![]() However, not all events that trigger a reappraisal result in an increase in value. These assessments are referred to as supplemental assessments. In 1983 California law was changed to require a reappraisal of property at the time of the change in ownership or new construction and a subsequent billing for that portion of the tax year affected rather than enrolling the new value as of the next lien date. Personal property includes machinery, equipment, and office tools and is usually billed on the “Unsecured” tax roll. Real property is billed on the “Secured” tax roll. Real property includes land, and improvements such as buildings, structures, trees and vines. The types of taxable property are real property and personal property. New construction is valued via information from the building permit and/or a field visit to the property. For those properties that had a change in ownership, the purchase price information is usually - but not always - the basis for the new assessed value. The assessed value for most property is the prior year’s assessed value adjusted for inflation to a maximum of 2%. The responsibility of the County Assessor is to determine the taxable value of all properties. New construction information is received by the Assessor from building permits. Changes in ownership recorded with the County Recorder are automatically transmitted to the Assessor for the purpose of maintaining ownership records as well as values. The recorded property owner as of the lien date (January 1) each year is liable for property tax based on the value of the property. These charges are set by each individual district and are not based on value or subject to the tax rate but do become a lien on the property along with the property tax. Most of those services in Mendocino County include fire, water, sewer, hospital, ambulance, and several types of abatement charges for weeds or abandoned vehicles. ![]() Since the passage of Proposition 13, special districts in California have found revenue from taxes to be more and more limited bringing about the advent of benefit assessments and special taxes on parcels within their district boundaries for the benefit of property owners in the districts. Changes in ownership are assessed at the new market value (usually the purchase price) and the value of any new construction is added to the existing base value of the property. It limits property tax increases to 2% per year by limiting assessed value increases to a maximum of 2% each year, except for properties that had a change in ownership or new construction. Proposition 13 limits the property tax rate to 1% of assessed value, plus any local tax rate to fund voter-approved bonds such as school bonds or other municipal type bonds. Proposition 13 - approved by California voters in 1978 - is the law that governs most property taxes. Included here is a broad description of the functions of various county departments from the generation of property taxes through the distribution to local government agencies. This information is intended to provide an overview of the property tax process in Mendocino County.
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