Assessment Information

PROPERTY ASSESSMENTS 
Supplemental Assessments 
Change in Ownership 
New Construction 
Manufactured Homes 
Business Personal Property 
Watercraft and Aircraft 

SPECIAL REDUCTIONS/RELIEF

EXEMPTIONS/EXCLUSIONS 
Homeowners' Exemption 
Veterans' Exemption 
Disabled Veterans' Exemption 
Institutional Exemptions 
Welfare Exemption 
Reappraisal Exclusion for Seniors 
Parent/Child Exclusion - Grandparent/Grandchild Exclusion 
New Construction Exclusion 
Property Tax Assistance (State Program)
Property Tax Postponement (State Program)

 
ASSESSMENT REVIEWS/APPEALS 
Reviews 
Appeals 

TERMS YOU SHOULD KNOW

ASSESSOR'S OFFICE SERVICES 

RELATED COUNTY OFFICES 

 

 

PROPERTY ASSESSMENTS

Property assessments fall into two categories:

Real Property assessments are for real estate such as land and buildings. They are appraised whenever there is a change in ownership or new construction.

Personal Property assessments are for personal items such as business property, trade fixtures, watercraft, aircraft, etc. They are appraised annually.



Supplemental Assessments (top of page)

Supplemental assessments are generated whenever there is a change in ownership and/or new construction. A supplemental assessment reflects the difference between the previous value and new value. Notices of Supplemental Assessments are mailed to advise the property owner of the new valuation.

Change in Ownership (top of page)

A change in ownership includes many different transfers of title to real property. Some types of ownership changes that generally will be excluded from appraisal are:

Transfers of property between husband and wife.

Transfers of property to revocable family trusts.

For further information, call the Assessor's Office.

NOTE: The Assessor's staff can explain whether or not a transfer would create a reappraisal. It may be advisable to consult an attorney, title company representative, or other expert for advice before transferring title.

Change in Ownership Statement (top of page)

State law requires property owners to file a Change in Ownership Statement whenever real property or locally assessed manufactured homes change ownership, even if no deed is recorded. Most deeds and certain other documents must be accompanied by a "Preliminary Change of Ownership Report" at the time of the recording or the County Recorder may charge a $20.00 fee. If this form is not filed, or is improperly completed, the Assessor may mail a "Change in Ownership Statement." Failure to return this statement usually results in penalties. These forms are used to assist in the appraisal of property and are not open for public inspection.

New Construction (top of page)

The Assessor is required to add value to the property for most new construction (e.g. a house, shed, garage, workshop, etc.) that increases the value of the property. Normal maintenance is not considered new construction (e.g. painting, re-roofing, etc.).

When additional value for new construction is added to the property, the taxable value of the remainder of the property does not change except for the annual inflationary factor. The value of the new construction is simply added.

Manufactured Homes (top of page)

All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, regardless of age, are subject to property tax. As with real property, the assessed value of manufactured homes may be increased by no more than 2% annually, unless there is a change in ownership or new construction. Accessories on licensed manufactured homes also may be subject to property tax. Manufactured homes built and sold before June 30, 1980 can be voluntarily transferred to the property tax roll or remain on the in-lieu tax system administered by the State Department of Housing and Community Development (HCD). They can be reached at (916)323-9224 or (800)952-8356.

Business Personal Property (top of page)

Business property is taxable, and is appraised annually. The owners of all businesses with business assets in excess of $100,000 must file a property statement on or before April 1 of each year detailing costs of all supplies, equipment and improvements. Businesses with less than $100,000 in assets must file at the request of the Assessor. For more information, call the Assessor's Office.

Watercraft and Aircraft (top of page)

Watercraft and aircraft are taxable and appraised annually to the owner as of the lien date. The value is determined by reviewing the purchase price, Bluebooks for boats and aircraft, and sales of comparable watercraft and aircraft. Location and ownership information is obtained from the Department of Motor Vehicles, the Federal Aviation Administration, and on-site inspections. For more information, call the Assessor's Office.


SPECIAL REDUCTIONS/RELIEF (top of page)

Special situations such as disasters, a decline in market value, the taking of property by eminent domain, etc. may qualify you for either short-term or long-term tax reduction relief. Call (530)749-7820 for more information.


EXEMPTIONS/EXCLUSIONS

Exemption and exclusion forms are available from the Assessor's Office or from the Assessor's Web Page. Call (530)749-7820 for more information.

Homeowners' Exemption (top of page)

If you own and occupy your home as your principal place of residence, you may apply for an exemption of up to $7,000 of the assessed value. If the home is your primary residence, new property owners are sent an exemption application in the mail. Homeowners' Exemptions may also be claimed on a supplemental assessment if the property was not receiving an exemption on the prior assessment roll.

Veterans' Exemption (top of page)

In order to be eligible for a Veterans' Exemption, a single veteran may not have assets valued over $5,000. A married veteran (or a veteran's unmarried widow) may not have assets valued over $10,000.

Disabled Veterans' Exemption (top of page)

California property tax laws provide that an exemption of up to $122,128 of the assessed value ($122,128 Exemption) is available to property which constitutes the home of a veteran, or the home of the unmarried surviving spouse of a veteran, who, because of injury or disease incurred in military service, is blind in both eyes or has lost the use of two or more limbs or is totally disabled. The $122,128 Exemption increases to $183,193 of assessed value ($183,193 Exemption) if your household income for last year did not exceed $54,842. Once granted, the $122,128 Exemption remains in effect until terminated. Annual filing is required for any year in which a $183,193 Exemption is claimed.

Institutional Exemptions (top of page)

Property used exclusively for a church, college, cemetery, museum, school, or library may qualify for an exemption.

