How is the taxable value of real property on the local roll calculated?
The taxable value of real property on the local roll shall be the lesser of the following four items:
  • The factored base-year value of the property
  • The current market value of the property
  • The factored base year value or the current market value of the land plus the factored base year value or the current market value of the improvements if the property was damaged by a calamity and the county has not adopted a Section 170 ordinance
  • The assessed value as determined according to Section 170 if a county has adopted a Section 170 ordinance
The custodial officer of the local roll shall make the roll or a copy available for inspection during regular office hours.

We always encourage you to contact our office at (530) 283-6380 for a review of your assessment prior to filing a formal appeal.

Show All Answers

1. How do I appeal a supplemental assessment?
2. How do I appeal a base-year value assessment?
3. How do I appeal a current assessment?
4. How is the taxable value of real property on the local roll calculated?