![]() The base year for land is unchanged by new construction.īusiness Personal Property, boats, airplanes and certain restricted properties are subject to annual reappraisal and assessment. If construction is deemed an addition, the original base year value for improvements remains and a new base year value on the date of construction completion is added. If construction is deemed new or substantially equivalent to new, the base year value for improvements is established entirely on the date of construction completion. ![]() This establishes a new base year value for the property’s newly constructed improvements only. When new constructionoccurs, it is re-assessed at current market value as of the date of completion. If only a partial change in ownership occurs, the original base year value is retained for the part of ownership that does not change, and a new base year value is created for only the part of ownership that has changed. This establishes a new base year value for both the property’s land and improvements. When a change in ownership occurs, whether full or partial, real property is re-assessed at its current market value as of the date of transfer. Properties that have not sold or undergone new construction since February 1975 are said to have a 1975 base year value. Once Proposition 13 passed, property assessments for the 1978-79 fiscal year were required to be “rolled back” to 1975-76 values, establishing the first base year values in California. Under Prop 13, all real property has established base year values, a restricted rate of increase on assessments of no greater than 2% each year, and a limit on property taxes to 1% of the assessed value (plus additional voter-approved taxes). Proposition 13 provides three very important functions in property tax assessments in California. If the ownership has changed during the past three years, the information displayed will only be for the most recently closed assessment roll.Ĭertificates of title of mobile homes are processed through the California Housing and Community Development (HCD).įor more information on certificates of title or ownership you can visit their web site at: PROPRIETARY INFORMATION:Īny resale of this information is prohibited. Current owner history displayed is available for up to the most current three years only. The information contained in this web site is for the current owner of record only. ADDITIONAL DISCLAIMER FOR MOBILE HOME OWNERS: Ĭalifornia Government Code 6254.21 states that "No state or local agency shall post the home address or telephone number of any elected or appointed official on the Internet without first obtaining the written permission of that individual."Īs the cost to collect and continuously update that information is prohibitive, the On-Line Property Assessment Information System does not display the Assessee name information. Including but not limited to, the implied warranties of merchantability and fitness for a particular purpose.ĭo not make any business decisions based on this data before validating the data. ASSOCIATED DATA ARE PROVIDED WITHOUT WARRANTY OF ANY KIND, either expressed or implied, The County of Santa Clara assumes no responsibility arising from use of this information. This service has been provided to allow easy access and a visual display of County Assessment information.Ī 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. Your feedback is important in determining the type of and demand for services needed by the public. ![]() If you have any questions or comments e-mail us. Please contact us with your comments or suggestions. This system is best viewed using Internet Explorer 8.0 or higher and a screen resolution of 1024 x 768. The Assessor has developed an on line tool to look up basic information, such as assessed value and assessor's parcel number (APN), for real property in Santa Clara County.Ĭurrently you may research and print assessment information for individual parcels free of charge.
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