Prop 13

WE ARE NAPA COUNTY

Assessor

John Tuteur Assessor

Proposition 13 Information

Title
Adding Persons to Title For Financing Purposes 
Discussion of changing title for financing purposes.
Assessment Roll 
 Assessment Roll
Assessor Does Not Do Assessments 
 Assessor Does Not Do Assessments
Change In Ownership 
Explains how changes in ownership establish base year values.
Construction In Progress 
Explains how construction in progress is valued for tax purposes.
Death of Real Property Owner 
Death can trigger a change of ownership and perhaps a reappraisal
Declines In Value 
 How the assessor can recognize real estate market downturns.
Exclusions From Supplemental Assessment 
 Exclusions From Supplemental Assessment  
Field Discovery of New Construction 
 Field Discovery of New Construction
Life Estates 
Explains valuation of life estates and when they may result in reappraisal. Consult an attorney for guidance
New Construction 
Explains how new construction adds to base year value.
Non Pro Rata Distribution of State 
 Non Pro Rata Distribution of State
Non Pro Rata Distribution of State(2) 
 Non Pro Rata Distribution of State
Partial Interest Transfers 
 Partial Interest Transfers
Partial Interest Transfers(2) 
 Partial Interest Transfers
Personal or Business Property 
 Personal or Business Property
Preliminary Change of Ownership 
Explains need for full disclosure of transfer data.
Proposition 13 & Public Agencies 
Proposition 13 & Public Agencies.  If your property was aqcuired by a public agency, you may be able to transfer the base year value to replacement property.  Find the qualifications here.
Repairs or Renovation 
Explains when repairs become renovation and add value.
Signatures on Assessor Forms 
 Signatures on Assessor Forms
Supplemental Assessments 
Explains supplemental assessment for change in ownership and new construction.
Valuing New Parcels 
  Valuing New Parcels
What the Assessor Does 
 What the Assessor Does
When Local Governments Pay Property Taxes 
 When Local Governments Pay Property Taxes
When the Market Recovers 
How values are restored when the market recovers.