Siskiyou County Assessor - Recorder 311 Fourth Street Room 108, Yreka, CA 96097
Assessor (530) 842-8036 Recorder (530) 842-8065
Real Property Appraisal
Real Property consists of land and improvements permanently affixed to
land. Buildings and other structures, orchards, vineyards and certain
machinery or equipment affixed to land are classified as improvements.
Article XIII-A of the California Constitution (Proposition 13) requires
the Assessor to reappraise all property at its full market value when
any of the following occurs:
A change in ownership (see exclusions)
New construction is completed
New construction is partially completed on the lien date
The reappraisal of property acquired by inheritance from an estate or
living trust occurs as of the date of the death of the transferor. An
assessment will be made in the name of the estate even if the property
is sold rather than distributed to the heirs.
As long as there is no new construction or change in title, the base
year value may increase no more than 2% annually.
Personal Property Appraisal (Unsecured Property)
Personal Property consists of physical property not classified as land
or improvements. Boats, aircraft, mobile homes not on permanent
foundations, commercial, industrial and agricultural machinery and
equipment, business supplies, etc., are classified as personal property.
Personal property is reappraised annually. Assessments are based on
reported acquisition costs which are adjusted each year to reflect the
pertinent depreciation to each type of property.
Business owners file an annual Business Property Statement detailing
costs and disposals of equipment. Business inventory and licensed
vehicles are exempt from taxation.
All new mobile homes/manufactured homes (hereafter referred to as MH)
purchased after June 30, 1980 are subject to local property taxes. Those
purchased prior to June 30, 1980 may either be licensed with the
Department of Housing and Community Development (1-800-952-8356) or
enrolled on the local property tax rolls. Those on permanent foundations
are considered real property. MH improvements (decks, awnings, etc.) are
assessed as any other real property improvement. The California
Department of Housing and Community Development issues titles to MH’s
not on permanent foundations.
Boats and Aircraft
These are appraised annually at their current market value. Information
on their location and ownership is obtained from the Department of Motor
Vehicles, the U.S. Coast Guard, Federal Aeronautics Administration,
airport managers, and on-site inspections.
Possessory Interest Assessments
Taxable possessory interests are private property interests in publicly
owned, tax-exempt real property. A few examples include grazing rights
on Federal Lands, government employee housing, aircraft tie-downs or
hangar space at airports, and operations at the County Fairgrounds.
Property owners who sign a contract with the County, under the
Williamson Act, restricting the use of their agricultural land to
farming for a 10-year period are assessed annually using a legislated
form of income capitalization. This preferential value is generally
lower than it would be if the land were not restricted. Application is
made at the Siskiyou County Public Health & Community Development -
Home sites, structures and other non-living improvements are assessed on
the same basis as other property.
Timberland Production Zone (TPZ) is subject to a 10-year zoning
restriction, which is extended annually, where use is restricted to
growing and harvesting timber and certain compatible uses approved by
the local County Board of Supervisors. In return, the valuation of
timberland under TPZ for property tax purposes is based on its
restricted use, resulting in lower valuation than would otherwise be
under general assessment procedures. As with Agricultural Preserves,
application is made with the Siskiyou County Public Health & Community
Development - Planning Division at (530) 841-2100.