Siskiyou County Assessor - Recorder
311 Fourth Street Room 108, Yreka, CA 96097
Assessor (530) 842-8036 Recorder (530) 842-8065
The Assessor’s Office establishes and maintains a set of maps which show every parcel of land in the County. These maps serve as the basis for the assessment of all real property in Siskiyou County. The maps are continuously updated to reflect new boundary lines, subdivisions and surveys. These maps are available for public review and copies may be purchased at the Assessor’s Office.
Reduction in Value
Proposition 8 (Informal Value Review)
The Assessor is required to value property annually at the lesser of its factored base year value or market value. Reductions are either initiated by this office or can be based on a request from the taxpayer. After a review, a property will receive a temporary reduction in value if its current market value is found to be below its factored base year value. This reduced value is subject to change on a yearly basis, either upward or downward, until the current market value exceeds the factored base year value (example). In the event you feel your value to be excessive, we urge you to contact our office as soon as possible for an informal review at (530) 842-8036 or toll free at (888) 854-2000 ext 8036. You may also e-mail us at email@example.com.
California law provides property tax relief for taxpayers whose property was damaged or destroyed. This property tax relief is available to owners of real property, business equipment and fixtures, and to owners of aircraft, boats or certain mobile homes. This program requires reassessment of the property to reflect its damaged condition, and the subsequent reduction or partial refund of the current year's taxes. After the property is fully repaired, owners will retain their previous base year value if the property is rebuilt in a like or similar manner. Property suffering a gradual deterioration over a long period of time does not qualify.
The program allows real property owners who incur damages of at least ten thousand ($10,000) from a misfortune or calamity to apply for a reassessment of their property.
To apply for relief, applicants must:
If there is a difference of
opinion over the value of a property, the owner should contact the
Assessor’s Office for an informal review. If the disagreement continues,
the property owner has the right to file an appeal. Siskiyou County has
a three-member Assessment Appeals Board, appointed by the Board of
Supervisors, who will consider all evidence presented by the property
owner and by the Assessor’s staff at a formal hearing. The Appeals Board
makes the final determination as to the value of the property in
Assessment Appeal Filing Periods are as follows: