Property Value Reviews

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R&T Code Section 51 states that the taxable value of real property shall be the lesser of Base Year Value or Full Cash Value.  The Assessor recognizes the responsibility to enroll the appropriate values during a declining market. A Proposition 8 reduction is a form of assessment relief. It may be applied when a Property’s taxable value exceeds the current market value. For a better understanding of Proposition 8 Assessment Relief and other assessment questions, you can go to our Assessor Information/Pamphlets section.

            WHAT ARE WE LOOKING AT FOR 2010

Value Reviews in Shasta County as of January 1, 2010

In recognition of the decline in the market values as of the January 1, 2010 lien date, the Shasta County Assessor’s Office made a proactive review of approximately 51,000 properties that had sold since January 1, 2001.  This review resulted in the reduction on 23,375 properties and a savings of over 21 million dollars for the property owners of Shasta County.  This means 21 million that stays in the pockets of Shasta County residents. 

 

A breakdown of the change percent for the 23,375 reductions is a follows:

 

Number of Changes

% of Change Count

60% or more

660

2.83%

50% - 60%

1232

5.27%

40% - 50%

3135

13.41%

30% - 40%

5405

23.12%

20% - 30%

5599

23.95%

10% - 20%

5182

22.17%

up to 10%

2162

9.25%

Totals

23375

100.00%

  

A historical review of recent value-declines in Shasta County

 

Value Reviews in Shasta County as of January 1, 2007

 

With the downturn in the housing market in evidence in mid 2007, the Assessor’s office determined that it was necessary to look at the assessable values to be enrolled for the 2007-2008 tax year.  The lien date values (as of January 1, 2007) were compared to the market values, determined by analyzing sales occurring up to 90 days after the January 1st lien date.  The evidence indicated that the decline in values began around mid 2007.  Due to the fact that the market decline began to occur after the allowable time period for comparison to the lien date values, an extensive review was not necessary for 2007.  It did however shine a light on the widespread reviews that would be necessary in 2008.

 

Value Reviews in Shasta County as of January 1, 2008

 

By January 1, 2008, Shasta County had been experiencing value declines for several months.  Through extensive discussion with the appraisal staff regarding sales, it was determined that a review of all sales that had occurred since January 1, 2005 was required.  This review of approximately 15,000 files resulted in 5,496 reduced values and a savings of over 3.8 million dollars for the property owners of Shasta County.  

 

Value Reviews in Shasta County as of January 1, 2009

 

In recognition of the decline in the market values as of the January 1, 2009 lien date, the Shasta County Assessor’s Office made a proactive review of approximately 32,000 properties that had sold since January 1, 2003.  This review resulted in the reduction on 16,400 properties and a savings of over 12.7 million dollars for the property owners of Shasta County.  This means 12.7 million that stays in the pockets of Shasta County residents. 

 

A breakdown of the change percent for the 16,400 reductions is as follows:

 

%Change

Number of Changes

% of Change Count

60% or more

239

1.46%

50% - 60%

423

2.58%

40% - 50%

1070

6.52%

30% - 40%

3176

19.37%

20% - 30%

4929

30.05%

10% - 20%

4486

27.35%

up to 10%

2077

12.66%

Totals

16400

100.00%

 

  

Leslie Morgan and the entire staff of the Shasta County Assessor-Recorder strive to represent the residents of Shasta County by taking a proactive approach to values, exemptions, and corrections.  The approach utilized for declining values is just one example of their dedication to fair and accurate assessments.  We hope that this information helps to better assist you with understanding Shasta County’s valuation review process.  Should you need clarification, or have comments, we welcome you to contact our office at (530) 225-3600.  We look forward to the opportunity to discuss your questions and concerns.

 

 

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