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Plumas County Assessor |
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1 Crescent Street Charles W. Leonhardt, Assessor |
E-Mail:
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The work of the County Assessor is governed by laws passed by the Legislature and by rules adopted by the State Board of Equalization. The duties of the County Assessor are to discover all taxable property, to value it, and to enroll it on the local assessment roll. |
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Moonlight Fire and/or Antelope Fire Damage Information Requested from Taxpayers | ||||||||||||||||||||||||||||
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FACTS ABOUT PROPERTY ASSESSMENTS Property Assessments fall into two categories:
Supplemental assessments are generated whenever there is a change in ownership and/or new construction. A supplemental assessment reflects the difference between the previous value and new value. Notices of Supplemental Assessments are mailed to advise the property owner of the new valuation. A change in ownership includes many different transfers of title to real property. Some types of ownership changes that generally will be excluded from appraisal are:
For further information, call the Assessor's Office. NOTE: The Assessor's staff can explain whether or not a transfer would be appraised. It may be advisable to consult an attorney, title company representative, or other expert for advice before transferring title. Change in Ownership Statement State law requires property owners to file a Change in Ownership Statement whenever real property or locally assessed manufactured homes change ownership, even if no deed is recorded. Most deeds and certain other documents must be accompanied by a "Preliminary Change of Ownership Report" at the time of the recording or the County Recorder may charge a $20.00 fee. If this form is not filed, or is improperly completed, the Assessor may mail a "Change in Ownership Statement." Failure to return this statement usually results in penalties. These forms are not used to assist in the appraisal of property and are not open for public inspection. The Assessor is required to add value to the property for most new construction (e.g. a house, shed, garage workshop, etc.) that increases the value of the property. Normal maintenance is not considered new construction (e.g. painting, re-roofing, etc.). When additional value for new construction is added to the property, the taxable value of the remainder of the property does not change except for the annual inflationary factor. The value of the new construction is simply added. All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, regardless of age, are subject to property tax. As with real property, the assessed value of manufactured homes may be increased by no more than 2% annually, unless there is a change in ownership or new construction. Accessories on licensed manufactured homes also may be subject to property tax. Manufactured homes built and sold before June 30, 1980 can be voluntarily transferred to the property tax roll or remain on the in-lieu tax system administered by the State Department of Housing and Community Development (HCD). They can be reached at (805)549-3373 or (800)952-8356. Business property is taxable, and is appraised annually. The owners of all businesses with business assets in excess of $100,000 must file a property statement on or before April 1st of each year detailing costs of all supplies, equipment and improvements. Businesses with less than $100,000 in assets must file at the request of the Assessor. For more information, call the Assessor's Office. Watercraft and aircraft are taxable and appraised annually to the owner as of the lien date. The value is determined by reviewing the purchase price and sales of comparable watercraft and aircraft. Location and ownership information is obtained from the Department of Motor Vehicles, the Federal Aviation Administration, and on-site inspections. For more information, call the Assessor's Office. The California Land Conservation Act of 1965, commonly referred to as the Williamson Act, allows certain agricultural properties to enter into a contract to be valued as an agricultural economic unit for a period of at least 10 years. Land and living improvements subject to such a contract are valued annually based on income. Non-living improvements are valued under Proposition 13. The lesser of the following three values is then enrolled on the tax rolls:
The result is usually a reduction in taxable value and thus annual property taxes. Additional information or applications are available Special situations such as disasters, a decline in market value, the taking of property by eminent domain, etc. may qualify you for either short-term or long-term tax reduction relief. Call (530)283-6380 for more information. Exemption and exclusion forms are available from the Assessor's Office or from the Assessor's Web Page. Call (530)283-6380 for more information. If you own and occupy your home as your principal place of residence, you may apply for an exemption of up to $7,000 of the assessed value. If the home is your primary residence, new property owners are sent an exemption application in the mail. Homeowners' Exemptions may also be claimed on a supplemental assessment if the property was not receiving an exemption on the prior assessment roll. In order to be eligible for a Veterans' Exemption, a single veteran may not have assets valued over $5,000. A married veteran (or a veteran's unmarried widow) may not have assets valued over $10,000. If you are a veteran who is rated 100% disabled, blind, or paraplegic because of a service-connected disability (or if you are the unmarried widow of a veteran who died of service-connected causes), you may be eligible for an exemption of either $40,000/$60,000 or $100,000/$150,000 of the assessed value of your home. Property used exclusively for a church, college, cemetery, museum, school, or library may qualify for an exemption. Property used exclusively for religious, hospital, scientific, or charitable purposes, owned and operated by corporations or other entities organized for nonprofit purposes, may qualify for an exemption. Exclusion for the Permanently Disabled If you are permanently disabled, you have a one-time opportunity to sell your existing principal residence and purchase a replacement principal residence of equal or lesser value, and transfer the taxable value from your original to your replacement home, subject to