership and assessment.  Information on recent property sales is also available for a fee.

Contrary to popular belief, the Assessor:

·          Does not set property tax rates.

·          Does not compute property tax bills.

·          Does not mail out tax bills.

·          Does not collect property taxes.

·          Does not establish property tax laws.

REAL ESTATE REVALUATION

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 it is required.

The transfer of property between husband and wife does not require a reappraisal for property tax purposes.  In addition, the transfer of the principle place of residence (and up to $1 million of any other real property) between parents and children or between grandparents and grandchildren is also excluded from reappraisal if an application is filed and meets the necessary requirements, within three years of the transfer date or before the property has sold to a third party.

COMPLETED NEW CONSTRUCTION

If the construction is new (such as a room addition), a reappraisal is required.  If the construction is a replacement (such as re-roofing), 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 value of the existing property does not change.

INCOMPLETE NEW CONSTRUCTION

If a construction project is not complete on January 1, the market value of the incomplete construction is determined and added to the assessment roll.

DECLINE IN VALUE (PROP 8’S)

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 each year.  Each case is reviewed individually upon request of the property owner/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, you should contact the Assessor’s office 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 twelve (12) months from the date the property was damaged or destroyed.  In addition, 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 a 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 (4) years from the date of acquisition by the government agency.

PERSONAL / BUSINESS PROPERTY

BOATS AND AIRPLANES

Certain boats and airplanes are assessable for property tax purposes.  They are assessed at market value as of January 1 each year.

AG AND BUSINESS PERSONAL PROPERTY

Each year, the Assessor mails Agricultural and Business Personal Property Statements to commercial, industrial, and professional firms, and to operators of farms, ranches, and developers of subdivisions.  Unlike real property, business personal property is reappraised annually.  Property statements, which provide a basis for determining property assessments must be completed, detailing costs of all supplies, equipment, and improvements at each location, and filed no later than April 1.

MOBILE HOMES

All  new mobile homes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes.  As with real property, the assessed value of mobile homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction.  Mobile homes bought before June 30, 1980 are not subject to property taxes.  They are licensed.  The license fees are under the jurisdiction of the State Department of Housing and Community Development, which can be reached at 1-800-952-8356. 

VALUE NOTIFICATION & APPEAL

The Assessor will notify the owner of the new value, in writing, prior to the issuance of a tax bill when the property value increases more than 2%.

If you disagree with the Assessor’s valuation of your property, please present to the Assessor’s Office any pertinent factual evidence, which you consider important to determine the market value of your property.  Your point of view will be considered and adjustments made, where appropriate.

If  difference of opinion still exists, you may ask to be heard before the Assessment Appeals Board.  Applications must be filed with the Clerk of the Board between July 2 and November 30, or within 60 days of receipt of a notice of supplemental assessment or escape assessment.

REPORTING CHANGES IN OWNERSHIP

The Assessor and Recorder are required to make Preliminary Change in Ownership Statement forms available to the public without charge.  The statement must accompany any document evidencing a change in ownership that is presented to the Recorder or an additional $20 recording fee will be charged.  The Assessor’s Office is required to mail out a Change of Ownership Statement if the preliminary statement is not filed.  The preliminary statement is used for the appraisal of property and is not open for public inspection.

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 value is pro-rated based on the number of months remaining in the fiscal year ending June 30.  This is in addition to the regular tax bill.  Notices of the supplemental assessments are mailed out to property owners prior to the issuance of the supplemental tax bill.

Supplemental taxes are computed as follows: 

For example,  if you purchase property on September 12 and the market value is $100,000 and its current roll value is $60,000, the calculation would be as follows:

            $100,000 New base year value

              -60,000   Current roll value

               40,000              Supplemental assessment

              x    .75   9/12 of year remaining

               30,000  

              x .0115   Approximate tax rate

            $ 345.00   approximate supplemental bill

TAXES

Taxes are limited to 1% of the full cash value plus any bonded indebtedness.

