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County of Madera


Notice: Property Taxes Due 12/11/17

Notice: Property Taxes Due 12/11/17

To see or pay your property tax bill online go to: www.madera-county/treasurer Reminder: E-Checks are free

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County Calendar

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On January 17, 2014, the Governor of California proclaimed a state of emergency due to the current drought conditions. On…

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The Madera County 311 call center is now open to service you.  You can dial 311 anywhere within Madera County…

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Live and Archived Board Meetings

Board Meetings

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Madera County Child Support Services in coordination with Madera Superior Courts

Madera County Child Support Services in coordination with Madera Superior Courts

Start the Year off right! Thursday January 4, 2018 9:00am to 3:00pm Child Support Warrant Release Event No Risk of…

Madera County – MC Alert Home

Madera County Emergency Warning System

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Change In Ownership

Proposition 13 requires that all property be reassessed as of its date of change in ownership. The Assessor's Office reviews all recorded deeds to determine which require reappraisal under the law. Once it has been determined that a reappraisable change in ownership has occurred, the Assessor then determines the market value of the properties as of the date it changed ownership. Values established by the Assessor whenever a change in ownership reassessment occurs are known as Proposition 13 Base Year Values and will not be changed (except for the automatic maximum 2% annual inflation factoring provided for in Prop 13) until a subsequent change in ownership occurs.

Only that portion of the property that changes ownership is subject to reappraisal. For example, if 50% of the property is transferred, the Assessor will reassess 50% of the property at its market value as of the date of transfer, and also deduct 50% from any existing Proposition 13 base year values already assigned to the property.

In addition to the Preliminary Change In Ownership Statement ordinarily filed whenever a transfer of a property interest is recorded with the County Recorder, the Assessor may also request additional information about a deed or other matters related to the transfer. (NOTE: Any change in ownership statements or other information supplied to the Assessor about any property transfer are strictly confidential and are not available for public inspection.)

The law provides that the sales price of the property is presumed to be its market value unless the Assessor can demonstrate through market or other evidence that the sales price does not accurately reflect market value. Because of this provision in law, the Assessor may, and often does, assess property at amounts below or above its actual sales price.

The Assessor must also adjust the sales price of a property to reflect any value attributable to non-cash items exchanged in a sale. For example, if a buyer assumes a construction loan, or 2nd mortgage from a seller, the current market value of those promissory notes must be added to the sales price. The same is true if the buyer assumes assessment bonds, tax liabilities or things of that nature, or trades a car or other property as part of the sales prices.

Owners Must Notify the Assessor of any Change in Ownership:

The law requires the owners of any property that has changed ownership (except those caused by the death of an owner) to file a change in ownership statement when the transfer is recorded, or, if not recorded, within 45 days of the date of transfer. Failure to notify the Assessor will result in the assessment of failure-to-file penalties.

If the change in ownership was the result of a death, the law requires that the Assessor be notified of such changes within 150 days of the date of death, or if the estate is probated, at the same time that the "inventory and appraisal" is filed. Failure to notify the Assessor will result in the assessment of failure-to-file penalties.

The penalty for failure to file a Change in Ownership Statement upon a written request by the Assessor is $100 or 10% of the new base year value resulting from the transfer, whichever is greater, but cannot exceed $2,500 unless the failure to file was willful.

Ordinarily, when most sales or transfers of property are recorded with the County Recorder, whoever records the deed also files what is known as a "Preliminary Change In Ownership Report" (PCOR) for the owner. This notice normally satisfies the reporting requirement unless the PCOR is incomplete. However, if the deed is not recorded, or if at the time of recording the owner chooses not to file a PCOR, the owner is still obligated to file a change in ownership statement with the Assessor and within the prescribed time limits.

It is important that owners notify the Assessor of any changes in ownership as soon as possible in order to avoid 'failure-to-file' penalties, as well as to avoid potential interest charges and other possible penalties associated with resulting escape assessments. Under the current statute of limitations, the Assessor must retroactively escape assess as many as 8 prior assessment rolls if the escape was the result of the failure to file a required change in ownership statement. Such long-term escape assessments can be very problematic and expensive to resolve, and prompt filing can help an owner avoid those pitfalls.

If you need Preliminary Change in Ownership Report forms and various other change in ownership reporting forms, please click HERE or see the end of this page for contact information.

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Contact the Assessor

200 W. 4th Street
Madera, CA 93637
Fax: (559)675-7654
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Office Hours: 8:00am to 5:00pm

Assessor's Department Staff Spotlight

Jacquelyn Nieves - Assessor’s Office Staff

J. SPOTLIGHT_20141009_140906 How long have you worked for the County? 7 1/2 years
What do you like most about your job? Serving the community and working with great people.
Why did you decide to work for the County? I saw an awesome opportunity for learning, growth and advancement.
What is your most memorable accomplishment during your County career? Becoming a valued employee and being entrusted with a wide variety of responsibilities.
When I'm not at work you can find me...Engrossed in some art project, cooking, sewing, and doing community work with my congregation.
What was your first job?  I was a waitress in a Chinese restaurant in Los Angeles.
What is your favorite food? Always chocolate!
What is your favorite kind of music? My husband and I DJ'd for a few years, so I love variety - especially good dance music in-the-mix!
What is your favorite sports team? I'm more into art than sports, but I enjoy watching a good game with great friends.
If you were to travel anywhere in the world for a dream vacation, where would it be? To Uruguay, South America with my husband to see where he grew up and meet his family.
Where do you see yourself in five years? Happily retired, close to my parents and family in Arizona.

General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
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Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311