**NEW FORMS AVAILABLE ON ALL ASSESSOR FORMS PAGE**
Form numbers begin with BOE-19

#CZU LightningComplex Fire

Update 8/2/2021

Annual tax bills will go out in October and will be based on the reductions our office initiated after the fire. Tax bills will be mailed to the address we have on file. If you need to update your mailing address, please complete the change of address form:

• Fillable .pdf version
• DocuSign version

Property Characteristics: The Assessor’s online database has been updated to reflect the current characteristics of the damaged parcels. To see the pre-fire property characteristics click on the “Historical Characteristics” link on the Characteristics page of our website.(The link is only available on CZU fire damaged properties).

Rebuild

Property owners who choose to rebuild will retain their base year value (plus indexing) for structures that were previously assessed, as long as those structures are rebuilt in a like or similar manner, regardless of the actual cost of construction. Any new square footage or extras, such as additional baths, will be added to the base year value at its full market value.

Transfer base year value

Proposition 19 allows wildfire victims to transfer the property tax base of a primary residence to a replacement property purchased in any county in California after 4/1/2021.

RTC (Revenue and Taxation Code) Section 69.3 may be the best option if your replacement property is located in one of the 13 counties that has adopted an ordinance to accept out of county transfers. As of 5/6/2021, those counties included: Contra Costa, Glenn, Los Angeles, Modoc, Orange, San Diego, San Francisco, Santa Clara, Solano, Sonoma, Sutter, Ventura, Yolo and Yuba.

RTC (Revenue and Taxation Code) Section 69 is most likely the best option for those who are purchasing a replacement property in Santa Cruz County.

Summary of base year value transfer options for wildfire victims

Code Section	Property Type	Replacement Property Location	Must sell damaged property	Time period to Purchase or Newly Construct Replacement	Value Test	Operative Date	How to apply
XIII A section 2.1(b) (Prop 19)	Principal place of residence	Any county in California	Yes	2 years from sale date	100% *	4/1/2021	See "receiving" county's website for application and instructions
RTC Section 69.3	Principal place of residence	One of the 13 counties that has adopted an ordinance to accept.	No	3 years from disaster date	Equal or lesser value	10/20/1991	See "receiving" county's website for application and instructions
RTC Section 69	All property types	In Santa Cruz County	No	5 years from disaster date	120% *	7/1/1985	Santa Cruz County Form BOE 65-P
* Partial relief available if market value of replacement proeprty exceeds value test.

If you still have questions, contact our office at assessor@santacruzcounty.us or
(831) 454-2270 for more information.

 

 

Meet Sean

Primary Functions and Responsibilities of the Assessor's office.

Property Tax Information - This site offers informational brochures and links to other sites explaining various aspects of Assessment practice.

Your Assessment Appeal - State Board of Equalization video providing information to taxpayers on the appeals process.

Geographic Information System - This site allows you to select a parcel or an area of the County and discover the various designations that will affect use of the land, such as zoning, the General Plan land use designation, resources and constraints.

Search the Assessor's Database - Find parcel information by keying the Assessor's parcel number or the parcel's address.

Assessor Use Codes - This site explains Use Codes and provides a link to a table of all of the Assessor's Use Codes.

Business/Personal Property - This site offers information pertaining to business property accounts, vessels, aircrafts, slips, and hangars.