Property Information

Terms You Should Know

TAXABLE VALUE:

The value upon which your taxes are calculated. This is normally the base year value of the property established in accordance with Proposition 13 plus the annual inflation factor, or current market value, whichever is lower. 

BASE YEAR:

The base year value for property in California is 1975 or the year in which property has transferred or been newly constructed. The Assessor determines the full cash value of property on its base year date. This base year value will be factored by an inflationary factor not to exceed 2 percent each year until the property is transferred at which time a new base year is established. A new base year is also established for new construction.

FULL CASH VALUE:

Full Cash Value or Fair Market Value means the amount of cash or its equivalent which property would bring if exposed for sale in the open market under conditions of which neither buyer nor seller take advantage of the other.

ASSESSMENT ROLL:

The official list of all assessable property in the County as of the lien date.

LIEN DATE:

The "moment" of valuation for all property. The assessed value of the property as of 12:01 a.m. on January 1 governs the tax status for the fiscal year beginning the following July 1.

REAL PROPERTY:

Land and improvements. 

IMPROVEMENTS:

All buildings, structures, fixtures, pools, fences, etc., secured to the land, including taxable mobile homes and taxable trees and vines.

PERSONAL PROPERTY:

All other property subject to the general property tax but not considered land or improvements (such as boats, aircraft and business personal property).

SECURED PROPERTY:

Property on which the property taxes are a lien against real estate.

UNSECURED PROPERTY:

Property on which the property taxes are not a lien against real estate (office furniture, machinery, equipment, boats, airplanes, etc.) NOTE: Business inventory is now exempt from taxation.

DIRECT CHARGES (AKA SPECIAL ASSESSMENTS):

Direct charges are non-value-related amounts levied on a tax bill by various local special districts, rather than the Assessor. Direct charges include a variety of items such as voter-approved special taxes (including Mello-Roos Community Facilities Districts), qualified special taxes, benefit/special assessments (including 1915 Improvement Districts), charges for services/fees, and delinquent water/sewer bills.

SUPPLEMENTAL ASSESSMENTS

State law requires the Assessor's Office to reappraise property upon change of ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment that reflects the difference between the prior and new assessed values. The tax liability is calculated by the Auditor and is pro-rated based on the number of full months remaining in the fiscal year, ending June 30. This is in addition to the regular tax bill. A Notice of Supplemental Assessment is mailed to the property owner before the Supplemental Tax bill is issued.

For example, if you purchased property in September, worth a market value of $250,000, and the previous assessed value of that property was $200,000, you would receive a supplemental assessment on the difference ($50,000). Generally, the supplemental assessment ($50,000) would be multiplied by the appropriate tax rate (say 1.08%) and pro-rated for the full months remaining in the fiscal year (9/12 months = .75). This supplemental tax liability ($50,000 x 1.08% x .75 = $405.00, using the criteria of the example) is in addition to the annual tax bill.

Supplemental bills are mailed to you rather than your lender. Please contact your lender to determine if they will pay the supplemental bill on your behalf from an impound account that may be established for the benefit of your property

All exemptions (Homeowner's, etc.) shall be allowed on the supplemental assessments unless they have already been granted on the regular assessment. A claim for exemption must be filed with the Assessor's Office on or before the 30th calendar day following the date of mailing of the Notice of Supplemental Assessment.

Business Personal Property FAQ

Business Online Filing

El Dorado County businesses can e-file their Property Statements (571-L or 571-A) on-line quickly and easily using the new OBPF program!  To maximize efficiency, we strongly encourage business owners to satisfy their legal obligation to file through this program.  Some key benefits to this new program are:

  • The only year that necessitates the input of all business assets is the first year of utilizing this new program.  In all subsequent years, the prior year's filing information will be displayed when filing and only changes from the prior year will need to be reported.

  • E-filing replaces the need for a printed submission of the property statement and when you have submitted your online property statement, you will receive immediate confirmation.

  • You have the ability to print a copy of your completed property statement for your records and to upload any applicable attachments with your electronic filing submittal.

  • The format for the new OBPF filing program is very easy to follow, as the screens look very similar to a paper copy of the property statement.  Instructions are also available in the online portal.

Start your electronic property statement filing by following the blue "File Your 571-L and 571-A Property Statements Here" button link on the Assessor's home page.  To logon to the online filing portal, enter your assessment number, Business ID # (BIN), and your form ID.  An official request to file containing this login information is mailed to all eligible e-filers around the end of January of each year.

KEEP THE NOTICE IN A SAFE PLACE.  The (BIN) is a unique access code that is confidential and provides secure access to your property statement.  If a CPA, Agent, etc.… prepares your statement, you must provide the login information to them. Please note that the BIN changes annually.  If the notice is misplaced, please contact the Assessor's office at (530) 621-5719 so that a new BIN can be assigned and mailed to the address on file.

 

FREQUENTLY ASKED QUESTIONS - BUSINESS PERSONAL PROPERTY

WHY ARE YOU ASSESSING MY BUSINESS PROPERTY?

The State Constitution states ALL property is subject to property tax unless specifically exempt. The State Legislature has exempted several kinds of property from the property tax, but the property of businesses are still subject to assessment. 

WHAT PROPERTY IS EXEMPT?

The State Legislature has exempted the follow types of property:

  • Business inventories

  • Personal household furnishings, personal belongings and pets.

  • Property of charitable or religious organizations (these organizations are not exempt from filing the Annual Business Property Statement and an Exemption Claim Form must be filed each year).

  • Intangible property such as goodwill, trademarks, copyrights, liquor licenses and franchise fees.
    Software not used for basic operations of the computer is exempt. Basic operational software is fundamental and necessary to the function of a computer, normally called the operating system or BIOS. Exempt software is generally thought of as application software not fundamental and necessary to the function of a computer.

  • Licensed vehicles, although not exempt, are not assessed by the Assessor because they are taxed by the DMV.

WHAT BUSINESS PROPERTY DO YOU ASSESS?

All business property situated in El Dorado County which is owned, claimed, possessed, controlled or managed on the tax lien date of January 1st. Generally, all non-exempt property used in your business including machinery, equipment, furniture, non-licensed vehicles, equipment leased by you, any business inventory out on rent or lease on January 1, supplies on hand on the lien date, and expensed small tools on hand on the lien date. Leasehold or tenant improvements are also assessed. For more information, contact the Assessor at (530) 621-5719 or email edcbps@edcgov.us.

AM I REQUIRED TO REPORT IF MY BUSINESS PROPERTY WERE GIVEN TO ME AS A GIFT?

Yes, business property is assessed at fair market value even if you obtained them at no cost.

WHAT IF I USE MY EQUIPMENT AS PART BUSINESS AND PART PERSONAL?

If you use property in your business, it is assessable. There is no provision to allocate cost between personal and business use.

HOW IS THE ASSESSED VALUE DETERMINED?

