Current information about property ownership and assessment in Tuolumne County is available for viewing, without charge, at our office at:
2 S. Green St.
Sonora, CA 95370
Update from BOE on
Prop 19 concerning Parent to Child Exclusions and Base Year Transfers
Why has my assessed value increased by more than 2%?
A property that has been reassessed under Proposition 8 is reviewed annually to
determine its market value as of the lien date, January 1st. The assessed value of
a property having a Proposition 8 value may increase each lien date (January 1st)
by more than the standard two percent maximum allowed for properties assessed
under their Factored Base Year Value (Proposition 13); however, unless there is a
change in ownership or new construction, a property’s assessed value can never
increase above its Factored Base Year Value (Proposition 13).
Assessor Parcel Maps
The Assessor’s Office also maintains maps of every parcel of property in our county. These maps are continuously being updated to reflect new parcels and changes to existing parcels. Assessor maps are also available for viewing, without charge, at our office.
All assessor's parcel maps are now available online. The Property Search Tool / Value Notice allows you to view and print the current assessor parcel map, value notices, and some limited assessment data. The tool allows you to search by either assessor's parcel number (APN) or by street address. Some parcels, such as vacant land, have not been assigned street addresses, and an APN will be necessary to perform a search.
Hard copies of assessor maps, property characteristic profiles, and copies of assessment roll information are also available for purchase at our office. Please see the Assessor Fee Schedule for pricing.
California Revenue and Taxation Code Section 408.3. (d): "The Legislature finds and declares that information concerning property characteristics is maintained solely for assessment purposes and is not continuously updated by the assessor. Therefore, neither the county, nor the assessor, shall incur any liability for errors, omissions, or approximations with respect to property characteristics information provided by the assessor to any party pursuant to this section. Further, this subdivision shall not be construed to imply liability on the part of the county or the assessor for errors, omissions, or other defects in any other information or records provided by the assessor pursuant to the provisions of this part."
Assessment maps are created for assessment purposes only. They are not intended to identify legal parcels. Rather, they are intended to identify parcels for property tax assessment.
Functions of the Assessor
The Assessor must discover and inventory all taxable real and personal property in the county and determine a fair and equitable value to be enrolled on the annual assessment roll. These functions are largely dictated by the:
- California Constitution
- Revenue and Taxation Code
- State Board of Equalization
- Complete all mapping duties and assignment of parcel numbers
- Maintain the integrity of the mandatory audit program by keeping up with the statutory requirement to audit all businesses that have a value of more than $400,000 on a rotational four-year basis
- Process all exemption claims, including homeowners, veterans, welfare, church, and religious
- Process all mining claim, boat, aircraft, and business property statements
- Process all real property transfers and building permits that require reassessment
- Process a variety of claim forms for state and county mandated programs such as the Williamson Act, disaster relief, parent / child exclusions, and base year value transfers