Frequently Asked Questions

Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.

Assessor

27
  • Under California law Proposition 13, the base-year value can only increase a maximum of two percent per year. However, if the property has temporary value reductions, then it is not restricted by the two percent maximum value increase. In addition, new base-year values are established if the property was newly purchased, new construction has been completed, or if the property changed ownership. Contact the Assessor at 530-265-1232.
    Assessor
  • You may qualify for a temporary value reduction for the following year. You can contact our office and complete a request form to have your property's value reviewed at 530-265-1232.
    Assessor
  • The Assessor's Office and the Tax Collector's Office are two separate departments. The Assessor's Office determines the value of your property, while the Tax Collector's Office establishes the amount of your tax bill. If you have questions about your assessment value, please give us a call. If you have questions regarding your tax bill amount, please contact the Treasurer-Tax Collector's Office at 530-265-1285.
    Assessor
  • Call our office at 530-265-1232 to get answers to your questions regarding your supplemental notice.
    Assessor
  • The term refers to anything that is on the land, not necessarily improvements that may have occurred in the last year. For further questions, contact the Assessor at 530-265-1232.
    Assessor
  • If you know your street address, then enter it in the "street" field and click the "search" button. Your Assessor's Parcel Number (APN) will populate the APN field. If you need additional assistance finding an APN, please give us a call at 530-265-1232. You may also do this
    Assessor
  • Changes are usually initiated through deeds and other recorded documents in the Recorder's Office.
    Assessor
  • In order to change title, a legal document must be recorded in the Nevada County Recorder's Office. Once the document is recorded, the change will be processed in our office and the change(s) will be made on our records. We urge you to contact legal counsel or a title company to assist you in this matter to assure that the document is properly completed. Title to the property will remain unchanged until the necessary document has been recorded. Contact the Assessor at 530-265-1232 for more information.
    Assessor
  • Our office obtains mailing addresses when we receive recorded documents, such as deeds, that indicate a mailing address for the owner of the property.
    Assessor
  • You can change your mailing address by submitting to our office a completed "Request for Change of Mailing Address" form with your APN, the correct mailing address and your signature. It is important to include your signature because we cannot make the changes without at least one owner's signature. Mail the Change of Address Request to us. Or complete an E-File Change of Address Request Form.

    Assessor
  • Yes, the Assessor Parcel Maps are now available online, along with basic parcel data and current assessed values. You will be able to search by street address or Assessor's Parcel Number (APN). Access the online parcel data and maps search.

    Assessor
  • Not necessarily. The Assessor creates parcels for the purpose of valuation and taxation. There are instances in which the Assessor must divide a parcel into multiple parcels with separate Assessor Parcel Numbers. These parcel splits do not split a property legally and do not determine whether it is a buildable site. Typically, Assessor's parcels match the legal lot boundaries but you should never assume so without checking with the county or city planning departments.
    Assessor
  • If you are unsure of how to fill out the form, please give us a call so that we can explain it and walk you through the form. It is much better to call us rather than not filling it out because you may be penalized for not filing. Contact us at 530-265-1259 for further questions.

    Assessor
  • Yes, all equipment you use for your business is subject to assessment, regardless of its age or value. For further questions, contact the Assessor's office at 530-265-1259.

    Assessor
  • The California Constitution states that all tangible property is taxable. Property taxes for boats are not collected through a registration fee with DMV, as they are with automobiles. Therefore, you pay for property taxes on your boat through the county.
    Assessor
  • We need to know the boat's condition, if it was sold and who purchased the boat. If the statement is not returned, an estimated assessment will be made using the best information available, and a 10% penalty on the assessed value will be added for failure to file per Revenue and Taxation Code Section 463.
    Assessor
  • State law requires the Assessor to reappraise property upon change in ownership or completion of new construction. The supplemental assessment reflects the difference between the new value and the old value. The Auditor-Controller calculates the supplemental property tax, and prorates it, based upon the number of months remaining in the fiscal year in which the event occurred. The fiscal year runs from July 1 through June 30. A change in ownership or new construction completion which occurs between January 1 and May 31 results in two supplemental assessments and two supplemental tax bills. The first supplemental bill is for the remainder of the fiscal year in which the event occurred. The second supplemental bill is for the subsequent fiscal year. Notices of Assessed Value Change are mailed to property owners before supplemental tax bills are issued. Remember that supplemental tax bills are in addition to the regular annual tax bills. Supplemental bills go directly to the property owner and not to an impound account - where one might exist.
    Assessor
  • This is a question for the Planning Department, the Assessor's Office does not deal with zoning.