Assessment begins with the cost of the asset, including sales tax, freight and installation, but not including trade-in allowances. This cost basis is generally the same as your income tax basis. The Assessor applies a depreciation factor to the asset cost to arrive at the assessment. Assessor depreciation schedules differ from tax depreciation schedules used for income tax purposes. The Assessor's depreciation schedules are based on expected economic life. 

HOW MUCH WILL MY TAXES BE?

The tax rate is applied to the assessment to determine your tax. The tax rate will vary depending upon voter-approved general obligation debt service associated with the parcel where the business is located. For example, if your cost is $15,000, and the depreciated assessed value is $12,000, and your tax rate is 1.05% your property taxes on your business property will be $126. For information regarding tax rates contact the Auditor-Controller, Property Tax Division at (530) 621-5470, ext. 4 or email AuditorPropertyTaxDivision@edcgov.us

WHEN DO I HAVE TO PAY THE TAXES?

If you do not own the real property where the business is conducted, you will receive your tax bill in mid-to-late July. Payment is due by the end of August. If you own the real property where the business is conducted, the assessed value of your business property will be added to the value of the real property, and you will pay the taxes in your secured property tax installments payable on or before December 10th and April 10th. To obtain tax amounts due or question regarding property tax liens, contact the Tax Collector at (530) 621-5800 - Placerville or (530) 573-7955 x5800 - South Lake Tahoe or (916) 358-3555 x5800 - El Dorado Hills or email tretax@edcgov.us

WHAT OTHER PROPERTY IS ASSESSED BY THE BUSINESS PROPERTY DIVISION?

Boats, aircraft, agricultural property, apartments, water companies, possessory interest (private use of public land), leased property located in El Dorado County, mining claims, and unsecured improvements on real property are the other property assessed by the Business Division of the Assessor. Note: Historical aircraft are eligible for exemption. An annual statement and exemption claim forms must be filed.

WHAT IS A TAXABLE POSSESSORY INTEREST?

Possessory interest is the private right and use of public land, waterways or improvements for a specified period of time. Examples of private use of public land are commercial rafting operation, grazing rights, airport hangers, marinas or buoys, ski resorts on forest service land, business enterprises on Fair property, employee-occupied residence on forest lands or other government lands, etc.

WHEN AM I REQUIRED TO REPORT BUSINESS PROPERTY TO THE ASSESSOR?

Property Statements are due on or before April 1st annually. Any business owning, claiming, controlling or managing business property with an aggregate cost of $100,000 or more for any assessment year, must file a property statement by the due date. Businesses not otherwise required to file the statement shall do so upon request of the Assessor regardless of the aggregate cost of property. Mailing of the Property Statement to the business is a request to file by the Assessor. Non receipt of the statement does not negate your requirement to file. If filed late a 10% penalty will be added to the assessed value.

WHAT HAPPENS IF I DO NOT FILE THE PROPERTY TAX STATEMENT?

The Assessor will estimate your value based on the best information available and add a 10% penalty.

HOW DO I GET THE REQUIRED FORMS TO REPORT TO THE ASSESSOR?

The Assessor mails property statements to the last known address of the businesses in January of each assessment year. If you did not receive a property statement, the Assessor will supply you with one upon request. Non receipt of the statement does not negate your requirement to file. 

WHAT HAPPENS WHEN I GO OUT OF BUSINESS OR MOVE?

Contact the Assessor!!! If you do not contact the Assessor, tax assessments will be issued and mailed to the last known address until such time the Assessor is notified that the business is closed or moved.

HOW DO I CONTACT THE ASSESSOR?

Website: www.ElDoradoCounty.ca.gov/assessor

Placerville: 360 Fair Lane Placerville, CA 95667
Lake Tahoe: 3368 Lake Tahoe Blvd. Ste. #103 South Lake Tahoe, CA 96150

Placerville: (530) 621-5719
El Dorado Hills: (916) 358-3555 x5719
South Lake Tahoe: (530) 573-3422

Email: assessor@edcgov.us

WHAT HAPPENS TO MY TAX BILL IF I SELL OR GO OUT OF BUSINESS BEFORE THE BILLS ARE ISSUED BUT AFTER JANUARY 1ST?

The responsibility for the tax accrues to the owner of the business on the lien date and covers the fiscal year beginning July 1 of the same year. There is no provision for allocation of the assessment or the tax bill. Businesses sold after January 1st should consider the liability when negotiating the price of the business. Secured bills: If the business did not sell with the real estate the business property assessment will be removed from the secured bill and reissued as unsecured to the owner of the business as of the lien date, January 1st.

CAN I FILE MY PROPERTY STATEMENT ON-LINE?

Yes, if you are required to file a 571-L Business Property Statement or a 571-A Agricultural Property Statement.

 

Online Property Information

Welcome to the Assessor's Online Property Information Page. Please click on either of the links below to access information on a property. 

The Current Assessor Property Information link is the most up to date information on our property system.  It will give you options to search by Assessment Number, Parcel Number, or by Address.  If you do not know the Assessment Number or Parcel Number, you can use the Address to look up the property.  Otherwise, contact us for that information.  

Current Assessor Property Information Search 

Be sure to use Google Chrome

 

The Current GIS Map Information is a link to an interactive map with layers of data that can be added or removed as you need the detail.

Current GIS Map Information Search

 

Real Property Assessments, Important Dates for Property Owners

Important Dates for Property Owners

  • January 1 - Lien date, the date property taxes become a lien on the property. Filing begins on various exemptions.

  • February 1 - Date 2nd installment of current fiscal year property taxes become due.

  • February 15 - Final deadline for filing timely claims for Historical Aircraft exemptions.

  • February 15 - Final deadline for filing timely claims for Welfare, Museum and Cemetery exemptions.

  • February 15 - Final deadline for filing timely claims for Church and Religious exemptions.

  • February 15 - Final deadline for filing timely claims for Homeowner's, Veteran's, and Blind or Disabled Veteran's exemptions.

  • April 1 - Due date for filing Business Personal Property Statements, Apartment House Personal Property Statements, Mining and Quarrying Productions Reports, etc. This due date is set by the Assessor and may vary.

  • April 10 - Last day to pay 2nd installment of property taxes without penalty.

  • July 1 - The date the Assessor turns the local assessment roll over to the Auditor. (May be extended 30 days). Start of the County's fiscal year.

  • July 1 – Oct. 15 - Period for filing claims for Senior Citizens Tax Assistance.

  • July 2 – Nov. 30 - Period during which County Board of Equalization accepts applications for appealing property values on regular assessment roll.

  • Nov. 1 - Deadline for the Tax Collector to mail tax bills.

  • Nov. 1 - Date 1st installment of current fiscal year property taxes become due.

  • Dec. 10 - Final deadline for filing "late file" Homeowner's.

  • Dec. 10 - Last day to pay 1st installment of property taxes without penalty.

  • Dec. 10 - Final deadline to notify Assessor of ineligibility for Homeowner's exemption without penalty.

