Santa Cruz County Government
What Does The Assessor Do?
This pamphlet, produced by the Santa Cruz County Assessor explains what the Santa Cruz County Assessor does.
The Assessor has the following basic responsibilities:
Contrary to popular opinion the Assessor:
How do I calculate my taxes?
If the tax rate in your community has been established at $1.08 ($1.00 base rate .08 for prior indebtedness) the property tax would be calculated as follows:
Full cash value.................................$300,000
Because the rate is $1.08
per hundred of full value,
divide the rate by 100.
$1.08 / 100 = .0108 X .0108
Tax calculation: Multiply
the rate times
the full cash value
----------
Tax Amount: $3,240.00
The tax amount may be adjusted for any special benefit assessments
(special levies), such as sewer service
charges or reduced by any legal exemption which may apply.IMPORTANT DATES FOR PROPERTY OWNERS
Under Proposition 13, real property is reappraised only when a change in ownership occurs, or after new construction is completed. Generally, a change in ownership is a sale or transfer of property, while new construction is an addition or improvement to property. Except for these two instances, property assessments cannot be increased by more than 2% annually.
Passed by the voters in June, 1978, Proposition 13 substantially changed the taxation of real property in California. As a result of this Constitutional amendment:
When a transfer occurs, the Assessor receives a copy of the deed and determines if a reappraisal is required under State law. If it is required, an appraisal is made to determine the new market value of the property. The property owner is then notified of the new assessment and has the right to appeal. Please refer to our pamphlet: What Happens When I Buy a Home? / Don't Let Your Dream Home Become Your Tax Nightmare.
State law requires the property owner to file this form with the County Recorder when recording certain documents. If the form is not filed, the Recorder will charge an additional recording fee of $20.00. Information furnished on this form by the property owners assists the Assessor in fulfilling his legal responsibilities. It is not a public document.
The Assessor will use this form when the Preliminary Change of Ownership Report is either not filed or is filed incomplete. The Assessor also sends this form to owners of unique or specialized-type properties when they change ownership. State law provides for a penalty if this form is not returned to the Assessor. This form is not a public document.
Please refer to our pamphlet: What Happens When I Build on my Property? / If I Add a Room Will my Taxes Go Up?
Some events are excluded from reappraisal. Please refer to the following pamphlets for information on these:
State law requires the Assessor's Office to reappraise property immediately upon change in ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. The value is prorated based on the number of months remaining in the fiscal year, ending June 30. This is in addition to the regular tax bill. Notices of the supplemental assessments are mailed out to property owners prior to the issuance of the tax bill. For further information, call 454-2002.
Unlike real property, business personal property is reappraised annually. The owners of all businesses must file a property statement each year detailing costs of all supplies, equipment and fixtures at each location. This annual statement is required unless the property qualifies for direct assessment. Business inventory is exempt from taxation. For more information, please refer to our pamphlets:
Boats and airplanes are taxable and are subject to annual appraisal. Their value is determined by reviewing the purchase price and the sales of comparable boats and airplanes. Information of their location and ownership is obtained from the Department of Motor Vehicles, the U.S. Coast Guard, the Federal Aeronautics Administration and on-site inspections.
All new mobilehomes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value on mobilehomes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction. Mobilehomes bought before June 30, 1980 are generally not subject to property taxes. They pay a license fee to the State Department of Housing and Community Development. This agency can be reached (toll free) at 1-800-952-8356.
There are numerous exemptions for individuals and for legal entities (non-profits). We have prepared pamphlets for these different types of exemptions. The following is a list of our pamphlets which deal with tax exemptions:
Property Tax Postponement - Please refer to our pamphlet entitled Property Tax Postponement for the Blind, the Disabled, or Senior Citizens. Property Tax Assistance - To be eligible, you must be blind, disabled or 62 years of age or older and have a total household income of $12,000 or less. Forms are available from the CountyTax Collector. For more information, call the State Franchise Tax Board at 1-800-852-5711.
Please refer to our pamphlet: Prop 8 Reductions - These Assessments are too High!/The Declining Market
If a major calamity such as fire or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the Assessor's Office will immediately reappraise the property to reflect its damaged condition. In addition, when you rebuild it in a like or similar manner, the property will retain its previous value for tax purposes.
Unresolved differences between the Assessor and the taxpayer over the valuation of property are handled by the Assessment Appeals Board. They consider all evidence presented by the property owner and the Assessor's Office at a formal hearing. The Appeals Board then determines the value of the property in question.
Appeals of regular assessment must be filed between July 2 and November 30. Appeals of supplemental assessments must be filed within 60 days of the supplemental notice date. All appeal applications must be filed with Clerk of the Board, Room 500, 701 Ocean Street, Santa Cruz 95060.
Copies of tax bills Tax Collector
Payment of taxes 454-2510
Property tax rates Auditor
454-2500
Recording deeds Recorder
Title searches 454-2800
Return to Property Tax Information Center
Return to County Home Page
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