Frequently Asked Questions

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
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
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
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
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
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
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
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
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
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
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
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
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 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
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
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
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
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
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
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
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
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
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