Assessor **Public Information and Assistance**


The Assessor's Office provides a public information service to assist taxpayers with questions about property ownership and assessments. Call (530) 289-3283 if you have questions. Assistance will be provided.

IMPORTANT DATES


January 1: Lien Date

February 15: Legal deadline for timely filing of all institutional exemption claim forms.

April 1: Deadline for filing Business Personal Property Statements.

April 10: Deadline for payment of second installment of secured property taxes.

May 7: Deadline for filing Business Personal Property Statements without penalty. (Postmark accepted)

July 1: Assessment Roll delivered by Assessor to County Auditor.

July 2-Sept. 15: Period during which the Clerk of the Board accepts applications for assessment appeal hearings.

August 31: Deadline for payment of unsecured property taxes.

October 31: Deadline for Request for Informal Review for Decline in Value.

December 10: Deadline for payment of first installment of secured property taxes. Deadline for late filing of Homeowner's Exemption and Veteran's Exemption claim forms.


(Other filing periods may apply for Supplemental Assessments and Escape Assessments.)
PARCEL MAPS and PUBLIC RECORDS


The Assessor's Office develops and maintains a set of over 400 maps for assessment purposes. These delineate every parcel of land in the County. The parcel maps serve as the basis for the assessment of all real property in the County of Sierra. The maps are continuously updated to reflect new subdivisions and surveys. These maps are available for review and may be purchased at the Assessor's Office in Downieville. Assessment rolls, alpha indexes, and name/address labels are available for purchase in print or magnetic tape format. Click here for Assessor's Fee Schedule.




PROPOSITION 8 FAQ


1. Is the Assessor still accepting requests for 2010-2011 informal reviews?
Yes. The deadline to request an informal review is October 30th.

2. I received a notice stating that my assessment will be lowered, but the tax bill still shows the higher amount.
There is no way to control the amount of time it takes to process roll corrections as the correction needs to be processed by three county offices. It is always advisable to pay the current bill to avoid late penalties.

3. What year does my lowered assessment cover?
Your property is assessed at current market value as of January 1st. Your 2010-2011 reduction covers the period July 1, 2010 to June 30, 2011. For unsecured property, your taxes are due by August 31st. For secured property, the first installment is due by December 10th and the second installment is due April 10th.

4. Is the reduction permanent?
No. The reduction is temporary and only for the year 2010-2011. Your property will be reviewed annually until market value exceeds your factored base year value.

5. I received a reduction for 2009-2010. Do I have to re-file an informal review for 2010-2011?
No. If you received a temporary reduction for 2009-2010, our office will automatically review your property for January 1, 2010 lien date.

6. If I do not agree with the value of my informal review, is it too late to file for a formal appeal?
No. The deadline to file an appeal is September 15th.

7. I was not aware that there was a deadline to file for a formal appeal. Can I still file?
No. The Assessor informed taxpayers of this deadline by mailing notices in July.

8. I do not agree with my reduced value and timely filed an assessment appeal. What is the next step?
Pursuant to the Administrative Rules and Procedures for Assessment Appeals Rule 2004, the Assessor's office will contact you to set up a meeting.

9. Do I have to pay my property taxes if my assessment appeal has not been heard?
Yes. You are required to pay your property taxes based on the existing assessment. Be sure to make your payments by the December 10th and April 10th deadlines. If you appeal results in a reduction you will receive a refund of the overpaid taxes.

10. What are some of the reasons why my informal review was denied?
Your assessed value is lower than the market value of your property as of the January 1, 2010 lien date or there was insufficient information or data to support a reduction.