Notice of Value
Mailing Date: Before March 1st Each Year
All property must be valued at full cash value. Your property also has a limited value that cannot exceed the full cash value. The limited assessed value is the basis for computing primary taxes for the maintenance and operation of school districts, cities, community college districts, counties, and the state. The full cash assessed value is the basis for computing secondary taxes for bonds, budget overrides, and special districts such as fire, flood control, and other limited purpose districts. The assessed value divided by 100, multiplied by the tax rates (set on or before the third Monday of August of each year by the Board of Supervisors), determines property taxes billed in September.
The legal class is based on your use of the property.
|Legal||Assessment||Use of Property Class Ratio|
|1||18.5%||Commercial and/or industrial (2015 Tax Year)|
|2||16%||Vacant land, and all property not included in other classes|
|3||10%||Owner's or Qualified Family Member's Primary Residence|
|4.1||10%||Owner's Nonprimary Residence|
|4.2||10%||Residential Rental (Not a Qualified Family Member)|
If two or more legal class definitions apply to a single property, a combined assessment ratio is computed, and an "M" (mixed use) will appear in the legal class column. The legal description on the face of the Notice of Value may be incomplete due to space limitation. Please notify the Assessor office of any address changes by completing an Address Change Form.
Please be advised that the Legal Class Ratio may change from year to year.
If you believe that your property has been improperly valued or erroneously listed, you may petition the Assessor for review within 60 days of the NOTICE DATE on the front of the Notice of Value. A Petition For Review of Valuation can be obtained from the Assessor’s office or from this site on the “Real Property Appeals” page.
Completed petitions for review must be filed with the Assessor’s office by the APPEAL DEADLINE DATE printed on the front of the notice.