REAL PROPERTY APPRAISAL

Under Proposition 13, the base year value for real property is appraised only when: 

  •  A change in ownership occurs; or  

  •  New construction is completed   

Construction in progress and assessments lowered due to market declines are appraised each lien date January 1st (See Proposition 8)

Base year assessments cannot be increased by more than 2% annually. For more information regarding the actual tax rate and direct charges for individual parcels, please view the Property Tax Division of El Dorado County Auditor's website.

 

Some Frequently Asked Questions

WHEN IS PROPERTY REAPPRAISED?

Under California Property Tax Laws, real property is valued whenever it changes ownership or is newly constructed, is construction in progress, or each lien date January 1st if under Proposition 8 until restoration of the factored base year value. Personal property, Williamson Act property, possessory interests or Section 11 property is appraised as of each lien date. See "Other Property Assessments".

The El Dorado County Assessor is elected to a 4-year term of office. As an elected department head, the Assessor is required by State Constitution to locate, inventory and value all taxable property in El Dorado County.

CHANGE IN OWNERSHIP:

A change in ownership includes almost all transfers of title in real property. Some changes of ownership that are excluded from reappraisal include the following:

  • The transfer of property between husband and wife;

  • The transfer of the principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) if an application is filed properly (Proposition 58);

  • Persons over 55 years of age can buy a residence of equal or lesser value than their existing home and transfer the current tax value to the new home within the county (Proposition 60).

  • For more information concerning these and other exclusions from reappraisal, see "Exclusions and Exemptions" or call our office.

The following are some commonly asked questions and answers regarding change in ownership: 

Q: If I get married and add my spouse as Joint Tenant on the deed to my property, will my property be reappraised? 

A: No. An interspousal transfer does not constitute a reappraisal event. 

Q: Can I transfer my property to my brother without its being reappraised?

A: No. This type of transfer would require a reappraisal of the property. 

Q: My wife and I want to add our friends as joint tenants on our property. Would this bring about a reappraisal at today's values?

A: No. Adding joint tenants does not result in reappraisal until the original joint tenants no longer have an interest in the property; at this time, the entire property would be reappraised.

Q: I've finally paid off my home loan. Is this a cause for the Assessor to reappraise? 

A: No. A deed of reconveyance just officially documents the fact that you paid off your loan.

NOTE: It is advisable to consult an attorney or other expert before changing your present or future ownership of property. The Assessor's Office cannot give legal advice, only explain what transfers shall be reappraised.

NEW CONSTRUCTION BUILDING AN IMPROVEMENT:

If you own a parcel of land and build a structure (a house, outbuilding or garage), this will usually increase the value of the property. California statutes refer to such structures as improvements. The Assessor is required to add the value of these improvements to the assessment roll. The land value will not usually be changed due to new construction of a structure.

 

ADDING NEW AREA:

If you increase the living area of your home, you have completed "new construction." Since new construction typically increases the value of a property, the Assessor must add the value of the addition, but only value associated with the new addition. 

Q: If my construction is not complete by January 1, will I be assessed?

A: Yes. We will review the work on or about January 1, and you will be assessed on the value of the work completed. 

Q: I plan to add another room on my home. Will you reappraise my entire property? 

A: No. Only the value of your new addition will be added to your current assessed value.

 

MAINTENANCE:

To maintain your property's current value, you might need to paint your home or make some repairs. Typically, normal maintenance (such as painting or a new roof) would not cause a reappraisal and there would be no new assessment added by the Assessor. 

 

REHABILITATION:

A complete rehabilitation of a property, which makes it substantially the equivalent of new or changes the use of the property, is considered new construction and does require reappraisal. 

 

DECLINES IN VALUE:

The value of property may decline for any number of reasons. California law requires the Assessor to recognize these declines and when appropriate, reflect the decline in the assessed value of the property. Click here for an electronic application for review of your assessment.

There are three major causes of value decline:

Removal of Improvements - Most property will lose value when structures or other improvements are removed. If improvements have been removed from your property, you should contact the Assessor's Office at 530-621-5719.

Calamity or Disaster - If your property has been damaged by a calamity such as a fire or flood, you are entitled to property tax relief under R & T Section 170. Although our office makes every effort to follow up when we become aware of these occurrences, please contact us at the above number or Email us at assessor@edcgov.us so we can evaluate the damage and lower your assessment accordingly.

Real Estate Market Declines (Proposition 8) - The market value of real estate can decline for a variety of reasons including external factors such as neighborhood changes, road alignments, zoning changes as well as supply, demand and the economy in general.

In California, Proposition 13 established a 1975 base year value for property until a new base year value is appraised as a result of a change in ownership or new construction. By statute, a maximum of 2% increase is applied to the base year value annually. This value is called the trended or factored base year value. Proposition 13 made no provision for a decline in value.

A subsequent constitutional amendment (Proposition 8) requires the Assessor to recognize a temporary loss in value. Each year, the Assessor is to enroll the lower of either the factored base year value or current fair market value on the lien date, January 1st. Under Proposition 8, the assessed value is reviewed annually and increased or decreased according to the market, until the market value once again exceeds the factored base year value. At that time, the trended or factored base year value is re-enrolled, regardless of how high the market value climbs. Since the proposition 8 value is driven by the market, these temporary decreases or increases may be greater than 2%.

Because of the current real estate conditions in El Dorado County, it is quite possible that the value of properties purchased in and after 2004 may be eligible for a reduced assessment (under Proposition 8). This condition generally applies to residential property in the west end of the county and along the Highway 50 corridor. Property acquired before 2004 is generally still assessed at less that the current market value.

If for any reason, you believe the assessed value of your property is more than the market value, please click here for an electronic application for review. Results of our review can be obtained after July 1, by viewing your property value on the on-line property information feature of this website. Questions and Answers about Decline in Value (Proposition 8)

 

IMPORTANT FACTORS ABOUT MARKET VALUE DECLINE REVIEWS:

  • This type of property tax relief generally applies to more recently purchased property. 

  • Decline in Value (Proposition 8) reviews look at market value as of the "snapshot" lien date of 12:01am January 1st. 

  • The review is of the total real property value. Land or improvements are not considered separately. 

  • Property tax payments are due as shown on the bill. If an adjustment to the assessment occurs, a corrected bill or refund will be made by the Auditor/Controller and Tax Collector.

  • If you do not agree with our review you may file an appeal. The filing period is from July 2 through November 30, or 60 days from the notice date in the case of an escaped assessment or supplemental assessment. Contact the El Dorado County Assessment Appeals Board (El Dorado County Board of Equalization) at the Board of Supervisors Office 330 Fair Lane, Placerville, Ca. 95667, or telephone 530-621-5654. 

 Decline in Value Examples:

1. I purchased my home in the late 1980's. The total assessed value on my 2007-2008 property tax bill is $192,423. The market value of my property on January 1, 2008 is $450,000.

Your property in this example does not qualify for relief, because the assessed value is lower than the market value. This type of property tax relief generally applies to more recently purchased or newly constructed property.

2. I purchased my home in July of 2006 for $600,000. The total assessed value on my 2007-2008 property tax bill is $612,000. Sales of similar homes up to January 1, 2007 were from $500,000 to $575,000.

