GENERAL INFORMATION

Parcel Maps

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  assessor@co.siskiyou.ca.us.

Calamity
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:

• File a written application no later than twelve months after the misfortune or calamity. Forms are available at the County Assessor's office

• Sustain real property damages from a misfortune or calamity on or after January 1, of at least ten thousand ($10,000).

Assessment Appeals

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 question.

Assessment Appeal Filing Periods are as follows:

Supplemental Assessment: No later than 60 days after the date on which the assessee was notified by Supplemental Assessment Notice

Regular Assessment: July 2 through November 30

Appeals are filed with the Clerk of Assessment Appeals Board.

State of California Administered Programs

Property Tax Postponement

Persons who are blind, disabled, or 62 years of age or older, with a limited household income, may have the option of having the State pay all or part of their property taxes on their house or mobile home. This deferred payment is a lien on the property and becomes due upon sale, change of residence, or death of the owner. This program is administered by the State Controller’s Office. For more information, call 1-800-952-5661.

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Siskiyou County Assessor's Office
311 4th Street, Room 108, Yreka, CA 96097
Telephone: (530) 842-8036, Fax Number: (530) 842-8059
Mike Mallory: Email || Website