Under State law (Proposition 13), real property is generally subject to reappraisal when a change-in-ownership occurs, or upon completion of new construction.
When a sale or transfer occurs, the Assessor's Office receives a copy of the deed and determines if a reappraisal is required under State law. If it is required, an appraisal is made to determine the new market value of the property. The owner is then notified of the new assessment. If you receive a notice of reassessment you should read it carefully. In addition to notifying you as to the new assessed value the notice contains important information about your right to file an appeal should you believe that the value is incorrect.
- State law requires that we collect this tax at the recording of a document involving a transfer. Documentary Transfer Tax is collected on all real property transfers when the value (or consideration) exceeds $100.00. The tax is based on the value (or consideration), minus any existing liens or encumbrances, at a rate of $.55 per $500.00 or fraction. (Revenue & Taxation Code 11911)
- State law prohibits us from providing assistance or advise in the preparation of legal documents. Most office supply and stationery stores carry legal documents that may fit your situation. You may contact your legal advisor for assistance in the preparation of your document. (Bus. & Prof Code 6125)
- State law prohibits us from providing assistance or advice in the preparation of legal documents. You may contact a legal aid service listed in the yellow pages and or your legal advisor for assistance in completing legal documents. (Bus. & Prof Code 6125)
You can record a document at the Kings County Clerk/Recorder, 1400 West Lacey Blvd., Hanford, CA 93230. For more information, call (559) 852-2470
The Assessor's Office prepares and maintains nearly 9,000 maps delineating every parcel of property in the County. These parcel maps serve as a basis for all property assessments, and are continuously updated to reflect new subdivisions and surveys. These maps are available for review and purchase at the Assessor's Office. For more information, call (559) 852-2486.
The Assessor's Office provides a public information service to assist taxpayers with questions about property ownership and assessments. Property ownership information is available for all properties in the County. It is available over the phone or in person at the Assessor's office.
The Assessor's Office also provides recent property sales information for public review as well as property characteristic information for purchase. Both sales and characteristic information is available for inspection, for a fee, at the Assessor's Office. For more information, call (559) 852-2486.
Many legal documents such as deeds and affidavits of death can be obtained at any office supply store. The Preliminary Change in Ownership Report is also available on our website or by calling (559) 852-2470.
By State law, the Kings County Assessor, Clerk/Recorder staff is not permitted to give legal advice or to assist in document preparation.
The document must be typed or filled out legibly in ink. It should include a complete legal description of the property and the parcel number. We recommend that you seek the advice of an attorney before filing documents that affect the ownership of your property. You should also file a Preliminary Change in Ownership Report with the deed when it is recorded. Legal requirements for recorded documents may be obtained by calling (559) 852- 2470.
This is a legal document that may be required by title companies or attorneys in order to make the death a matter of public record. The notarized document should be recorded in the Kings County Clerk/Recorder's Office with a certified copy of the death certificate. For recording information, please call (559) 852-2470.
- To report the death of a property owner, you may fill out a Preliminary Change in Ownership Report and send it to the Assessor's Office with a copy of the death certificate. The death of a property owner is a change in ownership and may affect your property taxes. Failure to report the death may result in penalties. If the property is in a trust, you may want to review the trust papers with an attorney.
A change in ownership may result in an increase to your property taxes. If a transfer is between parent and child or between spouses, it may be excluded from reappraisal in certain circumstances. If you have any questions, please call (559) 852-2486.
In order to change the name as it appears on assessment records, a new deed should be recorded. Record the notarized deed in the Kings County Clerk/Recorder's Office along with a Preliminary Change in Ownership Report. For recording information, call (559) 852-2470.
We recommend that you seek legal advice and assistance from an attorney before filling out documents that affect the ownership of your property.
Senior citizens 55 years or age or older, and those who are severely and permanently disabled, can buy a residence of equal or lesser value than their existing home and transfer their current taxable value to their new property. This provides property tax relief for seniors and the disabled by preventing a tax increase if they sell their existing home and buy another. For more information, call (559) 852-2486.
A veteran who is rated 100% disabled, blind, or a paraplegic due to a service-connected disability incurred while in the armed forces (or the unmarried surviving spouse of such veteran) may be eligible for an exemption of up to $150,000 off the assessed value of their home. An application must be filed with the Assessor's Office to determine eligibility for this program. For more information, call (559) 852-2486.
New construction may be excluded from a supplemental assessment. The property must be for sale and unoccupied, and the builder must file a claim form with the Assessor's Office prior to or within 30 days from the start of construction. For more information, call (559) 852-2486.
