Forms and Publications

Agriculture

January 1, 2014
Agricultural Preserve Questionaire

In order to evaluate properties in the Williamson Act Agricultural Preserve, the County Assessor is required to estimate the production average of each parcel.

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Tags: forms, agriculture, ag preserve, Williamson Act
February 27, 2014
Agriculture Property Statement (BOE-571-F)
BOE-571-F

Form and Instructions

Attachment Only

If you did not receive an original 571-F in the mail, please contact the Assessor's office at (559) 636-5159

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Tags: forms, agriculture, statement
January 14, 2014
Real Property Alterations

Please report any alteration to the real property made between January 1,and December 31. Also, if this property has been transferred to a new owner by an unrecorded private agreement or deed, then attach a copy to this form. If the owner is deceased, the please attach a copy of the death certificate and the name and address of the executor or heirs of the estate.

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Tags: forms, agriculture, sale, deed, death certificate

Aircraft & Boats

January 1, 2014
Aircraft Certificate and Affidavit for Exemption (BOE-260-A)
BOE-260-A

Aircraft that have been restored or maintained, whether currently certified or not for flight purposes & aircraft donated in perpetuity to an aerospace museum may qualify for this exemption

Tags: forms, aircraft, restored, donation, museum, exemption
January 1, 2014
Aircraft Cost Statement (BOE-570-FO-1)
BOE-570-FO-1

Supplementary Schedule to the Business Property Statement

Tags: forms, aircraft and boats, cost report, business
January 14, 2014
Aircraft Property Statement (BOE-577)
BOE-577

The form linked to below is to be used as an attachment only, to the "signed original BOE-577," as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, value review, aircraft
January 1, 2014
Aircraft Value Computation (BOE-570-FO-2)
BOE-570-FO-2

Supplementary schedule to Business Property statement

Tags: Forms, Aircraft, Value
January 14, 2014
Airport Listing of Aircraft

  Section 5366 of the Revenue and Taxation Code states that owners & operators shall within 15 days of January 1st provide the Assessor a statement containing the name and address of the owner,make,model and registration number of all helicopters,gliders and aircraft of every kind.

Tags: forms, aircraft, hangar
January 10, 2014
Vessel Property Statement (BOE-576-D)
BOE-576-D

The form linked to below is to be used as an attachment only, to the BOE-576-D Vessel Property Statement, as printed by the Assessor, per Revenue and Taxation code Section 441.5

This form is used in place of the Request for Value Review - Boat

Tags: forms, boat, value review, vessel, property

Base-Year Value Transfer

April 28, 2014
Base-Year Value Transfer (55 and older) - Claim for (BOE-60-AH)
BOE-60-AH

Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling

Tags: forms, base-year value transfer, 55 and older, claim, exemption
January 1, 2014
Notice of rescission of claim to transfer base year value to replacement dwelling (BOE-60-NR)
BOE-60-NR

California law requires any person who is at least 55 years of age, who resides in a property elgible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

Tags: forms, base-year value transfer, replacement dwelling, claim, exemption
January 1, 2014
Transfer of base-year value from qualified contaminated property to replacement propertyn (BOE-65-CP)
BOE-65-CP

California law allows an owner of a qualified contaminated property to transfer base-year value of that property to a comparable replacement of equal or lesser value that is acquired or newly constructed after January 1,1995

Tags: forms, base-year value transfer, contaminated, exemption
January 1, 2014
Claim for base-year value transfer-Acquisition by public entity (BOE-68)
BOE-68

California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgement of condemnation.

Tags: forms, base-year value transfer, condemnation, eminent domain, acquisition by public entity, exemption
January 1, 2014
Transfer of base-year value to replacement property for property damaged or destroyed in Governor-declared disaster (BOE-65-P)
BOE-65-P

Revenue and Taxation Code Section 69 allows Owners who own property to transfer the base-year value of the original property that has been susbstantially damaged or destroyed by a disaster to a comparable property.

Tags: forms, base-year value transfer, disaster, exemption

Business

January 14, 2014
Report of Boarded Race Horses (BOE-571-J1)
BOE-571-J1

Attachment Only

The form linked to below is to be used as an attachment only, to the "BOE-571-J1", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, miscellaneous, boarded, race horses, report, business, miscellaneous
January 2, 2014
Power Plant Property Statement (BOE-571-C)
BOE-571-C

Attachment Only

The form linked to below is to be used as an attachment only, to the "BOE-571-C", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, power plant, property, statement, business, miscellaneous
January 1, 2014
Vehicle License Fees - Deduction from Property Tax Application (BOE-901-V)
BOE-901-V

Application for deduction of vehicle license fees paid on rubber-tired equipment from the property tax levied against said equipment 

Tags: forms, vehicle license, deduction, business, miscellaneous
February 25, 2014
Business Property Statement (BOE-571-L)
BOE-571-L

The form and instructions linked to below are to be used as an attachment only, to the "signed original 571-L" as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, business, aircraft, power plant, bank, apartment
January 1, 2014
Oil and Dissolved Gas Production Report (BOE-566-D)
BOE-566-D

Declaration of costs and other related property information as of 12:01 AM, January 1

The form linked to below is to be used as an attachment only, to the "BOE-566-D", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, miscellaneous, oil, disolved gas, production, report, business
January 1, 2014
Annual Geothermal Operating Expense Data (BOE-567-K)
BOE-567-K

Attachment Only

The form linked to below is to be used as an attachment only, to the "BOE-567-K", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, geothermal, operating expense, business, miscellaneous
February 25, 2014
Apartment house Property Statement (BOE-571-R)
BOE-571-R

Attachment Only

Declaration of costs and other related property information as of 12:01 A.M., January 1.

The form linked to below is to be used as an attachment only to the "signed original BOE 571-L" as printed by the Assessor, Revenue and taxation code section 441.5.

If you did not receive an original BOE 571-L  (Business Property Statement) in the mail, please contact the Assessor Personal Property Division at (559) 636-5159

Tags: forms, business, apartment, personal property
February 19, 2014
Bank, Insurance Company or Financial Corporation Fixtures (BOE-571-LA)
BOE-571-LA

Alternate Schedule A for bank, insurance company or financial corporation fixtures

This schedule is applicable only to banks and corporations that are subject to taxation under the provisions of section 23181 et seq. of the revenue and taxation code and insurance companies that are subject to taxation under the provisions of sectiuon 28 of Article XIII of the California Constitution.

Tags: forms, business, bank, insurance, financial
January 2, 2014
Supplemental Schedule for Reporting Property (BOE-571-D)
BOE-571-D

Attachment Only

Supplemental Schedule for reporting monthly acquisition and disposals of property reported on schedule B of the Business Property Statement (BOE-571-L)

Declaration of costs and other related property information as of 12:01 A.M., January 1.

To be used as an attachment only to the "signed original BOE 571-L" as printed by the Assessor, Revenue and taxation code section 441.5. If you did not receive an original BOE 571-L in the mail, please contact the Assessor Personal Property Division at (559) 636-5159

Tags: forms, business, supplemental Schedule, acquisitions, disposal
January 14, 2014
Mutual or Private Water Company (BOE-540-S)
BOE-540-S

The form linked to below is to be used as an attachment only, to the "BOE-540-S", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Tags: forms, Water Company, mutual, private, business, miscellaneous
January 1, 2014
Seismic Safety Construction (BOE-64)
BOE-64

Claim for exclusion from assessment

Tags: forms, miscellaneous, seismic, safety, construction, assessment, exclusion, business, miscellaneous

Disability

April 28, 2014
Disabled Veteran's Exemption Change of Eligibility Report (BOE-261-GNT)
BOE-261-GNT

Use this form to notify the Assessor if you are no longer eligible for the disabled veteran's property tax exemption

Tags: forms, disability, veteran
January 1, 2014
Disabled Accessibility Construction (BOE-63-A)
BOE-63-A

Exclusion from Assessment

Section 74.6 of the California Revenue and Taxation Code may exclude from assessment the construction or modification of a structure for the purpose of making the structure more accessible to, or more usable by, a disabled person.

