What The Assessor Does
The Assessor is responsible for determining the assessed value of all taxable Real and Personal Property located within Madera County. Under the California Constitution and the Revenue and Taxation Code, the Assessor has four primary duties:
- Locate all taxable property within Madera County
- Identify the person who owns, claims, possesses, or controls property on the Lien Date (R&T § 405)
- Establish the assessed value of all taxable property in accordance with the law
- Publish both an annual and supplemental assessment rolls
What The Assessor Does NOT Do
- The Assessor does not establish tax rates
- The Assessor does not issue tax bills
- The Assessor does not collect or refund taxes
- The Assessor does not determine special assessment or maintenance district fees
Legend of Frequently Used Abbreviations
- California State Board of Equalization (SBE or BOE): State agency that oversees and assists in the application of Property Tax Law by each County Assessor's Office.
- California Department of Housing and Community Development (HCD): State agency that, among other things, oversees the registration of Manufactured Homes.
- California Department of Motor Vehicles (DMV): Provides vehicle and vessel ownership information to Assessors Offices.
- Madera County Assessment Appeals Board (AAB): Five person appointed board that presides over Assessment Appeal Hearings in Madera County.
- Revenue and Taxation Code of the State of California (R & T): Codified Laws that define and explain the application of Proposition 13 for the entire state.
- Base Year Value (BYV): The assessed value established in the year of property acquisition or new construction.
- Factored Base Year Value (FBYV): The annual maximum 2% increase in assessed value allowed by Proposition 13 to the Base Year Value.