Your property in this example may qualify for relief, as the sales of comparable properties indicate the market value on January 1, 2007, is lower than the assessed value.

3. I purchased my home in September 2006 for $500,000. The total assessed value on my 2007-2008 property tax bill is $500,000. Sales of similar homes in October through January 1, 2007 were $500,000. Beginning April of 2007 were $450,000 and current listings for sales are even lower.

Your property in this example does not qualify for relief for the 2007-2008 tax year because the assessed value was lower than the market value on January 1, 2007. However you may qualify for relief in tax year 2008-2009, if the market value on January 1, 2008 is lower than the assessed value.

4. A property was purchased for $600,000. During a three year period, the real estate market declined and recovered. The property owner filed for a decline-in-value reassessment. The following table shows the trended base value, the market value of the property, and the assessed value of the property, assuming a 2% Annual Consumer Index (C.P.I.):

Decline in Value Example
Decline in Value Example
 Year Factored Base Year Value Market Value Assessed Value
 1  $612,000  $620,000  $612,000 (Factored Base)
 2  $624,000  $575,000  $575,000 (PROP 8)
 3  $636,000  $600,000  $600,000 (PROP 8)
 4  $649,000  $675,000  $649,459 (Factored Base)

 

Disclaimer of Information:

Assessor maps and property characteristics are prepared for assessment purposes only. Our maps are not intended to illustrate legal building sites or establish precedence over local ordinances. Official information concerning size or use of any parcel should be obtained from recorded documents and local governing agencies.

A reasonable effort has been made to ensure the accuracy of the data provided; nevertheless, some information may be out of date or may not be accurate. The County of Placer and the Office of the Assessor assumes no responsibility arising from use of this information. Associated data are provided without warranty of any kind, either expressed or implied. Do not make any business decisions based on this data before validating the data. [Revenue and Taxation Code 408.3(d)]

 

Useful Property Tax Links

State Board of Equalization (BOE)

BOE - Withholding Tax on Sale of Real Property

BOE - Listing of County Assessors

BOE - Property Taxes Department

BOE - California Property Tax
An Overview State Board of Equalization Pamphlet #29

California Assessor's Association

League of California Cities

California State Association of Counties (CSAC)

Index to California Property Tax Law (PDF)
A comprehensive and practical index to virtually all California Property Tax related laws

California Laws, Codes & Statutes 
Search engine that provides access to the text of all California laws, codes, statutes and Constitutional provisions

Official California Legislative Homepage 
Provides access to the California State legislature, individual legislators as well as proposed and chaptered legislation

 

Questions and Answers about Decline in Value (Proposition 8)

1. What does Decline in Value (Proposition 8, R&T Code Section 51) say?

Revenue and Taxation Code Section 51 requires the assessor to enroll either a property's factored (trended) base year value (established under Proposition 13) or its market value as of the lien date 12:01am January 1st.

This reduction is temporary, and the assessor is required to review the market value of the property each lien date after until such time as the factored base year value is less than the market value. When the factored base year value is again enrolled, the property is no longer subject to the annual review, and will continue to be factored (trended) by 2% or less per year.

2. Do properties other than single-family residences qualify?

Yes, all real property types may qualify.

3. How can the assessed value of my property be increased after you reduced it?

The assessor is required to review and increase the assessment to either market value or the factored (trended) base year value as of each lien date following the initial reduction.

Just as there is no limit on the amount of reduction, there is no limit to the amount of increase to market value or to the factored base year value.

4. Is the Assessor required to restore my factored base year value even if it's more than a 2% increase?

Yes, The Assessor must enroll current market value or factored base year value, whatever the amount.

5. If I have been granted a reduction for the current year will I have to request another review the following year?

No, once you have been granted a "decline in value" reduction under Revenue and Taxation code Section 51 your next year's value will automatically be reviewed. A notification of assessed value will be sent to you in July, which will indicate our determination.

6. What should I do if I disagree with the value placed on my property?

If after review of the notification of assessed value you disagree with the assessment, you have until November 30th of that year in which to file an Application for Changed Assessment with the Assessment Appeals Board. (County Board of Equalization)

7. Why isn't the "decline in value" reduction permanent?

The statutes and courts have declared "decline in value" reductions under Revenue and Taxation code Section 51 are temporary.

8. What if after having been given a reduction, my value continues to decline?

Once a property value has been lowered for Revenue and Taxation code Section 51, your next year's assessed value will be reviewed again. The lower of current market value or factored (trended) base year value will be enrolled.

9. What will happen to my assessment if values start to rise?

Your taxable value reduction to market value is temporary and the assessor is required to review the market value of the property each lien date after the reduction, until such time as the factored base year value is less than the current market value.

Unless there is a change in ownership or new construction, during the decline period, the assessment will eventually return to the factored (trended) base year value.

10. My land value looks alright, but my structure value looks high. Can I just have my structure value lowered?

No, the total property value is reviewed. Only total factored base year value is compared to total market value.

The lower of total property current market value or total property factored base year value is enrolled.

 

File your application here: Decline in Value Review Request Form

 

Exclusions and Exemptions

NEW CONSTRUCTION EXCLUSION FROM SUPPLEMENTAL ASSESSMENT

Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary form with the Assessor's Office prior to or within 30 days of the start of construction. If the exclusion is approved, an appraisal is not made until the next lien date or until the property is sold, leased or occupied by the builder. For more information or to obtain an application, please call the Assessor's Office or click on downloadable forms to download the form in "pdf" format.

PARENT/CHILD EXCLUSION

Excludes from reassessment transfers of real property from parents to their children, or vice versa, with certain limitations, the principal residence or the remainder of the first $1,000,000 of other real property. Click on downloadable forms. Also click on useful property tax links, BOE - Property Taxes Department, Letters to Assessors, by topic index, Parent/Child Exclusion (Proposition 58).  (PROPOSITION 19 Information)

GRANDPARENT/GRANDCHILD EXCLUSION

Excludes from reassessment transfers of real property from grandparents to their grandchildren, or vice versa, with certain limitations, the principal residence or the remainder of the first $1,000,000 of other real property, if the parents of the children are deceased. Click on downloadable forms and/or useful property tax links, BOE - Property Taxes Department, Letters to Assessors, by topic index, Grandparent/Grandchild Exclusion (Proposition 193).  (PROPOSITION 19 Information)

AGE 55 OR DISABLED BASE YEAR VALUE TRANSFER REASSESSMENT EXCLUSION (PROPOSITION 60/110)

R&T Code Section 69.5. Allows any person who is 55 years of age or older, or their spouse, or who is severely and permanently disabled, as defined, who resides in a property eligible for the Homeowners' Exemption or is currently receiving the Disabled Veterans' Exemption to transfer the base-year value of their principal residence to a replacement dwelling of equal or lesser market value within the same county. Additional qualifications include but are not limited to, the claim shall be filed within 3 years of the date the replacement dwelling was purchased or newly constructed to get an immediate base year assessed value transfer. Claims filed after the 3 year deadline are subject to prospective relief only. The purchase or new construction of the replacement dwelling must occur within 2 years, ahead of or retroactive to, the sale of the original dwelling. If the replacement dwelling is purchased before the original residence is sold, supplemental assessments apply until the original property is sold. “… the base year value of the original property shall not be transferred to the replacement dwelling until the original property is sold.” Other qualifications pertain to manufactured homes and multiple residences, et cetera. Click on downloadable forms. Also click on useful property tax links, BOE - Property Taxes Department, Letters to Assessors, by topic index, Proposition 60/90/110 or link directly to pertinent information here: LTA 2006/056LTA 2006/010LTA 2004/065LTA 2002/019LTA 1994/014LTA 1991/031LTA 1982/050(PROPOSITION 19 Information).