Tags: forms, disability, construction, exemption
April 28, 2014
Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
BOE-62

Include form BOE-62-A, Certificate of Disability, when filing this form. 

Tags: forms, base-year value transfer, disabled, replacement dwelling, claim
April 28, 2014
Disabled Veteran's Property Tax Exemption (BOE-261-G)
BOE-261-G

This exemption may be available to an elgible owner or veteran spouse of an owner of a dwelling that is occupied as the principal place of residence for the veteran

This exemption may also be available to an elgible owner or veteran spouse of an owner of a dwelling that is subject to supplemental assessments resulting from a change in ownership or completion of new construction.

To receive 100% of the basic  or low-income exemption  as of the date the claimant or the property qualifies, the initial claim must be filed between  the date of qualification and on or before the next following january 1, or 90 days after the date the date of qualification, whichever is later.

For the low-income exemption only, a claim must be filed with your county assessor  each year. Following the initial claim, subsequent annual filing periods are as follows:

  • January 1 - February 15= 100% of the exemption
  • February 16 - December 10= 90% of the exemption
  • After December 10= 85% of the exemption

For more information:     http://www.boe.ca.gov/proptaxes/exempt.htm

Tags: forms, disability, veteran, exemption
January 14, 2014
Disabled Persons Exclusion from Property Taxes on New Construction (BOE-63)
BOE-63

This claim is for the exclusion from reassessment of any construction to make an existing dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling

Tags: forms, disability, construction, exemption
January 1, 2014
Elderly or Handicapped Families Housing Exemption (BOE-267-H)
BOE-267-H

Supplemental Affidavit

Must be filed when seeking exemption on housing  for elderly or handicapped families that is owned and operated by a non profit organization or eligible limited liability company.

Tags: forms, welfare, elderly, handicapped, housing, exemption, disability, supplemental
January 1, 2014
Certificate of Disability (BOE-62-A)
BOE-62-A

In order to qualify for this one-time tax benefit, a licensed physician must certify the disability of the claimant is both severe and permanent.

Tags: forms, disability, base-year value transfer, disability, exemption

Exemptions

April 28, 2014
Cemetery exemption - claim eligibility or termination notice (BOE-265-NT)
BOE-265-NT

The cemetery exemption will remain in effect until all or part of of the property is used for activities that are outside the scope of the cemetery exemption

Tags: forms, exemption, cemetery, exemption
April 28, 2014
Cemetery exemption claim (BOE-265)
BOE-265

Claim for exemption of property that is used as a cemetery

Tags: forms, exemption, cemetery, claim
July 31, 2013
Church Exemption (BOE-262-AH)
BOE-262-AH

Property used solely for Religious Worship

Tags: forms, exemption, exemption, religious, church
January 1, 2014
College exemption (BOE-264-AH)
BOE-264-AH

Claimant's college information, to attempt to qualify for an exemption  

Tags: forms, exemption, college, claim
January 1, 2014
Exhibition Exemption Claim from Property Taxes (BOE-270-AH)
BOE-270-AH

For property that is brought into this state exclusively for purposes of use or exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works and is used only for these purposes while in this state

Tags: forms, exemption, claim, art, exhibition
January 1, 2014
Public School Exemption (BOE-268-A)
BOE-268-A

Property used exclusively by a public school, community college, state college, state university or University of California

Tags: forms, exemption, school, college, university
April 28, 2014
Religious Exemption - Change in Eligibility (BOE-267-SNT)
BOE-267-SNT

Change in Eligibility or Termination Notice

Tags: forms, exemption, religious, eligibility, termination notice
January 1, 2014
Religious Exemption (BOE-267-S)
BOE-267-S

Claim for Religious Exemption

Tags: forms, exemption, religious

Homeowner

April 14, 2014
Preliminary Change of Ownership Report (BOE-502-A)
BOE-502-A

Must be completed by the transferee (buyer) prior to a transfer of subject property

Tags: forms, change, ownership, homeowner
January 1, 2014
Parent - Child Exclusion from Reassessment (BOE-58-AH)
BOE-58-AH

For Real property that is transferred between parents and their children

Tags: forms, exclusion, homeowner, parent, child, P58, real property
January 14, 2014
Homeowner's property tax exemption (BOE-266)
BOE-266

This claim may be used to file for the Homeowner's exemption for the assessment roll and the supplemental roll.

If homeowner's exemption claim form is is filed before February 15, applicant will receive 100% of the exemption amount. If filed between February 16 and December 10, applicant may receive the lesser of $5,600 or 80% of the taxable value of their property.

To view more about these exemptions:     http://www.boe.ca.gov/proptaxes/exempt.htm

Tags: forms, exemption, homeowner's, real property
January 1, 2014
Grandparent / Grandchild Exclusion from Reassessment (BOE-58-G)
BOE-58-G

For Exemption of Real property that is transferred between parents and their children

Tags: forms, exclusion, homeowner, grandparent, child, grandchildchild, real property, exemption
January 14, 2014
Change of Ownership Statement (BOE-502-AH)
BOE-502-AH

The law requires any transferee acquiring interest in real property or manufactured homesubject to local property taxation, to file a change in ownership statement with the Counjty Recorder or Assessor.

Tags: forms, homeowner, ownership, change, exemption, real property
April 28, 2014
Change of Ownership Statement - Death of Real Property Owner (BOE-502-D)
BOE-502-D

File a seperate statement for each parcel of real property owned by the decedent.

Section 480(b) of the Revenue & Taxation Code requires that the personal representative file this statement with the Assessor in each county where the decedent owned property at the time of death.

Tags: forms, homeowner, deceased, real property
January 1, 2014
Change of Mailing Address

Request to change Assessor's records to reflect a new mailing address

Change of address

Tags: forms, mailing address, change, homeowner, request, real property, change of address

Real Property

July 31, 2013
Church Exemption (BOE-262-AH)
BOE-262-AH

Property used solely for Religious Worship

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Tags: forms, exemption, exemption, religious, church
April 28, 2014
Religious Exemption - Change in Eligibility (BOE-267-SNT)
BOE-267-SNT

Change in Eligibility or Termination Notice

Read More
Tags: forms, exemption, religious, eligibility, termination notice
January 1, 2014
Religious Exemption (BOE-267-S)
BOE-267-S

Claim for Religious Exemption

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Tags: forms, exemption, religious
January 1, 2014
College exemption (BOE-264-AH)
BOE-264-AH

Claimant's college information, to attempt to qualify for an exemption  

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Tags: forms, exemption, college, claim
April 28, 2014
Cemetery exemption claim (BOE-265)
BOE-265

Claim for exemption of property that is used as a cemetery

Read More
Tags: forms, exemption, cemetery, claim
April 28, 2014
Cemetery exemption - claim eligibility or termination notice (BOE-265-NT)
BOE-265-NT

The cemetery exemption will remain in effect until all or part of of the property is used for activities that are outside the scope of the cemetery exemption

Read More
Tags: forms, exemption, cemetery, exemption
January 1, 2014
Public School Exemption (BOE-268-A)
BOE-268-A

Property used exclusively by a public school, community college, state college, state university or University of California

Read More
Tags: forms, exemption, school, college, university
January 1, 2014
Exhibition Exemption Claim from Property Taxes (BOE-270-AH)
BOE-270-AH

For property that is brought into this state exclusively for purposes of use or exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works and is used only for these purposes while in this state

Read More
Tags: forms, exemption, claim, art, exhibition
April 22, 2009
County Assessor Warns Public: Do Not Be Scammed

 

  In these unsettling economic times as the values of homes decline, it is my responsibility to ensure that no property owner pays more that their fair share of property taxes. 

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Tags: 2011, news, scam, mailer
May 15, 2009
Property owners may benefit from requesting a temporary reassessment of their property tax values

  In the wake of a general decline in real estate values in recent years, some property owners may benefit from requesting a temporary reassessment of their property tax values under the provisions of Proposition 8. Residents who may benefit most from reassessment are those who paid top dollar for new or existing homes in the past three years.