    Assessor
  • The California Legislature passed the California Land Conservation Act - commonly referred to as the Williamson Act - in 1965 to preserve agricultural and open space lands by discouraging premature and unnecessary conversion to urban uses. The Act creates an arrangement whereby private landowners contract with counties and cities to voluntarily restrict land to agricultural and open-space uses in exchange for a restricted income method of valuation that may reduce your property tax liability. Contact the Planning Department or call them at 530-265-1440, or
    Assessor
  • An escape is the bill for an increase to a prior annual roll. Change in ownership or the completion of construction can increase the assessed property value. If the increase in value is not added to the annual tax roll on a timely basis, then the increase will be billed at a later time. The reason for an escape can be construction built without a permit, an unrecorded change in ownership, (such as a death or unrecorded contract of sale, etc.) or other notification to the Assessor's Office.
    Assessor
  • We have public kiosks in our lobby office on which you can search by name, site address, or Assessor's parcel number. Or, if you know the location of the property you're interested in, you can view our Assessor Parcel maps to determine the parcel number and then use a kiosk to find the owner's name and mailing address. For more information contact the Assessor's office at 530-265-1232.
    Assessor
  • A transfer of ownership between parents and children as well as grandparents and grandchildren may be excluded from reappraisal for assessment purposes depending on and a few factors.  The first determining factor is the event date.  

    Transfers of ownership occurring prior to February 16, 2021, are under the rules of Proposition 58.   Generally, under Proposition 58, transfers involving the primary residence of the transferor are excluded from reappraisal.  Transfers of property other than primary residences are excluded however, there is a $1 million dollar lifetime limit per each transferee.  

    Transfers February 16, 2021, and later fall under Proposition 19.  Proposition 19 only allows an exclusion for primary residences if the residence was the primary residence of the transferor and will be the primary residence of the transferee.  Additionally, if the transferee utilizes the property as their primary residence at the time of transfer, then later moves out and the property is no longer considered primary the property is then reappraised.  Under Proposition 19 there is no exclusion from reappraisal for properties that are not the primary residence.

    Transfers between Grandparents and Grandchildren may also qualify for an exclusion if both parents of the children are deceased.

    For both Prop 58 and Prop 19 exclusions, an application must be submitted to the Assessor’s Office.   There are deadlines for submitting the applications.  Links to the applications are below.  You may submit them in-person, by mail, or by emailing them to assessor@nevadacountyca.gov.

    Below is a link to the State Board of Equalization website comparing Prop 58 and Prop 19.     

    Proposition 19 – Board of Equalization (ca.gov)

    Assessor
  • Most private easements are not reflected on Assessor parcel maps because they are not recognized separately for property tax purposes. The Assessor’s Office may be able to assist you with finding relevant recorder document numbers related to public or private easements. Additional Information can be then found by contacting:

    Recorders Office (530)-265-1221: For a recorded deed or a recorded subdivision map

    Title Company: May help you obtain a title report.

    The County Surveyor (530)-265-1222: May be able to assist you in understanding easement verbiage. An appointment may be necessary.

    Assessor
  • The Assessor’s Office may consider combining or splitting a parcel for assessment purposes only. Splitting or combining parcels does not imply legal lot status, nor does it constitute legal lot approval by any planning/building authority. The Assessor’s Parcel Boundary Change Request Application provides additional information and requirements – one can be obtained at the Assessor’s Office. Legal Lot splitting, combining or lot-line adjustments are done with the Community Development Agency/Planning Department.

    Assessor
  • Assignment of a property address is a function of the Planning Department (530)-265-1222.

    Assessor
  • You may contact The County Surveyor (530) 265-1222.

    Assessor
  • Complete the New Construction Cost Statement to the best of your knowledge. If a question on the form does not apply to your project, please put "N/A". Include any documentation you believe will assist our office in valuing the new construction, including photos. Complete the certification on the bottom of the form, including your signature and contact information, and return via mail, fax, email, in person, or submit online here: New Construction Cost Statement | Nevada County, CA (nevadacountyca.gov).

    Assessor