Loading...
HomeMy WebLinkAbout _ 2C--Presentation by Shasta County Assessor-Recorder Leslie Morgan � � �' � � � � � � ' � �' � � ' � ` CITY OF REDDING REPORT TO THE CITY COUNCIL MEETING DATE: October 15,2024 FROM: Sharlene Tipton, City Clerk ITEIVi NO. 2C ***APPROVED BY*** R. �� �� �� „ tr,,,�� �� � 1 r ,.x � ; � ��� ����r� alt���`�� t�a �C 1�,� � i�;'7���C}?�F � it�,C�i ��t t� � l t?i'�,{'2{}? ,, . �"S' P� � stipton@cityofredding.org btippin@cityofredding.org SUBJECT: 2C--Presentation by Shasta County Assessor-Recorder, Leslie Morgan Recommendation Presentation by Shasta Caunty Assessor-Recorder, Leslie Morgan, praviding the Office of Shasta County Assessor-Recorder's Annual Report for 2024-25. Attachments 2024-25 Annual Report ��,��� {��`� ��"`�� �'��y �" '� � � � � tcs�.� � � � �- '"� ���������� OFFICE OF ASS�SSOR- R�CORDER , - . . . . . . . What's inside the Annual Report? The Assessor-Recorder's Annual Report offers a detailed statistical analysis of the Assessor's local assessment roll which is the official list of all the assessed property within the County as of the January 1 St Lien Date, and a review of the Recorder's statistics for documents recorded and funds collected for various local agencies and the State of California. , = �can����� MESSAGE FROM THE ASSESSOR-RECORDER................................................................................. 1 RESPONSIBILITIES OF THE ASSESSOR-RECORDER.......................................................................2 ASSESSOR-RECORDER ORGAZATIONAL CHART...................................................................... 3 SHASTA COUNTY ASSESSOR TAXABLE VALUES.......................................................................4 LOCAL ASSESSMENT RO�L CHANGE.......................................................................................................................4 BY CITY/UNINCORPORATED .................................................................................................................................5 BY SCHOO�DISTRICT.............................................................................................................................................J PROPERTYTAX EXEMPTIONS..................................................................................................................................8 SHASTA COUNTY ASSESSOR ASSESSMENT HISTORY.............................................................. 9 PROPOSITION 13-ASSESSMENT ROL�GROWTH...................................................................................................9 SUPPLEMENTAL ASSESSMENTS........................................................................................................................... 10 SECTION 51 VA�UE REVIEWS(PROP 8)................................................................................................................ 11 OTHER ASSESSMENTS.......................................................................................................................................... 12 ASSESSMENTTEAM............................................................................................................................................. 13 SHASTA COUNTY ASSESSOR PERFORMANCE MEASUREMENTS....................................... 14 COST PER ASSESSMENT....................................................................................................................................... 14 ASSESSMENT RPPEALS ........................................................................................................................................ 15 SHASTACOUNTY PROPERTY TAXES........................................................................................... 16 General Revenue By Source/Percentage of Each Tax Dollar............................................................................. 16 CALIFORNIA STATE (BOE) ROLL vs LOCAL ASSESSOR'S RO�L............................................................................... 17 SI-IASTA COUNTY RECORDER........................................................................................................ 18 DOCUMENTS RECORDED AND FILED................................................................................................................... 18 OTHER AGENCY FEES........................................................................................................................................... 19 Documentary Transfer Tax(DTT) .................................................................................................................... 19 Building Homes&Jobs Act(SB2)..................................................................................................................... 19 DistrictAttorney Fraud Fee............................................................................................................................. 19 HISTORICA�DOCUMENT STATISTICS................................................................................................................... 20 VITA�RECORDS.................................................................................................................................................... 21 RESTRICTIVE COVENANT MODIFICATIONS(AB1466).......................................................................................... 