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Tags: 2011, news, Prop 8, Prop 13, reduction in taxes
April 28, 2011
Tulare County Assessor warns Homeowners of Mailer

Tulare County’s property owners should avoid a mailer in which a company is asking for $25 fee to file a home owner’s exemption application which can be completed for free, Tulare County Assessor/Clerk-Recorder Roland Hill announced today.

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Tags: 2011, news, scam, mailer
February 25, 2014
Apartment house Property Statement (BOE-571-R)
BOE-571-R

Attachment Only

Declaration of costs and other related property information as of 12:01 A.M., January 1.

The form linked to below is to be used as an attachment only to the "signed original BOE 571-L" as printed by the Assessor, Revenue and taxation code section 441.5.

If you did not receive an original BOE 571-L  (Business Property Statement) in the mail, please contact the Assessor Personal Property Division at (559) 636-5159

Read More
Tags: forms, business, apartment, personal property
February 25, 2014
Business Property Statement (BOE-571-L)
BOE-571-L

The form and instructions linked to below are to be used as an attachment only, to the "signed original 571-L" as printed by the Assessor, per Revenue and Taxation code Section 441.5

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Tags: forms, business, aircraft, power plant, bank, apartment
June 27, 2011
State decides to eliminate financial support for the Williamson Act

  The California Land Conservation Act of 1965 - commonly referred to as the Williamson Act - enables local governments to enter into contracts with private landowners for the purpose of restricting specific parcels of land to agricultural or related open space use. In return, landowners receive property tax assessments which are much lower than normal because they are based upon farming and open space uses as opposed to full market value. 

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Tags: 2011, news, Williamson act, agriculture, ag preserve
April 11, 2012
New search tool allows you to view parcel maps and property information

A new "off-site" Search Tool  to Tulare County  parcel data has been provided.

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Tags: 2012, news, parcelquest, search tool
January 2, 2014
Supplemental Schedule for Reporting Property (BOE-571-D)
BOE-571-D

Attachment Only

Supplemental Schedule for reporting monthly acquisition and disposals of property reported on schedule B of the Business Property Statement (BOE-571-L)

Declaration of costs and other related property information as of 12:01 A.M., January 1.

To be used as an attachment only to the "signed original BOE 571-L" as printed by the Assessor, Revenue and taxation code section 441.5. If you did not receive an original BOE 571-L in the mail, please contact the Assessor Personal Property Division at (559) 636-5159

Read More
Tags: forms, business, supplemental Schedule, acquisitions, disposal
February 19, 2014
Bank, Insurance Company or Financial Corporation Fixtures (BOE-571-LA)
BOE-571-LA

Alternate Schedule A for bank, insurance company or financial corporation fixtures

This schedule is applicable only to banks and corporations that are subject to taxation under the provisions of section 23181 et seq. of the revenue and taxation code and insurance companies that are subject to taxation under the provisions of sectiuon 28 of Article XIII of the California Constitution.

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Tags: forms, business, bank, insurance, financial
January 15, 2013
Tulare County Tax Assessor's Office gets good grade from state

  The California State Board of Equalization, the State agency that oversees County Assessors, finds that the Tulare County Assessor's Office, headed by Tulare County Assessor Roland P. Hill, meets Standards.

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Tags: 2013, news, good grade from state, BOE
February 28, 2013
Assessor provides internet based translation for Website

Tulare County Assessor Roland P. Hill, provides internet based translation for Website

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Tags: 2013, news, translate, web site
January 2, 2014
Power Plant Property Statement (BOE-571-C)
BOE-571-C

Attachment Only

The form linked to below is to be used as an attachment only, to the "BOE-571-C", as printed by the Assessor, per Revenue and Taxation code Section 441.5

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Tags: forms, power plant, property, statement, business, miscellaneous
January 14, 2014
Mutual or Private Water Company (BOE-540-S)
BOE-540-S

The form linked to below is to be used as an attachment only, to the "BOE-540-S", as printed by the Assessor, per Revenue and Taxation code Section 441.5

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Tags: forms, Water Company, mutual, private, business, miscellaneous
May 17, 2013
The Tulare County Assessor's Office has added an event reminder to it's calendar

  The Tulare County Assessor's Office has added the ability to be reminded about an event or form deadline as listed on the calendar of events.

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Tags: 2013, news, calendar, event reminder
Occidentalis magna orygem lepus (Great Western Jackalope)

Tulare County Assessor Mascot

(or, the real power behind the "throne"

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Valley Elevations

by Kathy Hemphill

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January 1, 2014
Vehicle License Fees - Deduction from Property Tax Application (BOE-901-V)
BOE-901-V

Application for deduction of vehicle license fees paid on rubber-tired equipment from the property tax levied against said equipment 

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Tags: forms, vehicle license, deduction, business, miscellaneous
May 17, 2013
Assessor Announces Website is Now Mobile Device Friendly

  Tulare County Assessor Roland P. Hill Announces Website is Now Mobile Device Friendly

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Tags: 2013, news, mobile device, web site
June 25, 2013
Assessor delivers the 2013 Property Tax Roll

  The Tulare County Assessor has delivered 2013 Tax Roll

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Tags: 2013, news, property roll delivered
View from the 198 Freeway

by Daniel Jang

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Mineral King Valley

by Stephen Bruno

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January 1, 2014
Seismic Safety Construction (BOE-64)
BOE-64

Claim for exclusion from assessment

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Tags: forms, miscellaneous, seismic, safety, construction, assessment, exclusion, business, miscellaneous
June 27, 2013
Increased assessed values in County

  Property values are on the rise in Tulare County, a phrase not spoken in five years.Tulare County Assessor Roland Hill reported Tuesday that the total value of all property - secured and unsecured - in the county reached an all-time high last year, topping out at a net value of $27.415 billion. The previous high of $27.258 billion was set in 2008-09.Property values grew by 2.987 percent in the past year, the best growth in five years.“We have to go back to 2008-09,” said Hill of the last time property values grew by as much. Since 2008-09, several times property values actually declined.“It was right after that [2008], that the bottom fell out,” he noted.Property values are an important indicator of the local economy. 

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Tags: 2013, news, increased value
January 1, 2014
Assessment Ratio

The relationship between assessed value and market value. The residential assessment ratio in California is 100% (for 2013 and 2014).

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Tags: glossary, assessment, ratio
July 29, 2013
Recorder's Office has Temporarily Moved
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Tags: 2013, news, recorder
January 1, 2014
Co-operative Housing Corporation (BOE-266-E)
BOE-266-E

File this Statement by February  1

 Statement of Ownership

This statement represents a written request from the Assessor.

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Tags: forms, business, miscellaneous, co-op, ownership, statement, housing, corporation
Exeter Water Tower

by Michael Bowen

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January 1, 2014
Oil and Dissolved Gas Production Report (BOE-566-D)
BOE-566-D

Declaration of costs and other related property information as of 12:01 AM, January 1

The form linked to below is to be used as an attachment only, to the "BOE-566-D", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Read More
Tags: forms, miscellaneous, oil, disolved gas, production, report, business
January 14, 2014
Report of Boarded Race Horses (BOE-571-J1)
BOE-571-J1

Attachment Only

The form linked to below is to be used as an attachment only, to the "BOE-571-J1", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Read More
Tags: forms, miscellaneous, boarded, race horses, report, business, miscellaneous
January 1, 2014
Request for Declarations

In order for this office to verify your claim, and to determine whether or not the transfer(s) constitute a change-in-ownership for assessment purposes, the Assessor is allowed to consider proof in the form of declarations, accompanied by written evidence as may be available from the assessee to support their claim.

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Tags: forms, request, declarations, transfer, change in ownership, real property
Assessor's Calendar of Events
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January 1, 2014
Annual Geothermal Operating Expense Data (BOE-567-K)
BOE-567-K

Attachment Only

The form linked to below is to be used as an attachment only, to the "BOE-567-K", as printed by the Assessor, per Revenue and Taxation code Section 441.5

Read More
Tags: forms, geothermal, operating expense, business, miscellaneous
November 25, 2013
Assessor's Office will be Closed on November 28 & 29 in honor of Thanksgiving

Office closed

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Tags: 2013, news, holiday, thanksgiving
Visalia Fox

by Rhea Quitasol

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Mountain View in Summer

by Kelly Toms

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November 26, 2013
Official Last Day to File an Assessment Appeal is 11/30/2013

Assessment Appeals are handled by the Clerk of the Board of Supervisors

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Tags: 2013, news, assessment appeal
How to Find us
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January 1, 2014
Are Boats and Aircraft subject to property taxes?