Welfare Exemption (top of page)

Property used exclusively for religious, hospital, scientific, or charitable purposes, owned and operated by corporations or other entities organized for nonprofit purposes, may qualify for an exemption.

Reappraisal Exclusion for Persons Over 55 Years Of Age (Prop-60) (top of page)

Senior citizens 55 years or older may transfer their property's taxable value when they sell their principal residence. This is a one-time opportunity that transfers the assessment value from the original principal residence to the new one (if of equal or lesser value). Both residences must be in Yuba County, and a claim must be filed in a timely fashion.

Parent/Child & Grandparent/Grandchild Exclusion (top of page)

The transfer of a principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) may be excluded from consideration as a change in ownership upon timely filing of an application. Certain restricted transfers from grandparents to grandchildren whose parents are deceased may also be excluded from consideration as a change in ownership upon timely filing of an application.

New Construction Exclusion (top of page)

An exclusion from a supplemental assessment is available for builders of new construction. The property must be held for sale and the builder must file the necessary claim form with the Assessor prior to or within 30 days from the start of construction. This exclusion has no impact on the regular assessment roll.

Property Tax Assistance (State Program) (top of page)

The 2009/2010 state budget suspended funding for the GONSALVES-DEUKMEJIAN-PETRIS SENIOR CITIZENS PROPERTY TAX ASSISTANCE LAW, which provides direct cash assistance. The Franchise Tax Board (FTB) WILL NOT ISSUE Homeowner and Renter Assistance (HRA) Program instruction booklets and WILL NOT accept claims for the 2010 claim year. For the most current information on the HRA program, got to ftb.ca.gov and search for HRA.

Property Tax Postponement (State Program) (top of page)

On February 20, 2009, the Governor signed Chapter 4, Statutes of 2009, which immediately suspended the SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM. This legislation prohibits the filing of claims for property tax postponement and prohibits the Controller from accepting claims filed after February 20, 2009. As a result of the program suspension, the Controller will no longer accept claims for property tax postponement pending modification or repeal of this new law. For the most current information on the PTP program please visit our website at SCO.CA.GOV.


ASSESSMENT REVIEWS/APPEALS (top of page)
        
 

You as the property owner are responsible for initiating a request for review and/or appeal on your property.

Assessment Reviews (top of page)

If you disagree with the taxable value of your property, you may request a review of your assessment. All original data used to assess your property, and any additional information provided by you, will be reviewed by the Assessor's staff to determine if the assessed value should be changed. Requests for Assessment Reviews must be submitted to the Assessor's Office, 915 8th St. Suite 101, Marysville, CA. 95901. If the review of your property assessment is not resolved to your satisfaction, you may have the opportunity to file an assessment appeal.

Assessment Appeals (top of page)

Differences over the valuation of property may be handled by the Assessment Appeals Board (AAB). The AAB considers all evidence presented by the property owner and the Assessor's staff at a formal hearing. After hearing evidence, the AAB then establishes the value of the property in question. Do you have questions about filing an assessment appeal? Assessment appeals must be filed with the Clerk of the Board, Yuba County, 915 8th Street Suite 109, Marysville, CA 95901 . For more information, or an application call the Clerk of the Board's Office at (530)749-7510.


TERMS YOU SHOULD KNOW (top of page)

Base Year - Under Proposition 13, the assessment year 1975-76 serves as the original base year. Thereafter, any assessment year in which real property, or a portion thereof, is purchased, is newly constructed, or changes ownership, shall become the base year used in determining the full value for such real property, or a portion thereof.

Factored Base Year Value - If you owned your property before March 1, 1975, the "full assessed" value will be the value as it appeared on the 1975-76 assessment roll increased up to 2 percent per year in accordance with Proposition 13. If you acquired or constructed the property since March 1, 1975, "full assessed" value is the value at the time you took title or completed construction, plus up to 2 percent each year thereafter.

Structures - The value of any buildings or structures existing on land, whether new or old.

Fixtures - This value includes certain commercial and industrial fixed equipment.

Growing - The value of assessable agricultural trees and vines.

Lien Date - The time when taxes for any fiscal year become a lien on property, 12:01 a.m. on January 1 preceding the fiscal year for which taxes are collected. (R&T Code 117 & 2192)

Newly Constructed - The construction of new buildings, or the alteration of existing buildings if the alteration converts the property to another use or extends the economic life of the improvements.

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

 

Secured Property - Property on which the property taxes are a lien against real estate.

Special Assessments - Direct charges against property which are included in the total amount of your tax bill but which are not property taxes in the sense of being based on the Assessor's valuation. A charge for fire protection and levee maintenance are examples of these assessments.

 

Special Taxing Districts - Property tax levying agencies range from Fire Districts, Reclamation Districts, to Levee Districts.

Tax Rate - The County levies an ad valorem property tax 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.

 

Unsecured Property - Property on which the property taxes are not a lien against real estate (office furniture, machinery, equipment, boats, airplanes, etc.). Note: business inventory is exempt from taxation. 


BRIEF DESCRIPTION OF SERVICES (top of page)

 

Office Hours: Monday - Friday 8:00 a.m. - 5:00 p.m.


Public Information

The Assessor's Office establishes and updates over 1100 maps for assessment purposes which delineate all locally assessed parcels of land in the county. Staff also maintains ownership information, mailing addresses, and taxable values. This and other information is available for review, and may be purchased through the Assessor's Office.

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Related County Offices:
 

This information is a synopsis of property tax rules and services offered by the Assessor's Office. You may call the Assessor's Office for more specific information. The information on this page reflects California assessment/taxation laws in effect.