Assessor's Office Definition 

Parcel Ownership & Changes by Taxpayer

The recorded property owner as of the lien date (January 1) each year is liable for property tax based on the value of the property.   Changes in ownership recorded with the County Recorder are automatically transmitted to the Assessor for the purpose of maintaining ownership records as well as values. New construction information is received by the Assessor from building permits.

Assessor Values Property

The responsibility of the County Assessor is to determine the taxable value of all properties.  The assessed value for most property is the prior year’s assessed value adjusted for inflation to a maximum of 2%.  For those properties that had a change in ownership, the purchase price information is usually - but not always - the basis for the new assessed value.  New construction is valued via information from the building permit and/or a field visit to the property.

The types of taxable property are real property and personal property.  Real property includes land, and improvements such as buildings, structures, trees and vines.  Real property is billed on the “Secured” tax roll.  Personal property includes machinery, equipment, and office tools and is usually billed on the “Unsecured” tax roll.

In 1983 California law was changed to require a reappraisal of property at the time of the change in ownership or new construction and a subsequent billing for that portion of the tax year affected rather than enrolling the new value as of the next lien date.  These assessments are referred to as supplemental assessments. 

However, not all events that trigger a reappraisal result in an increase in value.  Any supplemental assessment or refund is in addition to the regular secured assessment made as of the lien date.  For example, a purchase of property at a lower value will result in a refund for the portion of the fiscal year affected while the secured bill for the same time period remains at the higher value.  The new value on the secured roll is reflected the following tax year.  The same is true for an increase in value.

In addition, there are “restricted” types of real property that are assessed under special formulas quite different from most properties.  These include those under Agricultural Preserve contracts, Timber Preserve zoning, and some government owned properties. The Assessor also administers numerous exemptions and exclusions allowed by State law that affect the net assessed value of property relieving some taxpayers from paying higher taxes. 

If you own a home and occupy it as your principal place of residence as of 12:01 am on January 1, you may apply for a “Homeowner’s Exemption” of up to $7,000 off your assessment value. New property owners will automatically receive an exemption application in the mail. Homeowners' Exemptions may also be claimed on a supplemental assessment if the property was not receiving a Homeowners' Exemption on the prior regular assessment roll. 

Properties used exclusively for a church, college, cemetery, museum, school, library or owned and used exclusively by a non-profit religious, charitable, scientific, or hospital corporation may also be eligible for exemption. 

Veterans may also qualify for one of two Veteran’s Exemptions.  In order to be eligible for a Veterans' Exemption, a single veteran must not have assets valued over $5,000.  A married veteran (or a veteran's widow who has not remarried) must not have assets valued over $10,000.  If you are a veteran with a service-connected disability (or if you are unmarried widow of such a veteran), you may be eligible for an exemption of $114,634 or higher off assessed value of your home, depending upon your annual house income.

Applications for any of these exemptions must be filed with the Assessor’s Office.  For more information contact the Exemption Department of the Assessor's Office at (707) 234-6800.

For more information please visit Property Tax Process | Mendocino County, CA