Frequently Asked Questions
- 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.
- 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.
- January 1, 2014
- Are Boats and Aircraft subject to property taxes?
Boats and airplanes are taxable and appraised annually.