TRANSFERS OF BASE YEAR ASSESSMENTS TO OTHER COUNTIES REASSESSMENT EXCLUSION

(PROPOSITION 19 Information)

TRANSFERS OF BASE YEAR ASSESSMENTS TO OTHER COUNTIES (PROPOSITION 90/110) REASSESSMENT EXCLUSION

PROP 90 Update:  On December 5th, 2017, the El Dorado County Board of Supervisors adopted an ordinance repealing Prop 90 effective November 7th, 2018. The ordinance contained the following provisions: Please Click Here for Detailed Information(PDF, 426KB).

 

GOVERNOR-DECLARED DISASTER, BASE YEAR VALUE TRANSFER REASSESSMENT EXCLUSION

R&T Code Section 69. (Proposition 50(PDF, 221KB)) Owners of property substantially damaged by 50% or more by a Governor declared disaster, may transfer the factored base year value existent just prior to the disaster of such property to another comparable property of like utility, size, function and zoning within the same county. The replacement property must be acquired or newly constructed within five (5) years after the disaster and have a value of 120% or less of the former value of the damaged property. If the replacement’s value is greater than 120%, that portion of value greater than 120% will be added to the transferred base year assessment. At the time the base year value of the damaged property is transferred to the replacement property, it shall be reassessed at the lower of current market value, or its former factored base year value. If the damage property is rebuilt after the base year value is transferred, the new construction at the old location will be assessed to current market value. The replacement property is subject to supplemental assessment based on the difference between the transferred in base year value, and current assessed value on the regular roll. Click on useful property tax links, BOE - Property Taxes Department, Letters to Assessors, letter number 2007/001 topic index Disaster Relief (Proposition 50 and 171), and letters LTA 87/23LTA 92/45LTA 2006/015LTA 2006/052.

R&T Code Section 69.3. (Proposition 171) Owners of principal place of residence property substantially damaged by 50% or more by a Governor declared disaster, may transfer the factored base year value existent just prior to the disaster of such property, to another comparable property of like utility, size, function and zoning, to another principal place of residence property of equal or lesser value located in another county if the receiving county has an ordinance adopted in place allowing such transfer. El Dorado County has not adopted the required ordinance. LTA 2003/074 lists the counties which have the receiving ordinance: Contra Costa, Los Angeles, Modoc, San Francisco, Santa Clara, Solano, Sutter, Ventura. The replacement property must have been acquired or newly constructed within three (3) years of the disaster including land. Equal or lesser value means 105% of the original property’s value if acquired prior to or within the first year of the disaster; 110% if within the second year; 115% if within the third year. Click on useful property tax links, BOE - Property Taxes Department, Letters to Assessors, letter number 2007/001 topic index Disaster Relief (Proposition 50 and 171), and letters LTA 87/23LTA 94/49LTA 95/06LTA 95/16LTA 2003/074.

ACTIVE SOLAR ENERGY CONSTRUCTION EXCLUSION

R&T Code Section 73. Excludes from "newly constructed" assessment, the construction or addition of any active solar energy system thermally isolated from living space, which provides for the collection, storage, or distribution of solar energy such as domestic water heating, space conditioning, producing electricity, processing heat, or solar mechanical energy. Click on useful property tax links, BOE - Property Taxes Department, Property Taxes Law Guide, Table of Contents, Revenue and Taxation Code Part .05 Implementation of Article XIII A of the California Constitution 1351 T, Section 73. Also Letters to Assessors, letter numbers 80/18281/1081/7181/94, 90/79, 91/5195/042008/037, and 2008/071.

FIRE SPRINKLER, EXTINGUISHING, DETECTING, EGRESS, CONSTRUCTION EXCLUSION

R&T Code Section 74. Excludes from "newly constructed" assessment, the construction or installation of any fire sprinkler system, fire extinguishing system, fire detection system or fire-related egress improvement to an existing building. Click on useful property tax links, BOE - Property Taxes Department, Property Taxes Law Guide, Table of Contents, Revenue and Taxation Code Part .05 Implementation of Article XIII A of the California Constitution 1351 T, Section 74. Also, Letters to Assessors, letter number 99/44.

DISABLED ACCESS NEW CONSTRUCTION EXCLUSION

R&T Code Section 74.3. Excludes from "newly constructed" assessment, the installation or modification completed after June 6, 1990, to an existing dwelling for the purpose of making it more accessible to a severely and permanently disabled person who is a permanent resident of that dwelling. Click on downloadable forms.
R&T Code Section74.6. Excludes from, "newly constructed" assessment, the installation, removal, or modification completed after June 7, 1994, of any structural component of any existing building or structure to the extent that it is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person as defined. Click on useful property tax links, BOE - Property Taxes Department, Letters to Assessors, letter number 91/3493/05, and/or 94/47 or by topic index Disabled Persons. 

SEISMIC SAFETY CONSTRUCTION EXCLUSION

R&T Code Section 74.5. Excludes from "newly constructed" assessment, seismic retrofitting improvements utilizing earthquake hazard mitigation technologies, constructed on an existing building or structure. Click on downloadable forms. Click on useful property tax links, BOE - Property Taxes Department, Letters to Assessors, letter number 2001/089

TENANCIES IN COMMON EXCLUSIONS

California Code of Regulations Rule 462.020. Excludes from reassessment transfers of real property between or among co-owners such as a partition, co-tenancy, co-tenancy to legal entity and others subject to conditions and definitions. Click on useful property tax links, BOE - Property Taxes Department, Property Tax Rules, Rule 462.020. Also Letters to Assessors, letter number 2003/001 topic index Change in Ownership. 

LIFE ESTATES, LEASES, TRUSTS, LEGAL ENTITIES, SECURITY TRANSACTIONS, HOLDING AGREEMENTS EXCLUSIONS

California Code of Regulations Rule 462.060, 462.080, 462.100, 462.160, 462.180, 462.200. See above.

JOINT TENANCY ORIGINAL TRANSFEROR EXCLUSION

California Code of Regulations Rule 462.040. Excludes from reassessment transfers of real property from joint tenants to themselves and others all as joint tenants, tenants in common to themselves as joint tenants, joint tenants to each other's respective trusts, the beneficiaries of which are the respective joint tenants, and transfers by or to the remaining original transferors resulting from such transfers of joint tenants. Click on useful property tax links, BOE - Property Taxes Department, Property Tax Rules, Rule 462.040. Also Letters to Assessors, letter numbers 80/18094/592003/77. Contact our office for clarification and elaboration. 

