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 at market value in the county which the boat or airplane is habitually situated. BUSINESS PERSONAL PROPERTY:The
Assessor’s office has recently transitioned to a new property tax system, which
includes 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. However, the electronic filing is not available after May 7th. Late filers must complete a paper 571-L Business Property Statement. Please contact our office if you are filing late at (530) 621-5716.
UNSECURED TAX ASSESSMENT INFORMATION: GENERAL INFORMATION: Taxable unsecured property located in El Dorado County on the lien date is inventoried and assessed by the County Assessor. Assessments are issued to the last known address reported to the assessor. Assessments are released to the auditor 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.... click here for supplemental information to Tax Collector's Important Notice letter.
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.