Boats and airplanes are taxable and appraised annually.

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Tags: faq, appraisal, boats, aircraft
January 1, 2014
What is the Williamson Act (Ag Preserve)?

 The California Land Conservation Act of 1965, commonly referred to as the Williamson Act,  is a tax relief measure for owners of farmland.

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Tags: faq, ag, ag preserve, williamson act
November 27, 2013
Value Review Applications begin to be Accepted 12/3/2013

 The Assessor's office will start accepting Assessment Appeal applications on Tuesday, December 3

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Tags: 2013, news, value review
December 3, 2013
Value Review Applications are Currently Accepted
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Tags: 2013, news, value review
January 1, 2014
What is New Construction?

Copies of all 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.

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Tags: faq, appraisal, new construction
February 5, 2014
Account Number

An added separate 3-digit number found on the right of the parcel or ID number on your tax bil may be found. This number is used for Business Personal Property assessments and unsecured assessments. The APN is followed by a three digit account number making the identification both the Assessor Parcel number or ID number and the account number.

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Tags: glossary, assessment
January 1, 2014
If land has been drawn as two or more separate assessor’s parcels, does that mean that those APN's can each be separately transferred, sold, leased, financed or developed ?

 If an overall area of land has been drawn and numbered as two or more separate assessor’s parcels on the assessor’s maps, does that fact alone mean that those separate assessor’s parcels can each be separately transferred, sold, leased, financed or developed ?

 No.  Depending on where the land is located, the city’s or county’s building, planning and/or community development department has primary authority to determine if any specific area of land can be separately transferred, sold, leased, financed or developed. 

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Tags: faq, sold, leased, financed
Frequently Asked Questions
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January 1, 2014
Reassessment of Property Damaged or Destroyed by Misfortune or Calamity

Applications must be filed with the County Assessor within twelve months of the date the damage was sustained.

Section 170 of the revenue and taxation code provides for the reassessment of real and/or personal property which has been damaged or destroyed by a misfortune or by a calamity through no fault of the assessee.

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Tags: forms, miscellaneous, reassessment, calamity, misfortune, damage, real property, property, supplemental, disaster
Mt. Whitney's Peak

by Stephen Bruno

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February 5, 2014
Ad Valorem Property Tax

A tax imposed on the basis of value.

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Tags: glossary
January 1, 2014
I receive just one tax bill on several adjacent subdivided lots that I own all covered by one APN. How can I get separate APNs and tax bills?

 

If the City's or County's Building, Community Development or Planning Department confirms, in writing, that each of the lots can be developed, financed, leased or sold separately, then there may be a separate tax bill for each lot.

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Tags: faq, several apn
January 9, 2014
Official 1920 Assessor's Map

Official 1920 Assessor's map

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Tags: 1920, map, assessor, official
February 5, 2014
Assessed Value

The taxable value of a property against which the tax rate is applied

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Tags: glossary, assessment, Value
I own two or more adjacent lots covered by a separate APN, How can I receive just one overall tax bill covering all of the lots?

 I own two or more adjacent subdivided lots each covered by a separate assessment parcel number ("APN") and received two or more tax bills.  How can I receive just one overall tax bill covering all of the lots?

If the City's or County's Building, Community Development or Planning Department confirms, in writing, that the lots cannot be developed, financed, leased or sold separately, then they may be combined into one tax bill.

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Tags: faq, one overall tax bill
Sequoia Sunset

by Rhea Quitasol

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April 28, 2014
Cemetery exemption claim (BOE-265)
BOE-265

Claim for exemption of property that is used as a cemetery

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Tags: forms, exemption, cemetery, claim
January 1, 2014
How can I be assigned, confirm or verify the official site address for a building or building site on a given assessment parcel number ("APN") ?

The "official" address for a building or building site can only be issued, confirmed or verified by the City's or County's Building, Community Development or Planning Department

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Tags: faq, address
Parcel Map Tax Clearance Status
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Book 81
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February 5, 2014
Assessment Appeal

The formal process whereby a business or property owner can file an application with the Assessment Appeals Board to contest their property or business personal property assessment. The filing period for Assessment Appeals is annually starting July 2nd - September 15th and is filed with the Clerk of the Assessment Appeals Board in each county.

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Tags: glossary, assessment, assessment appeal
January 9, 2014
Official 1913 Assessor's Map

Official 1913 Assessor's map, includes school districts

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Tags: 1913, map, assessor, official, school district
January 15, 2014
Deadline for Filing of Late Exemption Claims

Deadline for Late exemption claims

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February 5, 2014
Assessor's Parcel Number (APN)

The Assessor's Parcel Number is an identification number for property. It is a 9-digit number assigned to the property that identifies the location of the property on the Assessor's Maps. In most cases this is the number that is shown on your tax bill and is used by the Tax collector in identifying your tax payment for that particular parcel. An example of an APN is 086-0-083-015 The first three numbers identify the Assessor's Map Book (map book 086 in this example). The next single number is an added identifier for use with specialized properties. The next three numbers show the block on the map page (block 083 in the example above). The last three numbers show the location of the exact parcel on the block. The parcel numbering system is maintained and used for the sole purposes of identifying property for tax purposes. The Assessor is responsible for updating the parcel numbers as changes in real property occur.

 

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Tags: glossary, assessment, apn
January 1, 2014
The new owners of the property next to mine say that the fence between our two properties is in the wrong location and must be moved

Can you help me?

The Assessor/Clerk-Recorder has no authority to and cannot: A) Give anyone legal advice; B) Determine the actual ground location of any property boundaries or corner marks of a parcel; or C) Prepare deeds or read/write land descriptions for property owners. 

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Tags: faq, survey, boundary, fence
January 1, 2014
Why is the acreage shown for my parcel on the Assessor's Map different from the acreage my surveyor and/or realtor say I actually own ?

The acreage shown for each parcel on the Assessor's Map is the "net" acreage of that parcel.

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Tags: faq, acreage, survey, realtor, net
Book 119, Index 1
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February 5, 2014
Base Year Value

For real property assessed under Proposition 13, its fair market value as of either the 1975 lien date or the date the property was purchased, newly constructed, or underwent a change in ownership after the 1975 lien date.

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Tags: glossary, base-year value transfer
January 16, 2014
New search tool allows you to find forms quickly

Find forms quickly and efficiently

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Tags: 2014, news, forms, search tool
Boy meets Bovine

by Michael Sheltzer

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Contact Information
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January 1, 2014
Low Income Tribal Housing - Supplemental Affidavit (BOE-237-A)
BOE-237-A     

Supplemental Affidavit

Section 237 of the California Revenue & Taxation Code provides that property used exclusively for providing housing for lower income households can qualify for an exemption from property taxes. 

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Tags: forms, welfare, tribal, lower income, exemption
I applied for a loan on a lot, but the lender tells me that I must supply them with the new Assessor's Parcel Number (APN)

I recently applied for a loan on a new subdivision lot that I purchased, but the lender tells me that I must supply them with the new Assessor's Parcel Number ("APN"), covering my specific lot before they can process my loan application.  How do I get the new APN ?

Although it would certainly be convenient for your lender to have the new APN covering just your lot, it is our understanding that it is not required by law in order for your lender to complete the loan.

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Tags: faq, apn, loan, lot, lender
February 5, 2014
Business Personal Property Tax

Any business that owns Personal Property and/or Leasehold Improvements having a total combined cost or current market value of $100,000 or more is required to file a Business Personal property Statement (BPS) even if the Assessor did not send you a formal request to do so. Also, any other business that is requested by the County Assessor to file, must file, regardless of the value of their assets.