INTERSPOUSAL TRANSFER EXCLUSIONS

California Code of Regulations Rule 462.220. Excludes from reassessment transfers of real property between spouses. Click on useful property tax links, BOE - Property Taxes Department, Property Tax Rules, Rule 462.220. Also Letters to Assessors, letter number 81/152, and 88/15

OTHER TRANSFERS EXCLUDED FROM REASSESSMENT

California Code of Regulations Rule 462.240. Excludes from reassessment certain transfers of real property including but not limited to bare legal titles, security interests, trustee substitutions, shares/units in collective investment, contributions to employee benefit plan, reformation or correction of deeds, transfers to minor children by court order, disabled child or ward, mobile home park to tenants pursuant to R&T Code Section 62.1, or 62.2, or transfer of separate property inherited by a surviving domestic partner, as defined in subdivision (b) of section 37 of the Probate Code, by intestate succession upon the death of a registered domestic partner. Click on useful property tax links, BOE - Property Taxes Department, Property Tax Rules, Rule 462.240. Also Letters to Assessors, letter number 2003/77.

EMINENT DOMAIN OR OTHER GOVERNMENTAL ACTION TRANSFERS EXCLUSION

California Code of Regulations Rule 462.500 Excludes from reassessment certain transfers of real property by eminent domain or other governmental action. Click on useful property tax links, BOE - Property Taxes Department, Property Tax Rules, Rule 462.500. Also Letters to Assessors, letter numbers 82/91, 83/35, 85/7586/9399/87

DISASTER RELIEF OR CALAMITY REPLACEMENT CONSTRUCTION EXCLUSION

R&T Code Section 170. Every assessee whose taxable property has been damaged or destroyed by misfortune or calamity may apply for a lowered assessment of that property. The Assessor shall reduce the values appearing on the assessment roll by the percentages of damage or destruction. Upon completion of restoration construction, the Assessor shall enroll the lesser of the property's full cash value or factored base year value. Click on useful property tax links, BOE - Property Taxes Department, Property Taxes Law Guide, Table of Contents, General Provisions, Chapter 2.5 Disaster Relief Section 170 page 1648. Also Letters to Assessors, letter number 2003/001 topic index Disaster Relief (Proposition 50 and 171)

EXEMPTIONS

HOMEOWNERS:

A property owner may claim a Homeowner's exemption in California on a residence that is both owned and occupied at 12:01 a.m. on January 1; or files within 30 days of a change in ownership or new construction for which a supplemental assessment is levied. The exemption reduces your assessed value by $7,000 and reduces the tax bill by at least $70.

It is the homeowner's responsibility to apply for the exemption. To receive the full exemption, you must file with the Assessor's office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. (A late filing is accepted from February 16 to December 10 for 80 percent of the exemption). Your exemption automatically continues each year as long as you continue to own and occupy the property as your primary residence. It is also the homeowner's responsibility to terminate the exemption when no longer eligible. Please contact the El Dorado County Assessor's office for the Homeowner's Exemption form at 530-621-5719.

Additional information from the State can be found here: Homeowner Exemption Info Sheet(PDF, 220KB).

TOTALLY DISABLED VETERANS:

If you are a Veteran who is rated 100 percent disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or if your are the unmarried widow of such a veteran), you may be eligible for an exemption of up to $241,627 off the assessed value of your owner occupied home. Filing period is January 1 through February 15 or within 30 days of the supplemental notice. Late filing February 16 through December 10 is available for 90% of the exemption. An additional 8 prior years can be claimed at 85% of the exemption. If your disability rating from the Veterans’ Administration is delayed, your claim will be granted at the full amount available. Please contact the El Dorado County Assessor's office for the Totally Disabled Veterans Exemption form at 530-621-5732 or click on downloadable forms to obtain a "pdf" of the current form.

Additional information from the State can be found here: DVET Exemption Info Sheet(PDF, 265KB).

VETERANS:

Unlike the Homeowner’s Exemption, a reduction in assessed value of $4,000 may be applied to any assessed property owned by an eligible Veteran if the married Veteran’s total assets do not exceed $40,000, ($20,000 if unmarried) and filed every year from January 1st through February 15th.

NOTE: A property owner may NOT have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor's Office.

WELFARE:

Generally, the Welfare Exemption from local property tax is available for property of nonprofit organizations formed and operated exclusively for those qualifying purposes. Both requirements must be met for the exemption to be granted. The nonprofit organization must be a community chest, fund, foundation, limited liability company, or corporation. For more information, see Publication 149 posted on the State Board's website at www.boe.ca.gov/proptaxes/pubcont.htm

APPEALS PROCESS:

Since any increase or decrease in assessed value will impact the amount of taxes you pay, it is very important to contact the Assessor's Office if you feel that the assessed value differs from the market value of your property. We welcome the opportunity to review any information you may have relating to the value of your property. If you have any questions concerning the valuation, please call the Assessor's Office.

If, after talking with the Assessor's Office, a difference of opinion on value still exists, you can appeal to the Assessment Appeals Board (AAB) between July 2 and November 30, or within 60 days of the notice date in the case of an escape assessment or a supplemental assessment. To obtain an Application for Changed Assessment, contact the El Dorado County Assessment Appeal Board (El Dorado County Board of Equalization) at the Board of Supervisors office, 330 Fair Lane, Placerville, CA or telephone 530-621-5654.

 

OTHER ASSISTANCE PROGRAMS AVAILABLE THROUGH THE STATE

PROPERTY TAX ASSISTANCE FOR SENIOR CITIZENS AND BLIND / DISABLED PERSONS:

The state budget deleted funding for the Homeowner and Renter Assistance program for 2008 claims. Tax assistance law provided direct cash reimbursement by the state for part of the property taxes on the homes of qualified persons with limited total household incomes who are either: (1) 62 or older; (2) blind; or (3) disabled.

Filing for property tax assistance prior claims will not reduce the amount of property taxes owed to the county tax collector nor will it result in a lien being placed on the property. 

FORMS AND INFORMATION:

Claim forms or information regarding the property tax assistance program may be obtained by telephoning the franchise tax board toll free at 1-800-868-4171 For Claimant assistance you can locate the nearest Volunteer Income Tax Assistance (VITA) site at www.ftb.ca.gov.

PROPERTY TAX POSTPONEMENT FOR SENIOR CITIZENS:

The senior citizens property tax postponement law gives qualified persons who are (1) 62 or older; (2) blind; or (3) disabled; with an income of approximately $31,500 or less the option of having the state pay all or part of the taxes on their homes (the property occupied as principal place of residence). The amount of taxes postponed must be repaid to the State of California. The postponed amount becomes due and payable when the individual moves, sells the property or becomes deceased.

In February 2009, the State Legislature indefinitely suspended the State Controller's Office Property Tax Postponement Program. Since that time, the Controller’s Office has been working with the Legislature to restore the program or find alternative ways to assist senior, blind and disabled homeowners with their property taxes. However, the State Controller's Office Property Tax Postponement Program remains suspended.

