Frequently Asked Questions

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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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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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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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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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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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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How do I appeal my assessment?

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

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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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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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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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