The BPS  (Business Personal property Statement) collects information regarding the supplies, business equipment and leasehold improvements for each business location within the county.

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Tags: glossary, business, statement
Book 77, Index 2
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List of other APN Types
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Other APN's
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February 5, 2014
Calamity Claim

An application for owners who have sustained a property loss due to destruction or damage from  flood, fire or earthquake. Property tax relief may be granted if the loss exceeds $10,000 and the application is filed within 12 months of the date of loss.

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Tags: glossary, disaster, calamity, exclusion
April 1, 2014
Due date for Business Property statements

Due date for filing property statements is April 1.

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Tags: deadline, filing, property, statement
I recently purchased a lot in a relatively new subdivision. Why have I not yet received my own separate property tax bill?

 Each year, land owners who subdivide, then sell off portions of their property cumulatively create literally thousands of new lots.

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Tags: faq, split, tax bill, entire property
Miscellaneous
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April 29, 2014
Organization Chart

Organizational Chart for Tulare County Assessor, Clerk / Recorder

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Tags: organizational, chart
April 28, 2014
Change in Eligibility or Termination Notice (BOE-231-AH)
BOE-231-AH    

 You should notify the Assessor on or before February 15 if, on or before the proceeding lien date, you became ineligible for an exemption or, if on or before that lien date, you no longer owned the property or otherwise failed to meet all the requirements for a property tax exemption

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Tags: forms, welfare, ineligible, termination, exemption
Orange Groves

by Kelly Toms

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Assessor Handbook (English Version)

Information for the Tulare County Property Owner

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Tags: publications, Assessor's handbook
January 1, 2014
First Filing of Welfare Claim (BOE-267)
BOE-267    

Claims for welfare exemptions must be signed and filed with the Assessor. Each claim must contain  supporting documents including financial statements

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Tags: forms, welfare, first filing, exemption
Welfare
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I previously legally split my property into several new lots and then sold some of them. Why am I still receiving a tax bill for the entire property?

 Each year, land owners who subdivide, then sell off portions of their property cumulatively create literally thousands of new lots.

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Tags: faq, split, tax bill, entire property
April 14, 2014
We have hit over 50,000 Visits to the Assessor's Website

We have had over 50,000 visits since March 5, 2013. 

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Tags: deadline, filing, property, statement
February 5, 2014
Change in ownership

A transfer of present interest in real property, including its beneficial use, the value of which is substantially equal to that of the full estate in the property.

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Tags: glossary, ownership, change
Notes on Assessor's Maps
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Visalia Area

APN Books in Visalia Area

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Book 78
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Book 89, Index 2
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Exeter Area

APN Books in Visalia Area

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Final Three Digits
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If I legally subdivide my property into two or more new lots, will my property be reassessed and my property taxes increase ?

  The mere act of subdividing your property into two or more new lots alone will not cause the property to be reassessed.

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Tags: faq, subdivide, taxes, increase, decrease
Veterans
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April 28, 2014
Annual Filing of Welfare Claim (BOE-267-A)
BOE-267-A   

Claims for welfare exemptions must be signed and filed with the Assessor. Each claim must contain supporting documents, including financial statements.

The welfare exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organizations and used exclusively for religious, charitable, hospital, or scientific purposes.

To be eligible for the full exemption, the claimant must file a claim each year on or before February 15

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Tags: forms, welfare, annual, exemption
Assessor's Handbook (Spanish Version)

Información para el Condado de Tulare Dueño de Propiedad

(Information for the Tulare County Property Owner)

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Tags: publications, Assessor's handbook
January 1, 2014
Parent - Child Exclusion from Reassessment (BOE-58-AH)
BOE-58-AH

For Real property that is transferred between parents and their children

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Tags: forms, exclusion, homeowner, parent, child, P58, real property
January 1, 2014
Claim for Exemption of Low-Income Tribal Housing (BOE-237)
BOE-237    

Claim for Exemption when at least 30% of the property for rental housing, and the tenants are persons of low income as defined in section 50079.5 of the health and safety code.

The rents charged must not exceed the limits provided in section 50033 of health and safety code. An affidavit affirming that the tenant's incomes and rents do not exceed those limits must be attached.

The exemption will not be allowed without the income affidavit 

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Tags: forms, welfare, tribal, low-income, exemption
December 3, 2013
Tax Roll Documentation Package

Assessor Fee Schedule / Purchase Order Form & Land Use Codes

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Tags: fee schedule, tax roll, purchase order form, land use codes
Value Review
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How do I talk to someone about a letter I received from the Assessor regarding a supplemental assessment?

You will need to speak with the Assessor's Office to discuss the supplemental assessment that you received in the mail.

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Tags: faq, supplemental, letter
Locating Parcel
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Assessor's Interactive Web Maps
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Tags: interactive
Book 126 Index 1

APN Books in Visalia Area

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April 30, 2014
Last day to File a Value Review Application

Last Day to File a Value Review application is Wednesday, April 30, 2014

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Dinuba Area

APN Books in Visalia Area

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Tulare Area

APN Books in Visalia Area

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Book 126 Index 2
Section 4, Township 19S, Range 24E
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Locating Block
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How do I file for a reduction in my taxes?

Applications for Changed Assessment are the forms needed to file for a reduction in taxes

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Tags: faq, reduction
Real Property

Any property that is attached directly to land, as well as the land itself. Real property not only includes buildings and other structures, but also rights and interests. Real property can be either rental or residential. Any structures or improvements that are attached to the land must not be movable in order to be considered real property.

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Tags: Alteration, Declaration, Williamson Act, agricultural, business, personal
May 5, 2014
FRAUD ALERT - JURY DUTY SCAM - Tulare County Assessor 's Office Warns Public: Do Not be Scammed.

It has been brought to the attention of the Tulare County Sheriff’s Department that there is an individual who is claiming to be a member of the office of The Assessor/Clerk-Recorder. The individual is contacting members of the public over the phone, claiming that they have missed jury duty an

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Farmland and Foothills

by Tamara Doe

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January 1, 2014
Income Reporting Worksheet for Elderly or Handicapped Families (BOE-267-H-A)
BOE-267-H-A

Property owned by Non Profit Organizations providing housing for low and moderate income elderly or handicapped families may qualify for the welfare exemption from property taxes for those units whose family household income does not exceed the limits stated in Section 214(f) of the Revenue and Taxation Code

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Tags: forms, welfare, elderly, handicapped, income reporting, worksheet, exemption
January 1, 2014
Change of Mailing Address

Request to change Assessor's records to reflect a new mailing address

Change of address

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Tags: forms, mailing address, change, homeowner, request, real property, change of address
July 1, 2014
Property Transfer History File (Two year transfer history)

Two Year Property transfer history file for transfers 03-01-2012 thru 6-30-2014

Quarterly Update (2.66 MB)

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Tags: publications, property transfer history, quarterly update, two year
Tulare County Business Personal Property Lien Date Tables (2006-2013)

2006-2013 Business Personal Property & Trade Fixture Valuation Factors

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Tags: publications, business, personal property, trade fixture, valuation factors
April 28, 2014
Base-Year Value Transfer (55 and older) - Claim for (BOE-60-AH)
BOE-60-AH

Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling

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Tags: forms, base-year value transfer, 55 and older, claim, exemption
January 1, 2014
Disabled Accessibility Construction (BOE-63-A)
BOE-63-A

Exclusion from Assessment

Section 74.6 of the California Revenue and Taxation Code may exclude from assessment the construction or modification of a structure for the purpose of making the structure more accessible to, or more usable by, a disabled person.

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Tags: forms, disability, construction, exemption
Fog on the Foothills

by Tamara Doe

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April 14, 2014
Preliminary Change of Ownership Report (BOE-502-A)
BOE-502-A

Must be completed by the transferee (buyer) prior to a transfer of subject property

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Tags: forms, change, ownership, homeowner
May 7, 2014
Due date for Business Property statements

Due date for filing property statements without a penalty is May 7

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Tags: deadline, filing, property, statement
How do I file a claim for refund of property taxes which were overpaid or illegally assessed?

