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| This site includes information on appraisals, ownership changes, new construction and offers insight into residential, business and other property types. |
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Change In Ownership
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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:
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Preliminary Change-Of-Ownership
Statement
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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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New Construction top
Building an Improvement
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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. |
Adding
New Area
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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. |
Maintenance top
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Typically, normal maintenance (such as painting
or a new roof) will not be considered new construction and there is no increase in taxable
value. |
Rehabilitation (Remodeling)
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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. |
Supplemental Assessments
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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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Other
Properties
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Business Personal Property
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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. |
Marine & Aircraft
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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. |
Manufactured
Homes
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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 |
Williamson Act
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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. |
Possessory
Interest
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Any
individual, group, or corporation that has private use of publicly
owned property is subject to a possessory interest assessment. |
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