On September 30, 2011, the Governor signed AB 1090, (Chapter 369, Statutes of 2011) which allows each county, if they wish, to implement a property tax postponement program for properties located in their county. The voluntary county-run property tax postponement program is effective January 1, 2012.

On September 28, 2014, the Governor signed AB 2231 (Statutes of 2014, Chapter 703) which reinstates the State Controller's Property Tax Postponement Program. This program will allow senior citizens and disabled persons with an annual household income of $35,500 or less to apply to defer payment of property taxes on their principal residence. Under this bill, applications may be filed with the State Controller beginning July 1, 2016. Information will be posted to the State Controller's website (http://www.sco.ca.gov/ardtax_prop_tax_postponement.html) as it becomes available.

 

Other Property Assessments

MOBILE HOMES:

Mobile homes sold new on or after July 1, 1980, are subject to property taxation. Most mobile homes sold prior to July 1, 1980, are not taxed by the county, but are registered annually with the State Department of Housing and Community Development (HCD). A mobile home placed upon a permanent foundation is subject to property taxation regardless of the date first sold new. Mobile home owners subject to property taxes may be eligible for the Homeowner's Exemption and the State Tax Assistance Programs.

BOATS AND AIRPLANES:

Boats and airplanes are assessable for property tax purposes. They are assessed annually at current market value in the county where the boat or airplane is habitually situated. Values may increase or decrease from year to year due to market fluctuations.
Property taxes for boats are assessed by the Assessor’s office and not collected through the registration fee paid to the DMV.  If requested by the Assessor’s office, or for any boat valued at $100,000 or more, a Vessel Property Statement (576-D) is required to be filed annually. Statements are mailed by the Assessor’s office and due by April 1. Boat owners who do not receive their statement in the mail can download one from our website, or otherwise call our office (530-621-5719) and ask to be transferred to the Personal Property Division.
Aircraft owners are required to file an annual Aircraft Property Statement (577), which is mailed to known aircraft owners by the Assessor’s office and is due by April 1. Aircraft owners who do not receive their statement in the mail can download one from our website, or otherwise call our office (530-621-5719) and ask to be transferred to the Personal Property Division.  Owners of historical aircraft may be eligible for an exemption if certain criteria are met.  Exemptions are subject to audit.

 

BUSINESS PERSONAL PROPERTY:

The El Dorado County Assessor's office offers a free program for filing property statements electronically through a secure Internet site. If you are required to file a 571-L Business Property Statement, or a 571-A Agricultural Property Statement, you are eligible to file electronically. Property statements are due on April 1, but are granted a grace period through May 7 to file without penalty. Late-filers and those needing to submit amended statements may file electronically through May 31. After that, late-filers must complete a paper statement, which will be available from the Forms section of this website. For any questions related to business personal property, look through the "Business Personal Property FAQs" section or please contact our office at 530-621-5719.

 

UNSECURED TAX ASSESSMENT INFORMATION:

GENERAL INFORMATION:

Taxable unsecured property located in El Dorado County on the lien date (January 1) is inventoried and assessed by the County Assessor. Each year, aircraft and business owners are sent a request to file a Property Statement. Additionally, all owners of boats valued at $100,000 or more, as well as all business owners with business personal property valued at $100,000 or more, are required by the State to report these assets to the Assessor’s office whether or not a request is sent. Please contact the Assessor’s office if you’re in doubt, as penalties are assessed for failure to file (530-621-5719). Assessments are issued to the last known address reported to the Assessor. Assessments are released to the Auditor’s office in July and a tax bill is calculated, issued, and mailed to the address on the tax roll. Unsecured property sold or disposed of after the lien date is taxable for the full year. The law does not provide for proration of the tax assessment.  For information about disputing a bill, please click here(PDF, 139KB).

POSSESSORY INTERESTS:

Any individual, group or corporation that has private use of publicly owned property is subject to a possessory interest assessment.

CALAMITY CLAIM:

State law authorizes the Assessor to re-evaluate any property sustaining a calamity loss of $10,000 or more, and to assist the property owner in complying with approved procedures to obtain property tax adjustments.

AGRICULTURAL PRESERVE:

Agricultural land owners who sign a contract with the County placing their land in Williamson Act (C.L.C.A.) have their agricultural land valued according to a special form of capitalization of income. The value is generally lower than the full cash value. Homesites, non-living improvements and outbuildings are valued on the same basis as other property under Proposition 13.

 

El Dorado County Timeshare Projects

Timeshare interests are an interval ownership, which is the right to use real property for a period or interval of time, usually a week. The value of a Timeshare varies by project, type of unit, season, length, and frequency of the interval.

To enable us to inventory each timeshare interest and assess it for taxes, we assign a parcel number to each timeshare interest (interval, which may be one week). These "administrative parcels" will be available to our system like any other parcel. We will be able to access by owner's name; inventory sales for reappraisal; and create tax bills like any other parcel in our system. We have reserved "Mapbooks" 500-599 for timeshares.

Click here for a list of El Dorado County Timeshare Projects(PDF, 103KB)

 

Proposition 19

PROPOSITION 19 BOE INFORMATION SHEETS

 

PROPOSTION 19 FORMS

Parent/Child & Grandparent/Grandchild Exclusion:

  • BOE-19-G(PDF, 3MB) Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild (Prop 19-effective 2/16/21 and later transfers)

  • BOE-19-P(PDF, 2MB) Claim for Reassessment Exclusion for Transfer between Parent & Child (Prop 19-effective 2/16/21 and later transfers)

  • ** If your transfer was prior to 2/15/2021, and you need the Prop58 form, please come in to our office or call us for a copy.  Thank you. **

Base Year Value Transfers:

  • New base year value transfers under Prop 19 – effective 4/1/21 (the sale of original residence and/or purchase of replacement residence must occur on or after April 1, 2021):

  • BOE-19-B(PDF, 1MB) Claim for Transfer of Base Year Value to Replacement Primary Residence for Age 55+

  • BOE-19-D(PDF, 1MB) Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons

  • BOE-19-DC(PDF, 1MB) (MUST BE FILED WITH FORM BOE-19-D) Certificate of Disability

  • BOE-19-V(PDF, 1MB) Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire/Natural Disaster

  • Claim of person(s) at least 55 years of age for intra-county transfer of base-year value to replacement dwelling - Prop 60 - Please contact our office at 530-621-5719 for this application form – effective for transfers through 3/31/2021.


OTHER LINKS AND UPDATES

 

Reconstruction of a Property after a Disaster

Section 170

More information on a §170 Calamity form, including the application itself(PDF, 973KB)

INFORMATION FOR THE RECONSTRUCTION OF PROPERTY AFTER A DISASTER

New construction is generally reassessed under revenue and taxation code; however, under §70(c), the timely reconstruction of damaged or destroyed real property, where the property after reconstruction is equivalent to the property prior to the damage or destruction, is excluded from reassessment. Any reconstruction of real property, or portion thereof, that is not equivalent to the damage or destroyed property, shall be deemed to be new construction and the portion that exceeds the equivalent will receive a new base year value determination.

