General Information

Contact Dept

  • Address:
    Hall of Records, 2281 Tulare Street, Room 201,
    Fresno, CA 93721
  • Phone:
    (559) 600-3534
  • Phone Hours:
    9am-4pm
  • Email Department

Real Property Assessments

 

The California Constitution requires that all property be taxed, unless otherwise exempted under the California Constitution or United States Constitution. Article XIII-A of the California Constitution requires that real property only be reappraised when property undergoes a change in ownership or has new construction (see Proposition 13).

Assessment Roll Values

Your tax bill show land values and improvement values. "Improvements" include buildings or anything of a structural nature (such as swimming pools, paving, etc.). When you have an "improvement" value, it doesn't usually mean that you have recently "improved" your property.

Assessments are made for a fiscal year that runs from July 1st to June 30th the following year. The values on the assessment roll based on the property as of January 1st of the calender year that the fiscal year starts. This is called the lien date. As an example, Fiscal Year 2017-2018 runs from July 1st, 2017 to June 30th, 2018. The assessed value on this tax bill is for the ownership and condition of the property as of January 1st, 2017.

Supplemental Assessments

Supplemental Assessments are designed to pick up changes in assessed value, either increases or decreases, that occur in the middle of a fiscal year. Taxes based on these value changes are prorated from the time of the change to the end of the fiscal year. A Supplemental Assessment can be created due to new construction such as adding a pool or garage, or a change in ownership. The Supplemental bill is in addition to the regular tax bill.

 


 

More Information about Real Property

Propositions That May Affect a Reassessment
Builders Inventory Exclusion
Manufactured Housing (Mobile Homes)
Solar Power Systems
California Land Conservation Act (Williamson Act)