Tulare County Seal

Tulare County - California

Office of the Assessor/Clerk-Recorder

Property Tax Relief: Decline in Value

Valuation Card

Notices of valuation are mailed by the County Assessor annually to notify property owners of the taxable values of their properties as of January 1. The assessed value of a property is used to calculate the amount of property taxes due for the upcoming year.

Value notices are mailed to property owners when the assessed value of property changes, such as when property changes ownership, undergoes new construction or is in decline-in-value status. Notices are not sent when the value change is merely the result of the annual inflation adjustment mandated by the state.

Value notices printed on blue postcards are sent to owners of properties that are in decline-in-value status. The total taxable value is indicative of the market value of the property. Property owners can calculate the amount of the tax break they are receiving by subtracting the taxable value from the indexed base year value printed in the upper right corner of the notice. The indexed base year value represents the maximum taxable value of the property by law.

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If you disagree with your assessment, contact the Assessor’s Office to discuss the valuation. If you are unable to reach an agreement with the Assessor, you may wish to file an assessment appeal.


Compare the total taxable value with your tax bill from the prior year.

  • Does the total taxable value exceed the fair market value of the your property? If so, contact the Assessor's Office and request a value review be performed.

  • Did the taxable value increase by more than two percent over the value from the previous year? If so, your property may be in decline-in-value status, and its value has been updated by the Assessor to reflect current market value. The two-percent limit to annual value increases under Proposition 13 does not apply to market value assessments under Proposition 8.

  • If your taxable value increased more than two percent and your property is not in decline-in-value status, it is possible your assessment was increased to reflect construction that is in progress. Contact the Assessor's Office for more information.