Lien Date: The time when taxes for any fiscal year become a lien on the property. The assessed value of the property as of 12:01 AM on the lien date (January 1) governs the tax status for the fiscal year beginning the following July 1.
Assessor’s Parcel Number (APN): A numeric system for referring to each parcel of property within the county. (Composed of map books, pages, blocks, and parcels)
Assessment Roll: The official list of all assessable property and values in the County (The Tax Roll). The preparation of this list is the principal duty of the assessor.
Real Property: Land and improvements. (Rule 121)
Personal Property: All property subject to taxation that is not land or improvements. (ex. Boats, Aircraft, and Business Property)
Improvements: Buildings, structures, fixtures, pools, fences, etc., erected upon or affixed to the land. Improvements may include trees and vines.
Value: The terms "full value", "full cash value", "cash value", "actual value" and "fair market value" mean the price at which property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in apposition to take advantage of the exigencies of the other. (Rule 2)
Base Year Value: Article XIII A of the California Constitution set the 1975 assessed value as the original base year value. Thereafter, a new base year value is established whenever a property is purchased, newly constructed, or changes ownership.
Factored Base Year Value (FBYV): Property base year value is adjusted no more than 2%annually for inflation.
Escape Assessment: As assessment to increase the roll value for the previous year when a property is under-assessed or a missed assessment.
Secured Property: Property on which the property taxes are a lien against real estate.
Unsecured Property: Property on which property taxes are NOT a lien against real estate(office furniture, machinery, equipment, boats, airplanes, etc).
Appeals: Property owners who do not agree with their assessed value or do not understand how it was determined are encouraged to call the Assessor’s Office to discuss their questions. If an owner still disagrees with the Assessor’s conclusion, they have the right to file an appeal.
Appeals can be filed with the Clerk of the Board by calling (209) 745-6371 and requesting an application. There are very strict deadlines for appeals that cannot be waived.