Tuesday, Oct 24, 2017
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County of Madera

California

Assessor

Our mission is to create equitable, timely and accurate property tax assessments to fund public services. We will strive to be a source of accurate and timely property information for local government and the community.

What The Assessor Does:

The Assessor is responsible for determining the assessed value of all taxable Real and Personal Property located within Madera County. Under the California Constitution and the Revenue and Taxation Code, the Assessor has four primary duties:

  • Locate all taxable property within Madera County
  • Identify the person who owns, claims, possesses, or controls property on the Lien Date (R&T § 405)
  • Establish the assessed value of all taxable property in accordance with the law
  • Publish both an annual and supplemental assessment rolls

What The Assessor Does NOT Do:

Legend of Frequently Used Abbreviations

  • California State Board of Equalization (SBE or BOE): State agency that oversees and assists in the application of Property Tax Law by each County Assessor's Office.
  • California Department of Housing and Community Development (HCD): State agency that, among other things, oversees the registration of Manufactured Homes.
  • California Department of Motor Vehicles (DMV): Provides vehicle and vessel ownership information to Assessors Offices.
  • Madera County Assessment Appeals Board (AAB): Five person appointed board that presides over Assessment Appeal Hearings in Madera County.
  • Revenue and Taxation Code of the State of California (R & T): Codified Laws that define and explain the application of Proposition 13 for the entire state.
  • Base Year Value (BYV): The assessed value established in the year of property acquisition or new construction.
  • Factored Base Year Value (FBYV): The annual maximum 2% increase in assessed value allowed by Proposition 13 to the Base Year Value.

Removal of Improvements:

If all or a portion of the improvements are removed from a property, the assessed value may be lowered. If you have removed any significant structures from your property but think the Assessor has not recognized their removal, contact the Assessor as soon as possible.

Calamity and Disaster Relief:

If a property is damaged by a calamity, such as a fire or a storm, the assessed value can be lowered for the period during which the property is under repair. Once repairs are completed, the Proposition 13 factored base year value is restored. The damage must exceed $10,000 in value, and an application must be filed with the Assessor's Office within six months of the date the calamity occurred.

Click here for a detailed overview of Property Tax Disaster Relief Programs.

(NOTE: Do not confuse this type of Disaster Relief with 'Base Year Value Transfer' disaster benefit discussed elsewhere.) If your property was completely destroyed or suffered damage in excess of 50% of its value in an area declared a disaster area by the governor, you may be able to transfer your factored Proposition 13 value from the damaged property to a similar replacement property. See the Proposition 13 Base Year Value Transfers to Replacement Properties page for a discussion of that benefit.

Declines in Market Value under Proposition 8:

If for any reason the current market value of a property as of the January 1 lien date is lower than its Proposition 13 factored base year value, the assessed value can be temporarily reduced to reflect the decline. This decline in value may be the result of changes in the real estate market, the neighborhood, or the property itself. The assessed value will be reduced only after a review by the Assessor's Office. If the assessed value is reduced, it will thereafter be reviewed annually, unless or until its Proposition 13 factored base year value exceeds its market value. Once the market value of a Proposition 8 property exceeds its Proposition 13 factored base year value, the Proposition 13 value is reinstated as the upper limit of assessed valuation.

While a property is being assessed under Proposition 8, its assessed value may be raised or lowered by any percentage in value each January 1. That is, Proposition 8 assessments are not restricted by the Proposition 13, 2% maximum. However, in no case may a Proposition 8 property be assessed a level greater than its Proposition 13 factored base year value.  The graph below is a hypothetical depiction of how the taxable values for a property can be affected by a declining and then recovering market. Please click here for a printable version.

prop8chart2013b

Click on the below to download the Proposition 8 application form - 

Homeowner's Exemption

If you own a home and occupy it as your principal place of residence on January 1, you may apply for a Homeowners' Exemption. This exemption will reduce your annual tax bill by about $70.

If you build or acquire a home, and there was no exemption on the annual tax roll, you may apply for a Homeowners' Exemption on the supplemental tax roll. In order to qualify, you must occupy the home within 90 days of the completion of new construction or the change in ownership. You should also apply for this exemption within 30 days of receiving a Notice of Supplemental Assessment.

You must immediately notify the Assessor's Office if a property becomes ineligible for a Homeowner's Exemption after it has been granted an exemption.

Homeowners' Exemptions are not automatically transferred between properties. If you move, you must file an application for a new exemption.

For answers to the most commonly asked questions about the Homeowner's Exemption, go to our Homeowner's Exemption Frequently Asked Questions page.

Disabled Veterans' Exemption

If you are a veteran who is totally disabled (service related 100%), blind in both eyes, or has lost the use of more than one limb as a result of injury or disease during military service, you may apply for a Disabled Veteran's Exemption. It is also available to unmarried surviving spouses of such a veteran. For answers to the most commonly asked questions about the Disabled Veterans' Exemption, go to our Disabled Veterans' Exemption Frequently Asked Questions page. Click HERE for the Disabled Veterans' Exemption claim form.

