This site includes information on appraisals, ownership changes, new construction and offers insight into residential, business and other property types.
- Assessment
- New Construction
- Other Properties
Real Property Appraisal
Under Proposition 13, real property is reappraised only for:
- A change in ownership; or
- Completion of new construction; or
- Unfinished new construction on January 1st (lien date); or
- The annual review of properties having declining values ("Proposition 8" appraisals)
Except for these four instances and Williamson Act Properties, Property assessments cannot be increased by more than 2% annually. The property tax rate is 1% of a property's assessed value, plus any bonds or fees approved by the voters.
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Change In Ownership
A change in ownership includes almost all transfers of title in real property. Some changes of ownership that are excluded from reappraisal include the following:
- The transfer of property between husband and wife
- The transfer of the principal place of residence between parents and children, or the transfer of up to $1 million of any other real property between parents and children. (See Parent/Child Exclusion)
- The replacement of a principal residence with one of equal or lesser value by persons over 55 years of age. (See Exclusion for Seniors)
Note: It is advisable to consult an attorney or other expert before changing your present or future ownership of property. The Assessor's Office cannot give legal advice, only explain which transfers shall be reappraised.
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Preliminary Change-Of-Ownership Statement
This form is required by State Law to be filed for all property transfers. A fee will be charged if the completed form is not filed at the time of recording. If the form is not filed, or is not filled out completely, the Assessor is then required to mail a "Change of Ownership Statement". Failure to return this statement will result in penalties. This form is used to assist in the appraisal of property and is not open for public inspection.
For further information, call the Title Transfer Division of the Assessor's Office at (209) 525-6461.
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Building an Improvement
If you build a structure, (i.e. a house, outbuilding, garage, etc.) this will usually increase the value of the property. California statutes refer to such structures as improvements. The Assessor is required to add the value of these improvements to the assessment roll. The value of the existing property does not change except for the 2% mentioned above.
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Adding New Area
Additions to existing structures also qualify as new construction. Since new construction typically increases the value of a property, the Assessor must add the value of the addition.
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Maintenance
Typically, normal maintenance (such as painting or a new roof) will not be considered new construction and there is no increase in taxable value.
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Rehabilitation (Remodeling)
A complete rehabilitation or major remodeling of a property, which makes it substantially the equivalent of new or changes the use of the property, is considered new construction and does require reappraisal.
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Supplemental Assessments
Whenever there is a reappraisal due to a change in ownership or completion of new construction, the Assessor must make a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. This value is prorated based on the number of months remaining in the fiscal year, ending June 30th. This assessment is in addition to the regular tax bill. Notices of supplemental assessments are mailed out to property owners prior to the issuance of the tax bill. Usually there is only one supplemental assessment per event, but events that occur from January through May affect two fiscal years and require two supplemental assessments.
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Business Personal Property
Unlike real property, the business property is appraised annually. The owners of all businesses must file a property statement on or prior to April 1st of each year detailing costs of all supplies, equipment, fixtures and improvements. For more information call the Business Property Division of the Assessor's Office at (209) 525-6461.
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Marine & Aircraft
Boats and airplanes are taxable and appraised annually. Their value is determined by reviewing the purchase price and the sales of comparable boats and airplanes. Their location and ownership are obtained from the Department of Motor Vehicles, the Federal Aviation Administration, and on-site inspections. For more information call the Business Property Division of the Assessor's Office.
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Manufactured Homes
All manufactured homes purchased new after June 30, 1980, and those on permanent foundations, are subject to property taxes. Also, some manufactured homes built and sold before June 30, 1980 have been voluntarily transferred to the local assessment roll. Accessories on licensed manufactured homes may be locally assessable. As with real property, the assessed value of manufactured homes will be increased by no more than 2% annually, unless there is a change in ownership or new construction. For more information, call the Manufactured Home Division of the Assessor's Office at (209) 525-6461.
Most manufactured homes originally built and sold before June 30, 1980, are on the in-lieu tax system administered by the State Department of Housing and Community Development. They can be reached by calling toll free at 1-800-952-8356.
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Williamson Act
The California Land Conservation Act of 1965, commonly referred to as the Williamson Act, permits a landowner of an agricultural economic unit to sign a contract with the County guaranteeing that the land will continue to remain in farming for a period of at least 10 years. In return for this guarantee , the Assessor annually values land and growing improvements in the Act using a restricted income approach rather than the market value. Generally this means that the property taxes are reduced, sometimes greatly. You must apply to the Stanislaus County Planning Department by October 31st to receive Williamson Act benefits for the following tax year. For more information, call the Farm Division of the Assessor's Office at (209) 525-6461.
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Possessory Interest
Any individual, group, or corporation that has private use of publicly owned property is subject to a possessory interest assessment.
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Questions or comments about this site may be sent to assessor@stancounty.com |