If you own and occupy your home as your principal place of residence on January 1, you may apply for an exemption of $7,000 off your assessed value for an annual savings of approximately $70 on your property taxes. New property owners are automatically mailed an exemption claim form. If you believe that you are eligible for the Homeowners' Exemption but are not received it call the Kings County Assessor's Office at (559) 852-2486 orclick here to download the application.
The California Revenue and Taxation Code Section 170 and the Kings County Code of Ordinances provides that every assessee for any taxable property, or any person liable for the taxes thereon, whose property is physically damaged or destroyed in value of five thousand dollars ($5,000.00) or more, without fault of the assessee or person, may apply for reassessment of that property, within ninety (90) days of the occurrence of the damage. For more information, call (559) 852-2486 orclick here to download the application.
The transfer of real property between parents and children can be excluded from reappraisal for property tax purposes. The principal place of residence and up to a maximum of $1,000,000 in assessed value of any additional property may be transferred without a tax increase. An application must be filed with the Assessor's Office to determine eligibility for this exclusion. Call (559) 852-2486 for more information or click here to download the application.
State Law requires the Assessor to enroll the lower of your property's current fair market value or its factored base year value under proposition 13. The Kings County Assessor mails every property owner a notice in late June or early July that details the assessed value to be enrolled for the next tax year. It is important to review that value and contact the Assessor's Office if you have any questions. Generally disputes regarding your property value can be resolved with an informal value review. If after the review you still feel that your property's value is assessed higher than its current market value you may file an Application for Changed Assessment with the Clerk of the Board of Supervisors between July 2 and September 15.
You may download the Section 51 Applications here:
For more information on how a Section 51 Value Reduction works, please click here.
The Assessor also mails notices of changed values for all supplemental assessments. If you believe that the value on your notice is incorrect you should call or visit the Assessor's Office for an explanation of the new enrolled value. If after talking with the Assessor's Office you still believe that the value is incorrect you may file an application for changed assessment with the Clerk of the Board of Supervisors. Appeals of supplemental assessments must be filed within 60 days of the date on the notice. Call (559) 852-2486 with any questions you may have about the value of your property.
The Assessment Appeals process is a formal legal proceeding involving the Assessor's Office, the Property Owner or their representative, and the Kings County Board of Equalization. The Assessment Appeals process has specific rules and regulations that the Property Owner, Assessor, and the Board of Equalization must follow. An excellent source of information regarding the assessment appeals process can be found on the California State Board of Equalization website and the Kings County Board of Supervisors website. Click on the links below for more information.
California State Board of Equalization Publication 30:Residential Property Assessment Appeals
For the Kings County Board of Equalization Assessment Appeals Rules and Kings County Application for Changed Assessment please see the Clerk of the Board's website.
If you have any questions regarding the Assessment Appeals Rules or the Application for Changed Assessment please contact the Clerk of the Board of Supervisors at (559) 852-2362.
Boats and aircraft are taxable and appraised annually at full market value. Their value is determined by reviewing purchase information and comparable sales. If you have questions regarding your boat or aircraft assessment please call (559) 852-2486.
- Personal property is appraised annually. Each person owning taxable personal property of more than $100,000, or any person upon request of the Assessor, must file a signed property statement each year with the Assessor's Office detailing the cost of all their supplies, equipment, and fixtures at each location. Click here to download forms.
Newly purchased mobile homes, and those on permanent foundations, are subject to property taxes. Older mobile homes bought before June 30, 1980 are generally not subject to property taxes. They are licensed under the jurisdiction of the State Department of Housing and Community Development.
This statement is required by State law to be filed with all property sales and transfers at the time of recording. If it is not filed, a $20 fee must be charged and the Assessor's Office will send out another statement to obtain the required information. This statement is used solely for appraisal purposes, and is confidential. For more information, call (559) 852-2486.Click here to download the form.
State law requires the Assessor to reappraise property upon change-in-ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. This value is then prorated based on the number of months remaining in the fiscal year ending June 30. This supplemental is in addition to the regular tax bill. To appeal a Supplemental Assessment, an application must be filed with the Clerk of the Board within 60 days of the mailing of the Notice of Supplemental Assessment. For more information, call (559) 852-2486
New construction, such as a room addition, is generally reappraisable. Construction that replaces or repairs an existing structure, such as a new roof or replacing an air-conditioning unit is generally not reappraisable.
When valuing new construction, the market value of the addition is determined and added to the existing base year value of the property. New construction can also mean that an assessed structure has been removed. In this case the factored base year value of the demolished structure is removed from your assessment. As with changes in ownership, the property owner is notified of the new assessed value.