Assessment Information
Agricultural landowners who sign a contract with the County placing their land in Agricultural Preserve Zoning have their agricultural land valued according to a special form of capitalization of income. The value is generally lower than the full cash value. Home sites, nonliving improvements, and outbuildings are valued on the same basis as other property under Proposition 13.
A limited amount of parcel information is available online. To see what is available you will need to know the 12-digit Assessment Number, 12-digit Fee Parcel (also known as an APN), or Street Address before you click on Assessor Inquiry.
The death of a loved one can be a life-changing and traumatic event. Setting affairs after a death should be straightforward. That's why the Office of the Assessor has created this guide for you. This is not a manual on how to settle all of a loved one's affairs, but the following are a few important things that need to be done if they owned property in Yolo County.
Related Forms
State law authorizes the Assessor to re-evaluate any property sustaining a calamity loss of $10,000 or more, and to assist the property owner in complying with approved procedures to obtain property tax adjustments.
Related Forms
Appraisal of Personal Property & Other Assessments
Mobile, Manufactured, or Modular Homes
Mobile homes sold new on or after July 1, 1980, are subject to property taxation. Most mobile homes sold prior to July 1, 1980, are not taxed by the county, but are registered annually with the State Department of Housing and Community Development (HCD). A mobile home placed upon a permanent foundation is subject to property taxation regardless of the date first sold new. Mobile homeowners subject to county property taxes.
Boats & Airplanes
Boats and airplanes are assessable for property tax purposes. They are assessed at market value in the county which the boat or airplane is habitually situated.
Business Personal Property
The owners of all businesses must file a property statement each year detailing costs of all supplies, equipment, and fixtures at each location. This annual statement is required unless the property qualifies for a direct assessment. Business inventory is exempt from taxes.
Any individual, group or corporation that has private use of publicly owned property is subject to a possessory interest assessment.
Property Tax Assistance for Senior Citizens & Blind / Disabled Persons
Information regarding the Property Tax Assistance Program may be obtained by contacting the Franchise Tax Board.
Property Tax Postponement for Senior Citizens
Information regarding property tax postponement may be obtained by contacting the State of California online.