You can obtain the Claim for Refund Form from the Clerk of the Board of Supervisors

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Tags: faq, refund, overpaid
Lease
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Locating Detail Page
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Book 126 Index 3

APN Books in Visalia Area

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Woodlake Area

APN Books in Visalia Area

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Porterville Area

APN Books in Visalia Area

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May 26, 2014
Office will be Closed Memorial Day (Monday, May 26)

Assessor's Office closed May 26, in honor of Memorial Day

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Tags: Office closed, memorial day
Book 85
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Tags: 085, 040
Homeowner

Real Property and /or property tax exemptions that are directly related to the homeowner. 

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How do I appeal my assessment?

Differences over the valuation of property are handled by the Assessment Appeals Board. 

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Tags: faq, assessment appeal, clerk of the board of supervisors
Locating Map Book
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January 2, 2014
Click here for all Forms
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Map Sets for Download
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Tags: property lookup, property, maps
January 10, 2014
Vessel Property Statement (BOE-576-D)
BOE-576-D

The form linked to below is to be used as an attachment only, to the BOE-576-D Vessel Property Statement, as printed by the Assessor, per Revenue and Taxation code Section 441.5

This form is used in place of the Request for Value Review - Boat

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Tags: forms, boat, value review, vessel, property
January 14, 2014
Veteran's Tax Exemption (BOE-261)
BOE-261

California may provide for the exemption from taxation of the property to the amount of $4,000 if you meet the following criteria:

1.) If you are a resident who is serving in (or has served in) and has been discharged under honorable conditions from service in the armed forces in time of war

2.) Who is the unmarried widow of a deceased veteran

3.) Who is the pensioned parent of a property valued at $5,000 or more

There are more criteria listed on the form itself

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Tags: forms, veteran, exemption
January 1, 2014
Notice of rescission of claim to transfer base year value to replacement dwelling (BOE-60-NR)
BOE-60-NR

California law requires any person who is at least 55 years of age, who resides in a property elgible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

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Tags: forms, base-year value transfer, replacement dwelling, claim, exemption
Tulare County Business Personal Property Lien Date Tables (2014)

2014 Business Personal Property & Trade Fixture Valuation Factors

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Tags: publications, business, personal property, trade fixture, valuation factors, 2014
January 14, 2014
Disabled Persons Exclusion from Property Taxes on New Construction (BOE-63)
BOE-63

This claim is for the exclusion from reassessment of any construction to make an existing dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling

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Tags: forms, disability, construction, exemption
January 1, 2014
Grandparent / Grandchild Exclusion from Reassessment (BOE-58-G)
BOE-58-G

For Exemption of Real property that is transferred between parents and their children

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Tags: forms, exclusion, homeowner, grandparent, child, grandchildchild, real property, exemption
January 14, 2014
Lower Income Housing Exemption (BOE-267-L)
BOE-267-L

Supplemental Affidavit

Must be filed when seeking exemption on housing  for elderly or handicapped families that is owned and operated by a non profit organization or eligible limited liability company.

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Tags: forms, welfare, lower income, housing, exemption
January 1, 2014
ServiceMember's Civil Relief Act Declaration (BOE-261-D)
BOE-261-D

The personal property of a servicemember  shall not be deemed to be located or present in, or have situs for taxation in, the tax jurisdiction in which the servicemember is serving in compliance with military orders.

Formerly known as the Soldier's and Sailor's Relief Act

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Tags: forms, veteran, personal, property
April 28, 2014
Disabled Veteran's Property Tax Exemption (BOE-261-G)
BOE-261-G

This exemption may be available to an elgible owner or veteran spouse of an owner of a dwelling that is occupied as the principal place of residence for the veteran

This exemption may also be available to an elgible owner or veteran spouse of an owner of a dwelling that is subject to supplemental assessments resulting from a change in ownership or completion of new construction.

To receive 100% of the basic  or low-income exemption  as of the date the claimant or the property qualifies, the initial claim must be filed between  the date of qualification and on or before the next following january 1, or 90 days after the date the date of qualification, whichever is later.

For the low-income exemption only, a claim must be filed with your county assessor  each year. Following the initial claim, subsequent annual filing periods are as follows:

  • January 1 - February 15= 100% of the exemption
  • February 16 - December 10= 90% of the exemption
  • After December 10= 85% of the exemption

For more information:     http://www.boe.ca.gov/proptaxes/exempt.htm

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Tags: forms, disability, veteran, exemption
Tulare County Delivered Roll Values (1988-2013)

1988-2013

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Tags: publications, roll values
April 28, 2014
Change of Ownership Statement - Death of Real Property Owner (BOE-502-D)
BOE-502-D

File a seperate statement for each parcel of real property owned by the decedent.

Section 480(b) of the Revenue & Taxation Code requires that the personal representative file this statement with the Assessor in each county where the decedent owned property at the time of death.

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Tags: forms, homeowner, deceased, real property
January 14, 2014
Low Income Housing Property of Limited Partnership (BOE-267-L1)
BOE-267-L1

Supplemental Affidavit

Must be filed when seeking exemption on low income housing property owned and operated by a limited partnership

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Tags: forms, welfare, limited partnership, exemption, supplemental
January 1, 2014
Aircraft Certificate and Affidavit for Exemption (BOE-260-A)
BOE-260-A

Aircraft that have been restored or maintained, whether currently certified or not for flight purposes & aircraft donated in perpetuity to an aerospace museum may qualify for this exemption

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Tags: forms, aircraft, restored, donation, museum, exemption
How is Business Personal Property appraised?

 Unlike real property, business personal property is reappraised annually.  The owners of all businesses must file a property statement each year detailing costs of all supplies, equipment, fixtures and real estate (if any) at each location. 

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Tags: faq, appraisal, business, business personal property
Click here for all F.A.Q.s
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1913 Official Map
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Tags: property lookup, property, maps, 1920
Exemptions
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Assessor's Map
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ParcelQuest
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Tags: Property Value, Situs, Property Address, APN, Assessor's Parcel Number
June 16, 2014
Secret Citizen awards the Tulare County Clerk’s office an A+
Secret Citizen: Clerk’s office has ‘process’ down
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Book 87
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Three Rivers Area

APN Books in Visalia Area

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Lindsay Area

APN Books in Visalia Area

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Property Tax Reduction
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Book 89, Index 1

APN Books in Visalia Area

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Tags: Book 89, 089-
Disabilty

  Forms to be used for the those with disabilities

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1920 Official Map
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Tags: property lookup, property, maps, 1920
Are Mobile homes subject to property taxes?

All new mobile homes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes. 

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Tags: faq, appraisal, new construction
Locating the Assessor's Maps
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April 28, 2014
Disabled Veteran's Exemption Change of Eligibility Report (BOE-261-GNT)
BOE-261-GNT

Use this form to notify the Assessor if you are no longer eligible for the disabled veteran's property tax exemption

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Tags: forms, disability, veteran
Estimate of Direct Charges on Williamson Act Assessments

2012-2013 Agriculture Preserve Comparison (AB1265) (115 MB)

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Tags: publications, ag preserve, williamson act, AB1265, agriculture preserve comparison, estimate of direct charges
January 14, 2014
Change of Ownership Statement (BOE-502-AH)
BOE-502-AH

The law requires any transferee acquiring interest in real property or manufactured homesubject to local property taxation, to file a change in ownership statement with the Counjty Recorder or Assessor.

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Tags: forms, homeowner, ownership, change, exemption, real property
January 1, 2014
Aircraft Cost Statement (BOE-570-FO-1)
BOE-570-FO-1

Supplementary Schedule to the Business Property Statement

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Tags: forms, aircraft and boats, cost report, business
January 14, 2014
Leased Property - Claim for Exemption of Low Income Housing (BOE-236)
BOE-236

Exemption of Property Leased solely for Low-Income Housing

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Tags: forms, lease, low income housing, exemption
January 1, 2014
Claim for Veteran's Organization Exemption (BOE-269-AH)
BOE-269-AH

An Orgranization that is seeking the Veterans' Organization Exemption shall file with the State Board of Equalization("the Board") a claim for an Organizational Clearance Certificate.

The Assessor may not approve a property tax exemption until the claimant has been issued a valid Organizational Clearance Certificate from the Board.

Claim Form BOE-279 (Claim for organizational Clearance Certificate - Veteran's Organization Exemption) is available on the Board's website (www.boe.ca.gov), or you may request a form by contacting the Exemptions Section at (916) 274-3430

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Tags: forms, veteran, organization
January 1, 2014
Certificate of Disability (BOE-62-A)
BOE-62-A

In order to qualify for this one-time tax benefit, a licensed physician must certify the disability of the claimant is both severe and permanent.

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Tags: forms, disability, base-year value transfer, disability, exemption
Corn Field

by Troy Robinson

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January 14, 2014
Homeowner's property tax exemption (BOE-266)
BOE-266

This claim may be used to file for the Homeowner's exemption for the assessment roll and the supplemental roll.

If homeowner's exemption claim form is is filed before February 15, applicant will receive 100% of the exemption amount. If filed between February 16 and December 10, applicant may receive the lesser of $5,600 or 80% of the taxable value of their property.

To view more about these exemptions:     http://www.boe.ca.gov/proptaxes/exempt.htm

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Tags: forms, exemption, homeowner's, real property
January 1, 2014
Lessees Exemption (BOE-263-B)
BOE-263-B

Property used exclusively for Public Schools, Community Colleges, State Colleges, State Universities or University of California.

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Tags: forms, lease, lessees, exemption
January 1, 2014
Property Leased for Lower Income Housing Exemption (BOE-236)
BOE-236

Supplemental Affidavit

Exemption of leased property used exclusively for low income housing

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Tags: forms, welfare, lease, lower income, exemption, supplemental
Estimate of Direct Charges on Williamson Act Assessments

2013-2014 Agriculture Preserve Comparison (AB1265) (1.23 MB)

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Tags: publications, ag preserve, williamson act, AB1265, agriculture preserve comparison, estimate of direct charges
January 1, 2014
Agricultural Preserve Questionaire

In order to evaluate properties in the Williamson Act Agricultural Preserve, the County Assessor is required to estimate the production average of each parcel.

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Tags: forms, agriculture, ag preserve, Williamson Act
Example APN
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January 1, 2014
Transfer of base-year value from qualified contaminated property to replacement propertyn (BOE-65-CP)
BOE-65-CP

California law allows an owner of a qualified contaminated property to transfer base-year value of that property to a comparable replacement of equal or lesser value that is acquired or newly constructed after January 1,1995

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Tags: forms, base-year value transfer, contaminated, exemption
January 14, 2014
Airport Listing of Aircraft

  Section 5366 of the Revenue and Taxation Code states that owners & operators shall within 15 days of January 1st provide the Assessor a statement containing the name and address of the owner,make,model and registration number of all helicopters,gliders and aircraft of every kind.

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Tags: forms, aircraft, hangar
What is a Preliminary Change-in-Ownership Report?

State law requires the property owner to file this form with the County Recorder when recording certain documents

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Tags: faq, appraisal, new construction
Mobile Friendly Maps
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Business
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Frequently Asked Questions
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June 23, 2014
Assessor delivers the 2014 Property Tax Roll

The Tulare County Assessor has delivered the 2014 Tax Roll

Delivered Roll increase is 5.11% over last year

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Tags: news, property roll delivered, 2014
Book 77, Index 1
Read More
Forms and Publications

RSS Feed

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Base-Year Value Transfer
Read More
Recent Updates
Read More
Tags: property lookup, property, maps
When is real property reappraised?

Under State law (Proposition 13), real property is reappraised only when a change-in-ownership occurs, or upon completion of new construction. 

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Tags: faq, appraisal, reappraisal, prop 13
August 1, 2014
Deadline for late filing on historical aircraft

Dead line is August 1

Deadline for late filing of exemption for historical aircraft
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Tags: deadline, property, aircraft, historical, exemption
January 14, 2014
Real Property Alterations

Please report any alteration to the real property made between January 1,and December 31. Also, if this property has been transferred to a new owner by an unrecorded private agreement or deed, then attach a copy to this form. If the owner is deceased, the please attach a copy of the death certificate and the name and address of the executor or heirs of the estate.

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Tags: forms, agriculture, sale, deed, death certificate
Free Public Library or Free Museum Claim (BOE-268-B)
BOE-268-B

Property used solely for either a free public library or free museum

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Tags: forms, claim, exemption, public, library, museum
January 1, 2014
Lessor's Exemption (BOE-263)
BOE-263

Property used for Free Public Libraries and Free Museums and Property used exclusively for Public Schools, Community Colleges, State Colleges, State Universities , Univiversity of California, Churches and Non Profit Colleges

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Tags: forms, lease, lessor, exemption
The APN
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April 28, 2014
Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
BOE-62

Include form BOE-62-A, Certificate of Disability, when filing this form. 

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Tags: forms, base-year value transfer, disabled, replacement dwelling, claim
January 1, 2014
Transfer of base-year value to replacement property for property damaged or destroyed in Governor-declared disaster (BOE-65-P)
BOE-65-P

Revenue and Taxation Code Section 69 allows Owners who own property to transfer the base-year value of the original property that has been susbstantially damaged or destroyed by a disaster to a comparable property.

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Tags: forms, base-year value transfer, disaster, exemption
January 1, 2014
Aircraft Value Computation (BOE-570-FO-2)
BOE-570-FO-2

Supplementary schedule to Business Property statement

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Tags: Forms, Aircraft, Value
January 1, 2014
Rehabilitation of persons and/or Living Quarters Exemption (BOE-267-R)
BOE-267-R

Supplemental Affidavit

Must be filed when seeking exemption on property that involves rehabilitation of persons and/or living quarters.

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Tags: forms, welfare, rehabilitation, living quarters, exemption
January 1, 2014
Work of art exemption (BOE-260)
BOE-260

Certain articles of personal property which have been made available for display in a publicly owned art gallery or museum may be exempt from taxation

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Tags: forms, exemption, homeowner, work of art, gallery, museum
Giant Sequoia
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January 1, 2014
Claim for base-year value transfer-Acquisition by public entity (BOE-68)
BOE-68

California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgement of condemnation.

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Tags: forms, base-year value transfer, condemnation, eminent domain, acquisition by public entity, exemption
Tulare County Delivered Roll Values (2014)

2014

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Tags: publications, roll values, 2014
January 1, 2014
Qualified Lessor's Exemption (BOE-263-A)
BOE-263-A

Property used exclusively for Free Public Libraries and Free Museums, Public Schools, Community Colleges, State Colleges, State Universities, University of California and Non Profit Colleges

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Tags: forms, lease, qualified, lessor, exemption
Purpose of this Tutorial
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What is a 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 difference in value is prorated based on the number of months remaining in the fiscal year, ending June 30.  (Generally, Supplemental Assessments are not accounted for in escrow dealings, but the new property owner should be made aware of the supplemental process.)  

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Tags: faq, supplemental
Assessment Appeals vs. Value Reviews
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January 1, 2014
Land Use Codes

Codes used by the Assessor to determine current use land.

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Tags: Use Codes
Retired Official Assessor's Maps
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Tags: property lookup, property, maps
Aircraft & Boats

Forms regarding Aircraft and Boats / Vessels may be found here

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Tags: forms, aircraft, boats
Official Assessor's Maps
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Tags: maps, APN
July 2, 2014
Assessment Appeal Applications begin to be accepted by the Clerk of the Board of Supervisors on July 2nd

Assessment Apeal applications are filed with, and are reviewed by the Clerk of the Board of Supervisors office, from July 2 until December 2

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Tags: Assessment Appeals, Clerk of the Board of Supervisors
July 4, 2014
Independence Day (Office Closed)
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Agriculture

     Agricultural forms regarding land alteration (improvements added or subtracted).

     Declaration of all agricultural property. (Equipment, Animals / Livestock. Trees, vines and perennials grafted, budded and planted.)

