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Tulare County

Office of the Assessor/Clerk-Recorder

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Real Property

The Real Property Appraisal Division is responsible for locating, valuing, and enrolling all taxable real property, including land and improvements. State-certified appraisers in this division handle the appraisal and assessment of new construction and changes in ownership. They also represent the Assessor's Office at assessment appeal hearings, provide assessment-related information to the public, and collaborate with other agencies on property tax matters.

The division is organized into four units focused on single- and multi-family residential properties, commercial and industrial properties, and agricultural properties. Appraisers are certified by the State Board of Equalization and must complete ongoing education.

In addition to residential, commercial, and agricultural properties, the division appraises special property types, such as:

Possessory interests
Historical properties (Mills Act)
Agricultural preserves (Williamson Act)
Water companies
Mineral rights
Taxable publicly owned property

The division's mission is to produce an annual assessment roll in compliance with the California Revenue and Taxation Code, resolve assessment appeals, and deliver information in a timely, accurate, efficient, and courteous manner.

Prop 13

Do owner-builder costs equal market value?

No, owner-builder costs don’t always equal market value. While an owner might report actual costs based on their own labor and expenses, appraisers use a broader approach to estimate market value. This includes full economic costs, which factor in direct costs (labor, materials, etc.), indirect costs (administrative fees, insurance, etc.), and entrepreneurial profit (the return expected by a developer). Even if an owner provides their own labor, its value must be considered. The Assessor uses standard cost manuals to compare reported costs with typical market costs, and when significant discrepancies arise, a different value may be enrolled.

Are kitchen remodels reassessed?

Remodeling is not generally assessable unless new square footage is added. Remodeling may be considered “repair and maintenance" and primarily cosmetic. This can include new flooring, countertops, cabinets or windows, in which case no reassessment is justified. While re-modeling work usually improves a building's appearance, it does not change the effective age of the building.

I had a remodel done. Why am I being reassessed?

If the building is “substantially equivalent" to new after the remodeling, it will likely be reassessed. This includes properties purchased in poor condition and rehabilitated. The assessor examines each property on a case-by-case basis to determine whether the construction is “substantially equivalent" to new or not.