certain conditions. Both residences must be in Plumas County, and a claim must be filed timely. It is also possible to exclude from reappraisal changes to an existing home for the purpose of making it more accessible to a severely and permanently disabled resident. Reappraisal Exclusion for Seniors Senior citizens 55 years or older may transfer their property's taxable value when they sell their principal residence. This is a one-time opportunity that transfers the assessment value from the original principal residence to the new one (if of equal or lesser value). Both residences must be in Plumas County, and a claim must be filed in a timely fashion. Parent/Child & Grandparent/Grandchild Exclusion The transfer of a principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) may be excluded from consideration as a change in ownership upon timely filing of an application. Certain restricted transfers from grandparents to grandchildren whose parents are deceased may also be excluded from consideration as a change in ownership upon timely filing of an application. An exclusion from a supplemental assessment is available for builders of new construction. The property must be held for sale and the builder must file the necessary claim form with the Assessor prior to or within 30 days from the start of construction. This exclusion has no impact on the regular assessment roll. Property Tax
Assistance This program provides the claimant a cash reimbursement to pay for property taxes. To be eligible, you must be either blind, disabled, or 62 years of age or older, and have a total household income not exceeding a specified level. Filing for this program will not reduce the amount of taxes owed, nor will it result in a lien being placed on your property. The annual filing period is between May 16th and August 31st. For more information or an application, call the State Franchise Tax Board toll free at 1-800-852-5711. Property Tax
Postponement If you are blind, disabled, or 62 years of age or older, and if you have an annual income below a specified level, you may have the option of having the State pay all or part of the property taxes on your house or manufactured home. This deferred payment is a lien on the property and becomes due on sale, change of residence, or death. The annual filing period is between May 18th and December 10th. For more information or an application, call the State Controller's Office at 1-800-952-5661.
You as the property owner are responsible for initiating a request for review and/or appeal on your property. If you disagree with the taxable value of your property, you may request a review of your assessment. All original data used to assess your property, and any additional information provided by you, will be reviewed by the Assessor's staff to determine if the assessed value should be changed. Requests for Assessment Reviews must be submitted to the Assessor's Office, 1 Crescent Street, Quincy, CA. 95971. If the review of your property assessment is not resolved to your satisfaction, you may have the opportunity to file an assessment appeal. Differences over the valuation of property may be handled by the Assessment Appeals Board (AAB). The AAB considers all evidence presented by the property owner and the Assessor's staff at a formal hearing. After hearing evidence, the AAB then establishes the value of the property in question. Do you have questions about filing an assessment appeal? Assessment Appeals must be filed with the Plumas County Clerk of the Board of Equalization, 520 Main Street, Room 309, Quincy, CA. 95971. For more information, or an application call the County Clerk of the Board of Equalization at (530)283-6170. Base Year - Under Proposition 13, the assessment year 1975-76 serves as the original base year. Thereafter, any assessment year in which real property, or a portion thereof, is purchased, is newly constructed or changes ownership, shall become the base year used in determining the full value for such real property, or a portion thereof. Indexed Base Year Value - If you owned your property before March 1, 1975, the "full cash" value will be the value as it appeared on the 1975-76 assessment roll increased up to2 percent per year in accordance with Proposition 13. If you acquired or constructed the property since March 1, 1975, "assessed" value is the value at the time you took title or completed construction, plus up to 2 percent each year thereafter. Improvements - The value of any buildings or structures existing on land, whether new or old. Improvements may also include certain commercial and industrial fixtures and some commercial farm plants or vines. Newly Constructed - The construction of new buildings, or the alteration of existing buildings if the alteration converts the property to another use or extends the economic life of the improvements. Personal Property - Any property that you own other than real estate. Includes airplanes, boats, business property such as supplies, office furnishings, machinery or equipment. Secured Property - Property on which the property taxes are a lien against real estate. Special Assessments - Direct charges against property which are included in the total amount of your tax bill but which are not property taxes in the sense of being based on the Assessor's valuation. A sewer service charge is an example of this assessment. Special Taxing Districts - Property tax levying agencies ranging from Air Pollution Control Districts to Sanitation and Sanitary Districts, both of which provide sewer service. Tax Rate - The County levies an ad valorem property tax at a rate equal to one percent (1%) of the full cash value. In addition, the rate will include an amount equal to the amount needed to make payments for the interest and principal on general obligation bonds or other indebtedness approved by the voters. Unsecured Property - Property on which the property taxes are not a lien against real estate (office furniture, machinery, equipment, boats, airplanes, etc.). Note: business inventory is exempt from taxation. Office Hours: Monday - Friday 8:00 a.m. - 5:00 p.m. 1 Crescent Street Web Site Address: www.countyofplumas.com/assessor Public Information The Assessor's Office establishes and updates over 1,328 maps for assessment purposes which delineate all locally assessed parcels of land in the county. Staff also maintains ownership information, mailing addresses, and taxable values. This and other information is available for review, and may be purchased through the Assessor's Office.
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