Property tax revenues are generally allocated as follows: 

·          59%   School

·          26%   County

·            9%   Special Districts

·            6%   City

Taxes due on the regular assessment roll values (those established on lien date) are payable by December 10 and April 10.  There will be a 10% penalty imposed after these dates.

Due dates for taxes on the supplemental roll are listed on the tax bill.

Questions regarding the amount of taxes should be directed to the Tax Collector’s Office at (530) 458-0440.

EXEMPTIONS AND TAX ASSISTANCE

Homeowner’s Exemption: If you own a home and occupy it as your principle place of residence on January 1, you may apply for an exemption of $7,000 of you assessed value.  A Homeowner’s Exemption may also apply to the supplemental assessment if it was not previously applied to the regular assessment.

Institutional Exemption: Property used exclusively for a church, religion, college, cemetery, museum, school, or library qualifies for an exemption.  Most properties owned and used exclusively by a non-profit religious, charitable, scientific, or Hospital Corporation is also eligible for exemptions.

Disabled Veterans: If you are a veteran who is rated 100% disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or if you are the unmarried widow of such a veteran), you may be eligible for an exemption of up to $171,952 from the assessed value of your home.

You cannot qualify for both a Homeowner’s Exemption and a Disabled Veteran’s Exemption.

Property Tax Reimbursement: If you are blind, disabled, or at least 62 years old and have a total annual household income of $42,770 or less, you may qualify to participate in the Homeowner Assistance program.  This program provides cash reimbursement of a portion of the property taxes on your home.  The filing period for this program is from about July 2nd through Oct 15th.  Call the Franchise Tax Board at 1-800-852-5711.  (Currently suspended).

Property Tax Postponement: If you are blind, disabled, or at least 62 years old, and have a total annual household income of $39,000 OR less, you may qualify to participate in the Property Tax Postponement program.  The postponed taxes are a lien on the home and become due (with interest) upon moving, the sale of the home, or death.  The filing period for this program is from May 15th through December 10th.  Call the State  Controller’s Office at 1-800-952-5661. (Currently suspended).

Reappraisal Exclusion for Seniors: Homeowners who are at least 55 years of age can buy a residence of equal or lessor value than their existing home and transfer their current tax value to the new home.  Applications are available at the Assessor’s Office and the Recorder’s Office.

Reappraisal Exclusion for Parent/Child and Grandparent/Grandchild Transfers: Property transferred between parents and children or grandparents and grandchildren are not reappraised if certain conditions are met and a claim is filed with the Assessor.  Applications are available at the Assessor’s Office.

Reappraisal Exclusion for Builders: Completed new construction of property held only for resale purposes can be exempted from payment of supplemental taxes.  To be granted this exclusion, you must submit a letter requesting the exclusion within 30 days of the start of construction on either land development and/or improvements.

IMPORTANT DATES FOR PROPERTY OWNERS TO REMEMBER

January 1: The assessment of property applies as of 12:01 a.m. on the first day of January each year, which is known as the lien date.

February 15: Legal deadline for filing exemption claims for welfare, cemetery, church, religious, college and disabled veterans exemptions. (by 5:00 p.m.)

April 1: Deadline for filing Business and Agricultural Property Statements.  A statement must be filed each year with supplies, machinery, leaseholds etc. even if sold during the year.

April 10: Last day to pay 2^nd installment of secured property taxes without a 10% penalty (payable to Tax Collector by 5 p.m.)

April 15: Legal deadline for filing Homeowners’ and Veteran’s Exemptions (extensions for 80% exemption may be granted on late filing through December 1).

July 2 through November 30: Request for hearings before the Board of Equalization must be filed in writing with the Clerk of the Board of Supervisors.

August 31: Last day to pay regular roll unsecured property taxes without penalties (payable to Tax Collector by 5 p.m.)

December 10: Last day to pay 1^st installment of secured property taxes without a 10% penalty (payable at Tax Collector by 5 p.m.)

December 10: Last day to terminate Homeowner’s Exemption without penalty.