Assessor's Office

Address:

1010 10th Street, Ste. 2400
Modesto, CA 95354
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Phone: (209) 525-6461

Mon - Fri: 8:00am - 4:30pm
Closed Saturdays, Sundays & Holidays

Proposition 13 - The basis for California’s property tax system.

Property is appraised then assigned a value and a base date when acquired.
Improvements added after the acquisition are given a separate value and base date.
All values are indexed by the Consumer Price Index not to exceed 2% annually.
The taxable value is the sum of all indexed values.
Property may benefit from other assessment methods if applicable.
If the Proposition 13 value is the lowest value, it will be used for tax purposes.

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Proposition 8 - A decline in market value below the Proposition 13 value.

When identified by request or by the Assessor, a property's market value will be reviewed.
The Assessor will value the property for Lien Date, January 1st, of the tax year in question.
If the market value is the lowest value, it will be used for tax purposes.
Once a Prop 8 value has been enrolled it is reviewed automatically the following year.

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Decline In Value

Decline In Value (Prop 8)

If you believe that the market value of your property is less than the current assessment you should contact the Assessor's Office for a review. A comparable sales analysis will be done on your property to determine whether you qualify for the provisions of Proposition 8. Requests for a review for the current fiscal year would need to be made by December 31 of that fiscal year. Requests received after this date would be reviewed for the following fiscal year.

Proposition 8, which was passed by the voters in 1978, allows for a temporary reduction in property tax assessments. The proposition states that if the market value on January 1st of any current year has fallen below the taxable value (as shown on your property tax bill), the Assessor's Office will temporarily lower the assessment to reflect current market conditions. The Assessor's Office will then review these properties annually on January 1st.

When the market value has increased, the assessed value will also be increased (either incrementally or all at once depending on market conditions.) Under no circumstances, however, can this increase in value exceed the original assessed value, plus the annual inflation factor required by Proposition 13.

Assessor e-File is open for this year!

Assessor e-File is now closed for this year

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Decline In Value

Decline In Value (Prop 8)