In addition, for properties that were substantially damaged or destroyed (more than 50 percent of the improvements' full cash value immediately prior to the disaster), the base year value of the property prior to the disaster can be applied to property reconstructed on the same site within 5 years of the date of the disaster, if the reconstructed property is comparable (similar in size, utility, and function) to the substantially damaged or destroyed property (§70.5).  The following provisions apply to the base year value determination:

  • If the value of the reconstructed property does not exceed 120% of the damaged or destroyed property prior to the fire, then the base year value will transfer to the reconstructed property.

  • If the value of the reconstructed property exceeds 120% of the damaged or destroyed property prior to the fire, then the amount that exceeds the 120% will be added to the base year value to arrive at the reconstructed property's base year value.

  • If the value of the reconstructed value is less than the base year value of the damaged or destroyed property prior to the fire, then the lower value will become the reconstructed property's new base year value.

In summary, for property owners that reconstruct their residence within the same footprint as the original residence, the assessed value after construction will return to the Prop 13 trended base year value.

Please contact our office at (530) 621-5719 if you have any property tax questions about the reconstruction of damaged or destroyed improvements.

 

INFORMATION FOR TRANSFERRING A BASE YEAR VALUE TO A REPLACEMENT PROPERTY

For property owners that have been impacted by a natural disaster or wildfire that choose to transfer their base year values to a replacement property, the following options are available:

Decline in Value Example
Property Type Must Sell Damaged Property? Replacement Property Location Time Period to Purchase or Newly Construct Replacement Residence Value Test
Prop 50
(R&T §69) - Operative 7/1/85
All Property Types No Same county as the original property 5 years from date of disaster (extended to 7 years under certain circumstances**) 120 % *
Prop 19
(R&T §69.6) - Operative 4/1/21
Principal Place of Residence Yes Replacement primary residence may be located anywhere in California 2 years from date of sale or original property 100 % *

Partial relief is available if the market value of the replacement property exceeds the value test.

** Senate Bill 303, effective 10/5/21, amended R&T §69 (Prop 50 base year value transfers) to extend the time to purchase or newly construct a replacement residence to 7 years if the last day of the deadline was between 3/4/20 and 3/4/22 or if the disaster occurred between 3/4/20 and 3/4/22, which is applicable to the Caldor Fire (August 2021).

Additional Provisions of Proposition 50:

  • The disaster must result in a Governor-proclaimed state of emergency.

  • The replacement property must be comparable (similar in size, utility, and function) to the destroyed property.

  • If a base year transfer is applied for and granted under Prop 50, the new construction exclusion under R&T §70 or §170 is not available.

Additional provisions of Proposition 19:

  • A transfer resulting from wildfire must meet the definition of a wildfire, but does not have to be a Governor-proclaimed state of emergency.  A transfer for any other type of natural disaster must be a disaster that results in a Governor-proclaimed state of emergency.

  • The original primary residence improvements must have sustained physical damage amounting to more than 50 percent of its full cash value immediately prior to the wildfire or disaster.

  • The original primary residence must be sold in its damaged or destroyed state

  • The original residence must have been the claimant's primary residence at the time of the disaster and the replacement residence must also be the primary residence of the claimant.

  • The claim must be filed in the county of the replacement residence within three years of the purchase or new construction of the replacement residence. If the deadline is missed, the relief available is prospectively, beginning with the lien date of the assessment year that the claim is filed.

For more information or questions on transferring a base year value to a replacement property, please call our office at (530) 621-5719. 

 

Property Tax System Transition

El Dorado County is transitioning to a new Property Tax System which will change some of the ways we number parcels, assessments and personal property.  The links on the right of this page will give you documentation to assist in managing this transition. 

EL DORADO COUNTY CHANGES TO NEW PROPERTY TAX SYSTEM, SAVES TAXPAYERS $1 MILLION 

The El Dorado County Assessor today announced it will implement a new on-line property tax system July 1st which will save the County approximately $1 million per year over its current system. The new system, Megabyte Property Tax Systems of Rocklin, CA, is part of the County’s transition away from an old, costly mainframe system to more current, cost-effective, server-based system for many of its internal processes. 

“Megabyte will provide a fully-integrated functionality the County has been missing among the Assessor, Auditor-Controller and Treasurer-Tax Collector, which all have a hand in the administration of property taxes,” said County Assessor Karl Weiland. “This unified system will lead to much greater internal efficiencies and a significant savings to the County’s bottom line,” he said. 

Some of the improvements that come with Megabyte include: 

  • The elimination of a costly, old mainframe system 
  • Streamlining property tax administration processes between departments 
  • Increasing the consistency among departments which reduces public confusion 
  • Improved efficiencies through electronic processing, documentation and reporting. 
  • Better integration with other County system upgrades including a new Recorder system, new planning and permitting system TRAKIT and the new financial system FENIX. 

The cost of the new system, including the software, hardware and staff costs is approximately $2.5 million. The Assessor’s website will post updates and notices about future changes as the implementation proceeds, and the Auditor-Controller’s and Treasurer-Tax Collector’s websites will also contain prominently displayed notices about the change from the old system to Megabyte. 

Some of the specific changes include:

  • All parcels, accounts and other assessments will be assigned new parcel numbers 
  • Each event, including regular assessed values, will be identified by a unique “assessment number” 
  • Some online reports and information may have different formats and contain different information 
  • All information, assessment history, parcel number change history and all associated links to recorded documents will be preserved in a database specifically designed for that purpose 

“Our current system was developed more than 30 years ago and has served the public well,” said Weiland. “Thirty one other counties across California use the Megabyte system, most of them similar in size and demographics to El Dorado County. While the switch may take a little getting used to at first, we’re confident the public will appreciate not only the savings, but its overall usefulness,” he added. 

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Parcel Number Change Information

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How it Appears on your Tax Bill

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2019 Old to New Assessment Number List
Sorted by New Assessment Number(PDF, 10MB)
Sorted by Old Assessment Number(PDF, 10MB)
Text Version(CSV, 14MB)

Contact Us

Placerville Office 

Office Lobby Open:  Mon-Fri, 8am-5pm
Available by Phone:  Mon-Fri, 8am-5pm
Address:  360 Fair Lane, Placerville, CA 95667
Local Number:  (530) 621-5719
From El Dorado Hills:  (916) 358-3555 x5719
From South Lake Tahoe:  (530) 573-7955 x5719
Fax: (530) 642-8148
Email:  assessor@edcgov.us
 

 

South Lake Tahoe Office

The South Lake Tahoe Assessor's Office is servicing the public with walk-ins (Please call 530-573-3422 or utilize the courtesy lobby phone, to be welcomed into the office),
by phone and by specific time scheduled appointments.


Address:  3368 Lake Tahoe Blvd., #103
Local Number:  (530) 573-3422
Fax: (530) 573-3425
Email:  assessor@edcgov.us