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.


Last Updated:
February 4, 2014

© 2014 Tulare County Assessor's Office 
221 S. Mooney Boulevard, Room 102-E, Visalia Ca 93291
Open Monday through Friday, from 8:00 a.m. to 5:00 p.m.