Institutional Exemptions

Real and personal property used exclusively by a church, college, cemetery, museum, school, or library may qualify for an exemption from property taxation. Properties owned and used exclusively by a nonprofit religious, charitable, scientific, or hospital corporation may also be eligible. If you or your organization has received its Organizational Clearance Certificate from the State, click HERE to download the necessary claim forms. If you have not obtained a Clearance Certificate from the State, see the link below.

All Institutional Exemptions (Welfare Exemptions) filed prior to 1-1-2004 will be processed by both the State Board of Equalization and the local Assessors Offices. Beginning 1-1-2004, all organizations wishing to file a claim for exemption will be required to obtain an Organizational Clearance Certificate issued by the State Board of Equalization. That Certificate will then be provided to the local Assessors Offices and a determination of exemption status will be made on a property by property basis at the local level. All groups that currently have an active exemption will automatically receive an Organizational Clearance Certificate from the State Board of Equalization. For more information on the recent changes please visit their web site at: www.boe.ca.gov/proptaxes/welfarevets.htm.

The State Board of Equalization has published an informational booklet that is intended as a guide for organizations that wish to file for a property tax exemption through the Welfare Exemption. It is Publication #149 and can be viewed at http://www.boe.ca.gov/proptaxes/pubcont.htm.

Owners who suffer damage to their property as the result of a disaster or calamity (such as fire, earthquake, flood or accident) may be eligible for certain, limited forms of property tax relief under Revenue & Taxation Code Section 170 and 194-194.5. If the property was substantially damaged or completely destroyed, the owner may be eligible to transfer their original Proposition 13 factored base year value to a similar replacement property under R&T69 (R&T is an abbreviation for "Revenue & Taxation Code Section").

In order to qualify for the relief programs offered by R&T 170, damage to taxable property must be at least $10,000 and certain other requirements met.

IMPORTANT NOTE: R&T 170 tax relief is very limited. Do not expect it to provide substantial help in repairing your property. Typically, most relief under R&T 170 totals less than one half of 1% of the dollar amount of damage suffered.

In order to qualify for the Proposition 13 base year value transfer under R&T 69, the property must have been substantially damaged or destroyed by a disaster as declared by the Governor, the replacement Property must be located within Madera County, and certain other requirements must be met. This form of relief may provide substantial property tax savings. Please click HERE for the claim form if your property has been affected by a Governor-declared disaster.

CALAMITY PROPERTY TAX RELIEF, TEMPORARY REDUCTIONS (R&T 170)

There are four basic categories of possible relief:

  1. Temporary prorata value reduction: -If a property qualifies, its assessed value on the current tax roll will be reduced by the same percentage as the percentage of damage suffered by the property in the disaster. That reduction will remain in force from the first day of the month in which the damage occurred to the last day of the month in which repairs are completed (R&T 170). Please click HERE for the necessary claim form if your property has been damaged by disaster or calamity.
  2. Tax Payment Installment Deferral - It may also be possible to defer some property tax installment payments under certain conditions (R&T 194-194.5).
  3. Base Year Value Transfers (Intra-county) - You may be able to transfer the Proposition 13 factored base year value of a severely damaged or destroyed property to a comparable replacement property within the same county (R&T 69). Please click HERE for the claim form if your property has been affected by a Governor-declared disaster.
  4. Base Year Value Transfers (Inter-county) - In some cases, you may even be able to transfer the Proposition 13 factored base year value of a severely damaged or destroyed property to a comparable replacement property in a different county (R&T 69.3). Please contact the Assessor's Office for more information on R&T 69.3 transfers.

The amount of damage must exceed $10,000, and a complete Calamity Claim application must be filed with the Assessor within 60 days of the date of damage.

However, if no application has been filed and the Assessor later determines that a property suffered a calamity within the preceding 6 months, then the Assessor must send an application to the last known owner of the property. The owner must then return the completed application to the Assessor within 30 days of the Assessor's notification but in no case may the application be filed later than 6 months after the date of calamity.

If you need more information, or if you are unsure if you qualify for a calamity or disaster relief claim, please contact the Assessor's Office.

The following products are available for purchase from the Assessor:

Please note all products requiring fees will need to be paid for in advance.

Ownership Information/Copies

 Charge
  •  Page Printout - Any public screen printout per page
 $2.00

Appraisal and Building Record Copies

Manual Photocopies of File Records - All appraisal Records and the back of the Building Record containing floor plan drawing, remarks and calculations are available only to an owner or their authorized agent.
  • Providing property characteristic information
    • See Parcel Search and Information

No Charge
  • Any page printouts require an additional charge of
$2.00

Maps

  • See Parcel Search and Information

No Charge

 

Madera County GIS Base Map Costs:

File Includes: Cost Provided Via:
Entire County – Polygons with APN, Ownership Name & Address, including Situs Address. City & County Boundaries, and Streets Centerline shape-file. Additional layers upon request @ no charge $250.00
  • CD Only
Entire County – Polygons with APN, City & County Boundaries, and Streets Centerline shape-file.
  • File Transfer
  • .zip file attachment (email)

Assessment Roll Information

Secured Roll

$250.00
Unsecured Roll $250.00

 

General County Contact

General County Contact
200 W. 4th Street
Madera, CA 93637
559-675-7703
This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Use this number to get general information about the County or County departments.  

For non-emergency information or service, dial 311