Forms required for reporting production and operational details of mining and aggregate operations. These confidential reports assist the Assessor’s Office in determining the taxable value of properties engaged in mineral extraction. Each report must be submitted by April 1 to avoid penalties.
Forms required for reporting production, expenses, and property details related to oil, gas, and geothermal operations. These confidential reports assist the Assessor’s Office in determining the taxable value of mineral rights.
When real property is transferred, the new owner (buyer) must complete and file a Preliminary Change of Ownership Report (PCOR) with the County Recorder’s Office in the county where the property is located (Revenue and Taxation Code §480.3).
Property used exclusively for public schools, community colleges, state colleges, and state universities is exempt from property taxation based on its exclusive use for public school purposes. To receive the full exemption for property owned or leased on the January 1 lien date, the claim must be filed by February 15.