Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

How Construction Affects Taxable Value

The Assessor is required to reassess any new construction, such as an addition or a new structure. The market value of the new construction, which may differ from the actual cost of construction, will be determined. This value will then be added to the property's existing assessment.

New construction increases the overall assessed value of the property, which may result in supplemental assessments. However, the existing portion of the property will not be reappraised, and its assessed value will remain unchanged except for the annual inflation adjustment of up to 2%.