More on the Assessors Job...

As I talk with folks about my campaign for County Assessor…the question keeps coming up….what does the Assessor do. So, I went to the County web page…and here is the “official version”, which answers some of the questions.

The Assessor produces an assessment roll that reflects the taxable values of land, improvements, and personal property listed by the Assessor’s parcel numbering system or the account numbering system.

In addition to the taxable value, the roll must also indicate the current status of ownership, the owner’s mailing address, and the existence of any exemptions as of the January 1st lien date. To accomplish this, the Assessor must discover, classify, and appraise all locally assessable property according to constitutional, statutory, and administrative requirements.

In addition to preparing the annual local assessment roll pursuant to Sec. 601 of the Calif. Revenue & Taxation Code, the Assessor must also produce the Supplemental Assessment Roll as provided in Section 75 through 75.8 of the Revenue & Taxation Code. (Sounds pretty technical)

Kind of says it all, and makes sense. As I continue my “asking questions” and then “getting questions”…this is a good answer.

Ron Largent, Candidate for Shasta County Assessor in 2010.

What is an Assessor in Shasta County?

What is an Assessor?

Over the past few weeks as I have started my campaigning for the Shasta County Assessors position, I have been asked the question: "What is an Assessor?" So, here is the answer:

What is an Assessor?

A County Assessor is the one all-county elected official that establishes the assessed value of all property in Shasta County by appraising that property under applicable State laws. This assessed value is then placed on a list with all other properties in Shasta County and this list is called the “Assessment Roll”. The Assessor also approves and applies all exemptions, which are added to the Assessment Roll.

What are the primary responsibilities of the Assessor?

1. To locate and inventory all taxable property in the County and identify ownership;
2. To establish a taxable value for all property subject to property taxation
3. To enroll the property to the Assessment Roll showing the assessed value;
4. To apply all legal exemptions.
5. In summary, the primary responsibility is to annually determine the proper taxable value for each property so that the owner is assured of paying the correct amount of property tax for the support of local government.

Why does the Assessor do this?

1. State law mandates that all property is subject to taxation unless otherwise exempted.
2. Property taxes are based on the assessed value of your property. Property tax bills will show land and improvements values on the land.
3. Improvements include all assessable buildings and structures on the land.
4. These property taxes then support necessary services provided to the residents of Shasta County, such as the Sheriff and Law Enforcement, fire protection, education, parks and recreation, and other vital services.
5. In general, properties that are owned and used by educational, charitable, religious or government organization may be exempt from certain property taxes.

How does Proposition 13 apply to the above?

1. Created in 1978, which substantially reduced property tax rates.
2. The Proposition established that the maximum levy the government can apply cannot exceed 1% of a property’s assessed value. Increases in assessed value are limited to 2% annually.
3. A reappraisal can be caused by four events: a change in ownership; completed new construction; new construction partially completed, and a decline in value, as in market value decline, which is presently the case.

Can any of the above be changed?

"Yes, by a vote of the people to amend the state constitution."

And, all of the registered voters in Shasta County, if they choose, can Vote for Ron Largent for County Assessor...it is your way to become involved for a "New Look in Government in Shasta County".

I Am Running for Shasta County Assessor in 2010

Ron Largent for Shasta County Assessor in 2010.

After many years of dealing with both City and County government both on real estate matters and on other matters of great importance to the general public, I have decided to run for a Shasta County elected office...that of County Assessor in 2010..

One of the concerns of all of us is the subject of taxes, and the threat to raise taxes to an unacceptable level. My commitment is that we must strive diligently to lower taxes, and this will be at the foundation of my campaign.

In that we will not officially file with the county to run for this position until February 15, 2010, I am interested, in the meantime, in talking with citizens that share my viewpoint and concerns. Please e-mail me at ronlargent@shasta.com or call me at 530-248-5601. I would be privileged to talk with you about how we, together, can work to keep taxes in a fair and equitable position with all of the citizenry.