Tulare County - California
Office of the Assessor/Clerk-Recorder
I want to Lower my Property Taxes
Property Owner Resources
Assessor Parcel Map FAQs
Death of a Property Owner
What is an Assessment District?
Ownership Change within Family
Frequently Asked Questions
About our Assessor
Forms and Publications
Forms by Category
Assessor's Map Book Index
Current Map Pages
Recently Updated Map Pages
Retired Map Pages
1920 Official Assessor's Map
1913 Official Assessor's Map
Employee Only Map Login
What if my business was closed due to COVID - 19?
Access to Public Records
Assessor Fee List
Base Year Value Transfers to Replacement Properties
Boats and Aircraft
Business personal property and fixtures
Change in Ownership Reassessment Exclusions
Changes in Ownership
Correcting property characteristics
Death of property owner
Environmentally Contaminated Property
Flood, Fire, Calamity or Disaster
How the property tax procedure works
Lower my property taxes
Mailing address change
Military Tax Relief
Mobile and Manufactured Homes
New Construction on Property
No fee services
Non- Profit Exemption
Planning department links
Property owner resources
Property purchased after January 1
Property tax bill information
Property Tax Postponement
Registered Domestic Partners
Supplemental Taxes Estimation
Tax exemptions for non-profits
Taxable Possessory Interest
Transfer of Base Year Value
Utility / Unitary Roll
What is Cadastral?
Williamson Land Conservation Act (Ag Preserve)
Back to Top / All Topics
Glossary of Terms
Glossary of Terms
See below for an explanation of the terms that are commonly used in the Assessor's Office.
The APN or Assessor's Parcel Number is for the identification of a specific property.
A property’s value as determined by the sale amounts of comparable properties.
The value placed on the property by the Tulare County Assessor
Base Year Value
A property’s original 1975/1976 market value, or its market value at the time of its most recent change in ownership or completion of new construction.
A cadastral map is a comprehensive record of the real estate or real property's metes-and-bounds of a country
A geographical area containing approximately 1,000-2,000 properties of a similar nature.
Cost Per Square Foot
A property’s cost per square foot, normally determined by dividing the property’s sale price by the square footage of the structure
The number assigned to a recorded document by the Tulare County Assessor's office.
A limited "right" in a piece of land owned by another. This entitles the holder of the "right" to some use of another's land.
Factored Base Year Value (FBYV)
A property’s Base Year Value, increased by a maximum of 2% each year for inflation (ie, factored), creating a Factored Base Year Value.
This exemption provides the homeowner with up to a $7,000 exemption on the annual assessment of their owner-occupied residence
Any structures that are built on a piece of land.
The actual value of the land on which a property sits.
The description of the property as documented by the County Recorder.
Prop 13 Value
See Factored Base Year Value
Prop 8 Value
When the market value is less than the Factored Base Year Value as of the lien date in any given year, a property is eligible for a temporary reduction in the taxable value for that year under Proposition 8
Under Proposition 13, real property is reappraised only when a change in ownership occurs, or when new construction takes place
The annual property tax as determined by the assessed value and tax rate
All of the elements that constitute the legal right to own, possess, use, control, enjoy and dispose of real estate.
The entity that insures the title for the owner of the property
Protects the owner or other insured, such as a lender, against loss or impairment of title.
TRA (Tax Rate Area)
An area within a county that is taxed at a particular rate
The date the sale of the property is recorded.
The code that indicates how a property is being used