Real Property Appraisal and Assessments
Under California law, real property is reappraised for tax
purposes only when:
- New construction is completed,
- New construction is unfinished on the lien date (January
1)
- A change in ownership occurs, or
- Market value declines below Proposition 13 factored value
on the lien date.
(ref. Art XIIIA of the State Constitution, R&T 51)
If none of these things occurs, the assessed value of a property
should increase by no more than 2% per year. Proposition
13 does include a provision for an annual inflation by
a factor that cannot exceed 2%; however, that 2% limit
does not apply to properties that are being assessed under
Proposition 8 due to a decline in value (see ‘Decline
in Value’ section). Proposition 8 properties
may increase or decrease by any percentage, but in no
case may their value exceed their Proposition 13, factored
base year value.
Tax Rates:
Under Proposition 13, the property tax rate is fixed
at 1% of assessed value plus any assessment bonds or fees
approved by popular vote. As a result of various assessment
bonds in addition to the 1% rate, property tax rates in
Madera County average roughly 1.058% countywide.
Special Assessments & Direct Levies:
Annual tax bills may also include other items such as
special assessments, special taxes, direct levies, delinquent
county utility billings, weed and hazard abatement charges,
and Mello-Roos Bonds. None of these items are defined
as property taxes under the law because they are not based
upon the assessed value of the property. Most entities
making such non-property tax levies are completely autonomous,
and while their revenues may be collected via the County’s
property tax bills, the County itself has no control of
any sort over most of those levies or the agencies issuing
them. Disputes over the amounts of non-property tax levies
must be resolved with the entity issuing the levy, not
with the Assessor or Tax Collector.
For more information regarding Special Assessments and
Direct Levies, visit the Auditor-Controller's home page.
Back
to Assessment Information
Contacting Us  |
Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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