Are mobile homes subject to property taxes?
Newly purchased mobile homes, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value of mobile homes cannot be increased by more than 2% annually unless there is a change-in-ownership or new construction. Older mobile homes bought before June 30, 1980 generally are not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development. As a result of recent Sate legislation, the purchase of a mobile home park by the residents will not cause a reassessment. Property taxes will remain at their current level and be prorated among the spaces.
Are there special programs for Senior Citizens and Blind/Disabled persons?
The Property Tax Postponement Program and the Property Tax Assistance Program for Seniors and Blind/Disabled are detailed in Tax Collector IR TXCL# 35
How Can I Get My Property Values Reviewed?
For supplemental events, or escaped assessments, the appeal must be filed within a 60 days of the mailing date of the notice.
How do I apply for a builder’s exemption?
The Builder Exemption form can be obtained by calling the Assessor/Recorder office at 707.784.6210.
How do I get my property tax value to be reduced so that my taxes are less? The market is down and houses are not selling for anywhere near the value of my property./ Home values are down in my area so how do I get a tax reassessment to reduce my taxes?
You can initiate a tax reassessment by completing an “Assessment Review Request.”
I am over 55 and wish to move to a smaller home. Will my taxes go up? / Will my taxes go up if I move to a smaller home?
No, your taxes will not go up as long the value of the new home is equal or less than the home you sold and in Solano County. You must also complete a claim form which can be found on the Solano County website.
If I do the work myself, will I only be assessed on the cost of materials?
No. New construction is assessed at the market value added to property as of the date of completion, or on January 1, if incomplete.
If I have an addition to my home, will you reappraise the entire property?
No. Only the value of your new addition will be added to your current assessed value.
Is property assessed at the price paid?
Not always. Real property is valued at its current market value on the date it changes ownership. In a majority of cases, the sales price equals market value, but not always.
Is there a builder’s exclusion
Many taxpayers in the construction industry are unaware that under Section 75.12 of the Revenue and Taxation Code that they can be legally exempted from payment of supplemental tax bills resulting from the completion of new construction, simply by requesting a “Builder’s Exclusion”. Effective January 1, 2006, developers of single-family subdivisions of five lots or more are granted an automatic builder’s exclusion upon recording the subdivision map. To be granted the Builder’s Exclusion of fewer than five single-family lots or on other types of property, you must submit a letter requesting the exclusion prior to or within 30 days of the start of new construction on land development and /or improvements. The parcels for which you are requesting the exclusion must be intended for resale, and for no other purpose than that incidental to resale, such as a model home. In short, this means that builders should submit a request for the exclusion as soon as they buy raw land intended for development.
What about new construction reappraisals? / Will my renovation or addition trigger an appraisal?
Copies of all building permits are sent to the Assessor’s Office by the cities and County. If the construction is new (such as a room addition), a reappraisal is required. If the construction is for replacement, repair, or maintenance, a reappraisal may not be required. In appraising new construction, the market value of the addition is determined and added to the value of the existing property. The existing property, however, is not reappraised, as with a change-in-ownership, the owner is notified of the new assessment and can appeal the value.
What happens if I sell or transfer my property?
When a sale or transfer occurs, the Assessor’s Office 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 owner is then notified of the new assessment and their rights to appeal. The transfer of property between husband and wife does not require a reappraisal for property tax purposes. This includes transfers resulting from divorce or death. In addition, a refinancing will not cause a reappraisal.
What is a Supplemental Assessment?
State law requires the Assessor 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. This value is then prorated based on the number of months remaining in the fiscal year ending June 30. This supplemental is in addition to the regular tax bill.
What is the Williamson Act (Ag Preserve)?
The California Land Conservation Act of 1965, commonly referred to as the Williamson Act, is a tax relief measure for owners of land. The act permits a landowner to sign a contract with the County or City guaranteeing that the land will be preserved for a period of at least 10 years. In return for this guarantee, the Assessor annually values land and growing improvements in the Act using a restricted income approach rather than market value. The owner will get the benefit of being taxed at a lower of the total base year value, current market value, or restricted (AG Preserve) value. Generally, this means the taxes for the farmer are reduced, sometimes greatly. You must apply to the County Planning Department by October 1 to receive Williamson Act benefits for the following tax year if you wish to place your farm property into the AG Preserve. The Assessor’s Office may require you to report data pertaining to your agriculture parcels via annual AG Preserve Questionnaire. Application form is available on the Solano County Web site under Resource Management, Williamson Act Contracts.
When can I appeal my assessed value?
Appeals for regular roll assessments may be filed between July 2 and November 30.
When is Real Estate reappraised?
Under State law (Proposition 13), real property is reappraised only when a change-in-ownership occurs, or upon completion of new construction. Except for these two instances, property assessments cannot be increased by more than 2% annually, based on the California Consumer Price Index. The property tax rate is 1% plus any voter approved bonds, fees, or special charges.