Tulare County Seal

Tulare County

Office of the Assessor/Clerk-Recorder

Low-Value Ordinance

The Tulare County Board of Supervisors approved in July 2019 a low-value ordinance which cancels property tax assessments of $100 or less. Ordinance No. 3565 applies to real property (land and structural improvements) and personal property (business equipment, boats, vessels and aircraft).

The increase in the amount of the County low-value ordinance was proposed by the Assessor’s Office when it was determined that the cost of assessing and issuing low-value tax bills is greater than the income they generate. The modest decrease in income to the County is offset by savings in staff time and other resources. Property assessments may be generated in the future when taxable values exceed $10,000, the minimum amount necessary to create a tax bill of $100.

The ordinance does not cancel direct charges from local agencies which are collected by the Tulare County Tax Collector. California law permits local agencies, such as municipalities, sanitation districts and improvement districts, to attach to the tax bill certain direct charges unrelated to the assessed value of the property. They include land and lighting fees, community service district charges and fees for mosquito, building and weed abatement. With the passage of Proposition 218 in 1996, most of these direct charges must be property related and usually require voter approval. Direct charges will continue to be billed and collected regardless of a property's assessed value.

If you have any questions about your assessment, please call our main office at (559) 636-5100 or visit our website at www.tularecounty.ca.gov/assessor.