Assessor's Office

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.

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.

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.