• When is property reappraised?
• How is property reappraised?
• Do all change in ownerships trigger a reappraisal?
• What about new construction reappraisals?
• What is a Supplemental Assessment or Tax Bill?
• What is the lien date?
• What is a Change in Ownership Statement?
• Are mobile homes subject to property tax?
• What is Personal Property and how is it appraised?
• What is a Homeowners' Exemption?
• Are there other exemptions for taxpayers?
• How can I appeal my assessment?
• How and when can I file an assessment appeal?
• How do I change the mailing address on my tax bill?
• I have a special assessment on my property that I object or wish to appeal who do I contact?

Q.       When is property reappraised?

A. Under State law, real property is reappraised only when a change in ownership occurs, or upon completion of new construction. Otherwise, assessment values may not be increased by more than 2% annually, based on the California Consumer Price Index.

Q.         How is property reappraised?

A.         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.

Q.         Do all change in ownerships trigger a reappraisal?

A.         A 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.

Q.        What about new construction reappraisals?

A.        Copies of 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.

Q.        What is a Supplemental Assessment or Tax Bill?

 A.         The State law that requires the reappraisal of property when a change in ownership or completion of new construction occurs also requires that this increased assessment be billed as of the date of that event instead of changing the assessment as of the next lien date. The supplemental bill will be based on the difference in value between the current roll value and the new value for the time period from the date of the event until the end of the fiscal year.

Q.        What is the lien date?

 A.         Annually, all property is assessed to the owner of record on the lien date each year, which is January 1. The billing period based on this lien date is July 1 through June 30.

Q.         What is a Change in Ownership Statement?

 A.         This statement is required by State law to be filed with all property sales and transfers at the time of recording. This statement is used solely for appraisal purposes and is confidential. Penalties prescribed by law are imposed if this statement is not filed either at the time of recording or upon request of the Assessor.

Q.         Are mobile homes subject to property tax?

A.       Newly purchased mobile homes, 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. Older mobile homes bought before June 30, 1980 are generally not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development. Some mobile home owners may opt at the time of purchase to convert a licensed mobile home to local property tax. Usually the reason is to avoid paying the sales tax on the transfer of title. This conversion is done through application with the State Department of Housing & Community Development.

Q.         What is Personal Property and how is it appraised?

 A.         Taxable personal property generally includes business machinery  & equipment, tools, supplies, office equipment, boats/vessels, aircraft, and property leased to others.

Q.         What is a Homeowners’ Exemption?

 A.         If you own a home and occupy it as your principal place of residence on the lien date, you may receive an exemption of up to $7,000 of your assessed value. New property owners will automatically receive an exemption application from the Assessor. A full exemption of $7,000 is a reduction of your tax bill of about $70. If you move and no longer occupy the home as your principal place of residence, you must notify the Assessor that you are no longer eligible for the exemption. Penalties may apply for failure to cancel your exemption.

Q.         Are there other exemptions for taxpayers?

 A.         Qualified veterans and disabled veterans are eligible for exemptions.  Property used exclusively for a church, college, cemetery, museum, school, or library may qualify for an exemption.  Properties owned and used exclusively by a non-profit, religious, charitable, scientific, or hospital corporation also are eligible.  Contact the Assessor’s office regarding these exemptions.

Q.        How can I appeal my assessment?

 A.         There is an assessment appeal process whereby property owners may appeal their property’s assessed value to the local Board of Equalization. The board will review the evidence presented by Assessor’s Office and the property owner, and will establish the taxable value for the property.

Q.         How and when can I file an assessment appeal?

 A.         An assessment appeal can be filed on either the supplemental or regular secured assessment.  When appealing a supplemental assessment, the appeal must be filed within 60 days of the date of mailing of the printed notice of assessment.   If appealing the regular secured assessment, the appeal must be filed between July 2 and November 30.  Applications for appeal of assessment are accessible online at Assessment Appeals Board | Mendocino County, CA, or available by calling the Clerk of the Board at (707) 463-4441.

Q.         How do I change the mailing address on my tax bill?

A.        When remitting tax payment, you may complete the back of the return envelope with the new address information. At any time, you may contact the Assessor’s Office at (707) 234-6800 and they will update the address.

Q.          I have a special assessment on my property that I object or wish to appeal who do I contact?

A.         Special assessments are the responsibility of the district placing the charge. Please contact the district listed in "Property Tax Information - Special Direct Assessments”. If a correction is necessary, the district will notify the Auditor’s Office and a correction to your tax bill will be made.

For more information please visit the Auditor-Controller Property Tax Information Q&A