
When buildings or growing improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the Assessor a written statement attesting to their separate ownership. Upon approval of a Statement of Separate Ownership filed prior to Jan. 1, the improvements will be assessed to their owner.
Please click below to download the form:
Tulare County Assessor
221 S. Mooney Blvd, Rm 102E
Visalia, CA 93291
(559) 636-5100