     Agricultural personal property. Williamson act (ag preserve) estimate of production average of each parcel

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Tags: Alteration, Declaration, Williamson Act, agricultural, business, personal
Living in Tulare County
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May 15, 2014
Home
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Tags: Assessor, Tulare, Tulare County, Roland Hill
Publications
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News Releases from Earlier Years
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Tags: news
Proposition 8
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What is the Assessor's function?

  The Assessor has the responsibility for annually discovering and assessing all property, and keeping track of all persons owning, claiming, possessing or controlling it, within the County as required by law.  The Assessor must produce and deliver an assessment roll by July 1 of each year.  The Assessment Roll becomes the base upon which local property taxes are levied, collected and distributed to the state (schools), cities, development agencies, special districts, and the County of Tulare.

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Tags: faq, Assessor function
February 27, 2014
Agriculture Property Statement (BOE-571-F)
BOE-571-F

Form and Instructions

Attachment Only

If you did not receive an original 571-F in the mail, please contact the Assessor's office at (559) 636-5159

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Tags: forms, agriculture, statement
August 31, 2014
Deadline for payment of unsecured property taxes

Deadline is August 31

Deadline for payment of unsecured property taxes
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Tags: deadline, property, payment, unsecured
January 14, 2014
Aircraft Property Statement (BOE-577)
BOE-577

The form linked to below is to be used as an attachment only, to the "signed original BOE-577," as printed by the Assessor, per Revenue and Taxation code Section 441.5

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Tags: forms, value review, aircraft
Using the Assessor's Maps

 

Created in collaboration with the Property Tax Accounting Division of the Auditor / Controller Department & by the Assessor Division of the Assessor / Cler - Recorder Department.

This page is brought to you by the letter Q

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July 8, 2014
Estimate of Direct Charges on Williamson Act Assessments

2014-2015 Agriculture Preserve Comparison (AB1265) (1.55 MB)

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Tags: publications, ag preserve, williamson act, AB1265, agriculture preserve comparison, estimate of direct charges, 2014, 2015
Request for Value Review

A less formal method of requesting a review of your property’s taxable value is to submit a Request for Value Review application directly to the Office of the Assessor.

Applications for the 2013/14 tax year are available beginning December 3 and must be submitted to the Assessor no later than December 31, 2013, to be considered for the 2013/14 tax year. 

While there is no cost to file a Request for Value Review, these less formal reviews are completed by the Assessor only as time and resources permit. 

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Tags: forms, value review, property tax reduction
Sierra Sunrise
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January 1, 2014
Elderly or Handicapped Families Housing Exemption (BOE-267-H)
BOE-267-H

Supplemental Affidavit

Must be filed when seeking exemption on housing  for elderly or handicapped families that is owned and operated by a non profit organization or eligible limited liability company.

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Tags: forms, welfare, elderly, handicapped, housing, exemption, disability, supplemental
January 1, 2014
Solar Energy System- New Construction Exclusion (BOE-64-SES)
BOE-64-SES

California Law provides that under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property. 

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Tags: forms, miscellaneous, Solar, Exclusion, New Construction, business, miscellaneouos

Value Review

Request for Value Review

A less formal method of requesting a review of your property’s taxable value is to submit a Request for Value Review application directly to the Office of the Assessor.

Applications for the 2013/14 tax year are available beginning December 3 and must be submitted to the Assessor no later than December 31, 2013, to be considered for the 2013/14 tax year. 

While there is no cost to file a Request for Value Review, these less formal reviews are completed by the Assessor only as time and resources permit. 

Tags: forms, value review, property tax reduction

Veteran

January 1, 2014
Claim for Veteran's Organization Exemption (BOE-269-AH)
BOE-269-AH

An Orgranization that is seeking the Veterans' Organization Exemption shall file with the State Board of Equalization("the Board") a claim for an Organizational Clearance Certificate.

The Assessor may not approve a property tax exemption until the claimant has been issued a valid Organizational Clearance Certificate from the Board.

Claim Form BOE-279 (Claim for organizational Clearance Certificate - Veteran's Organization Exemption) is available on the Board's website (www.boe.ca.gov), or you may request a form by contacting the Exemptions Section at (916) 274-3430

Tags: forms, veteran, organization
January 14, 2014
Veteran's Tax Exemption (BOE-261)
BOE-261

California may provide for the exemption from taxation of the property to the amount of $4,000 if you meet the following criteria:

1.) If you are a resident who is serving in (or has served in) and has been discharged under honorable conditions from service in the armed forces in time of war

2.) Who is the unmarried widow of a deceased veteran

3.) Who is the pensioned parent of a property valued at $5,000 or more

There are more criteria listed on the form itself

Tags: forms, veteran, exemption
January 1, 2014
ServiceMember's Civil Relief Act Declaration (BOE-261-D)
BOE-261-D

The personal property of a servicemember  shall not be deemed to be located or present in, or have situs for taxation in, the tax jurisdiction in which the servicemember is serving in compliance with military orders.

Formerly known as the Soldier's and Sailor's Relief Act

Tags: forms, veteran, personal, property

Welfare

Property Leased for Lower Income Housing Exemption (BOE-236)
BOE-236

Supplemental Affidavit

Exemption of leased property used exclusively for low income housing

Tags: forms, welfare, lease, lower income, exemption, supplemental
January 1, 2014
Change in Eligibility or Termination Notice (BOE-231-AH)
BOE-231-AH    

 You should notify the Assessor on or before February 15 if, on or before the proceeding lien date, you became ineligible for an exemption or, if on or before that lien date, you no longer owned the property or otherwise failed to meet all the requirements for a property tax exemption

Tags: forms, welfare, ineligible, termination, exemption
April 28, 2014
Low Income Tribal Housing - Supplemental Affidavit (BOE-237-A)
BOE-237-A     

Supplemental Affidavit

Section 237 of the California Revenue & Taxation Code provides that property used exclusively for providing housing for lower income households can qualify for an exemption from property taxes. 

Tags: forms, welfare, tribal, lower income, exemption
January 1, 2014
Lower Income Housing Exemption (BOE-267-L)
BOE-267-L

Supplemental Affidavit

Must be filed when seeking exemption on housing  for elderly or handicapped families that is owned and operated by a non profit organization or eligible limited liability company.

Tags: forms, welfare, lower income, housing, exemption
January 14, 2014
Annual Filing of Welfare Claim (BOE-267-A)
BOE-267-A   

Claims for welfare exemptions must be signed and filed with the Assessor. Each claim must contain supporting documents, including financial statements.

The welfare exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organizations and used exclusively for religious, charitable, hospital, or scientific purposes.

To be eligible for the full exemption, the claimant must file a claim each year on or before February 15

Tags: forms, welfare, annual, exemption
April 28, 2014
Low Income Housing Property of Limited Partnership (BOE-267-L1)
BOE-267-L1

Supplemental Affidavit

Must be filed when seeking exemption on low income housing property owned and operated by a limited partnership

Tags: forms, welfare, limited partnership, exemption, supplemental
January 14, 2014
Income Reporting Worksheet for Elderly or Handicapped Families (BOE-267-H-A)
BOE-267-H-A

Property owned by Non Profit Organizations providing housing for low and moderate income elderly or handicapped families may qualify for the welfare exemption from property taxes for those units whose family household income does not exceed the limits stated in Section 214(f) of the Revenue and Taxation Code

Tags: forms, welfare, elderly, handicapped, income reporting, worksheet, exemption
January 1, 2014
Claim for Exemption of Low-Income Tribal Housing (BOE-237)
BOE-237    

Claim for Exemption when at least 30% of the property for rental housing, and the tenants are persons of low income as defined in section 50079.5 of the health and safety code.

The rents charged must not exceed the limits provided in section 50033 of health and safety code. An affidavit affirming that the tenant's incomes and rents do not exceed those limits must be attached.

The exemption will not be allowed without the income affidavit 

Tags: forms, welfare, tribal, low-income, exemption
January 1, 2014
First Filing of Welfare Claim (BOE-267)
BOE-267    

Claims for welfare exemptions must be signed and filed with the Assessor. Each claim must contain  supporting documents including financial statements

Tags: forms, welfare, first filing, exemption
January 1, 2014