Assessor

Duties & Responsibilities

The work of the county assessor is governed by:

State of California Constitution
Laws passed by the legislature
Rules adopted by the State Board of Equalization

The county assessor is charged with discovering, valuing, and enrolling all taxable property on the local assessment roll.

Online Business Property Statement E-Filing

Public Information

The Assessor’s Office establishes and updates more than 1,328 maps for assessment purposes that delineate all locally assessed parcels of land in the county.

Assessor staff also maintain ownership information, mailing addresses, and taxable values. This and other information is available for review by the public and may be purchased through the Assessor’s Office.

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FAQs

How do I appeal a supplemental assessment?

You must file an application for reduced assessment no later than 60 days from the date of mailing of this notice. We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal. Please note: If there have been multiple changes of ownership within the same tax year, the supplemental notice may reflect no change in value for the subsequent transfers, although supplemental taxes or a refund may be due if there has been an increase or decrease in value since lien date, January 1. Supplemental taxes are based on the change in value from lien date to the date of transfer, prorated for your period of ownership.

How do I appeal a base-year value assessment?

You must file an application for reduced assessment during the regular equalization period, between July 2 through November 30, inclusive, for the year in which the base year value assessment was initially placed on the assessment roll or in any of the following three assessment years. We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal.

How do I appeal a current assessment?

You must file an application for reduced assessment between July 2 through November 30, inclusive, of the current fiscal year. The following are exceptions:

If the notice described in Section 619 is not received within 15 days prior to November 30, within 60 days from either the day you received the notice or the day of the mailing of the tax bill, whichever is earlier, along with an affidavit declaring that the notice was not received timely
Within 12 months following the month of notification of the assessment, if you and the assessor agree that there was an error in the exercise of the assessor’s judgment in determining the full cash value of the property and a written stipulation is filed according to Section 1607

We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal.

How is the taxable value of real property on the local roll calculated?

The taxable value of real property on the local roll shall be the lesser of the following four items:

The factored base-year value of the property
The current market value of the property
The factored base year value or the current market value of the land plus the factored base year value or the current market value of the improvements if the property was damaged by a calamity and the county has not adopted a Section 170 ordinance
The assessed value as determined according to Section 170 if a county has adopted a Section 170 ordinance

The custodial officer of the local roll shall make the roll or a copy available for inspection during regular office hours. We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal.

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Assessor

Duties & Responsibilities

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Assessor's Office

Cynthia L. Froggatt

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