21 �����.o��t��;���� � � SHASTA COUNTY ��: � OFFICE OF THE ASSESSOR-RECORDER �"'� LESLIE MORGAN,ASSESSOR-RECORDER 1450 Court Street,Ste 208-A Intra-County toll free: 1-800-479-8009 Redding,CA 96001-1667 County website: www.shastacounty.gov Voice-(530)225-3600 Calif. Relay Service @711 or 800-735-2922 Fax-(530)225-5673 June 30, 2024 MESSAGE FROM THE ASSESSOR-RECORDER The attached report contains a detailed analysis of all taxable property values in Shasta County as of the Lien Date, January 1, 2024, including exemptions granted by this office pursuant to California State Law. This report does not include the taxable value of properties assessed by the California State Board of Equalization. U , � �, , , �,� . . , � �, ,. , , � ,. t� At a basic tax rate of 1%, the assessrnent roll will fund schools and local � , governmenfi with ouer $232 rnillion in revenue! � � r A proactive approach continues to be taken to initiate Section 51 (Prop 8) reviews in order to appropriately value properties and provide an accurate tax roll. As a result, 3,407 property owners were notified that their taxable value has been enrolled at a reduced current market value. These reductions were based on a comparison of the current market value of their property as of January 1, 2023, to the factored base year value (Prop 13 value) of their property in accordance with State law. This report also contains Recorder statistics that are kept on a calendar year basis. For 2022 the number of recorded deeds decreased 21.4% from calendar year 2021 while the total number of recorded documents decreased 32.0%. Total Documentary Transfer Tax (DTT) decreased 12.3% over the prior year and was distributed to the County of Shasta $1,413,609, the City of Redding $516,230, the City of Anderson $52,335 for, and the City of Shasta Lake $36,242. Additional fees of$1,564,282 were collected and distributed to the State for the Building Homes and Jobs Act, as well as $43,546 collected on behalf of the District Attorney. � The Recorder collected DTT for 2022 of ouer $2 1"i'111110f1 d011arS� � � , It is through the hard work, dedication, and prafessianalism of the employees in the Assessor-Recorder's Office that this year's work was completed. I want to thank them for their exceptional effort and dedicated public service. � ��I����rGr C7�T1T61l�tlr�e eS"t,III 1 "M+��Ci: Thank you for the privilege of serving as your Assessor-Recorder. f�f�'�uq" Y'�f�1 * . ���' �„}.�� �f 454{'�' y . � �. _"._._. ........ � ,� .: ,. . . �eslie Morga sessor-Recorder �` `, ,�. >�p,. G� �r` H�,me 1 2024-2025 Annual Report ����.o�����,�� �� � �� � �9ctr� The Assessor, a locally elected official, is responsible for locating, identifying the ownership, and determining the value of all assessable real and personal property within the County of Shasta. The Assessor must complete an annual assessment roll containing the assessed values for all properties subject to local assessment. The assessment roll must be submitted to the County Auditor by July 1 St of each year. The Assessor's staff determines whether property that has changed ownership is subject to re- appraisal under the provisions of Proposition 13. In addition, all new construction must be appraised in accordance with the law. The Assessor's staff maintains about 5,000 Assessor Parcel Maps as well as creates new maps based on cadastral data found on recorded surveys and maps. Assessor maps are also the base map for the County's Geographic Information System (GIS). In addition, the Assessor's cadastral mapping specialists keep track of all Tax Rate Area geographic boundaries to make sure the tax revenue goes to the correct entity. All this is done electronically allowing the Assessor's Parcel Maps to be accessed by computer terminals. Other functions of the Assessor include the granting of all legal exemptions, the defending of assessment appeals before the Assessment Appeals Board, the annual valuation of all business personal property and other taxable personal property such as boats and aircraft, and the Assessor's staff must perform all mandatory property tax audits on business properties as defined by law. The Recorder is responsible to examine, index, and electronically image all recordable documents submitted that meet statutory recording requirements. All vital records (births, deaths, and marriages) are filed with the Recorder. The Recorder must collect and account for all fees and transfer tax related to the recording of documents according to the law. In addition, the Recorder must preserve maps and other land records important to the history of Shasta County by using appropriate technology and by adopting proper storage methods. The Recorder provides electronic access to recordings for the public in the Recorder's lobby. The Recorder also has online access to recorded documents, available by paid subscription to title companies and other businesses, which streamlines the recording process in Shasta County. The Assessor-Recorder's Office maintains a web site (see below) with assessment and recording information available to download free. In addition, the Assessor's Maps and assessment roll information may be viewed and printed. The Recorder's Index of recorded documents may also be viewed on this site and vital records may be ordered on-line. # ASSEssoR-REco�ca�R Co��rACTs ; Assessor Website: htt �;I/�nr��:�h��fi�����t o c��r/�������r � G Real Praperty: (530}225-3600; ; RealProperty@shastacounty.gou ' � PersonalProperty: (530);225-3640 PersonalProperiy@shastacounty.gov �' Exemptions: (530)225-3636 ` Exemptions@shastacounty.gov �� � Transfers:;(530)225-3600 � Transfers@shastacaunty_gov ; Reeorder Website: htt �;dfw�r�re�h��t�����t , ��Ir���rd�r ' Recordings: (530)225-5671 ,' Erecording@shastacounty.gov , Vital Records: (530)225-5678 ' VitalRequest@shastacounty.go� ; H�me 2 2024-2025 Annual Report ����.o�����,�� � ; me�.� � � � � . ,� � a a, `�n.y � �Att � ��, j��l��t`l��t`l��t`l��t`l��t`l��t`l��t`l��t`l��t`l��t`l�i�t`l��`l��`l��`1��4�4��5� �{; Sl S: 3 S�.S i 7jl)}�� ��t�,{;� ���i'�� a �t' sttis�s� r� �t + �:ify �x.ir,�. �f �'tt# }tYiF j} ki }1 Yi y C S ; 1�4�zj t t }�st1{�f�l{� } .,t t y � j E r ��t;yk�.�1 r rf�+,:�t ,.,�,�sJ``;a; �� .t,,,,<ti�,�s. .�td,.at,r;.�r,�, .. .,a��.�.�.�.�.�.��:��.�.�.�:�w� .�.�.�.�:��.�.�.�.�.�.�.q.... . , . ....... ...... .. ... .. .. ' " ,�"�;,, t .... .,�.,� , , �,,�..,� . ��, , ��., ��� . . , � �`� � t , t � �� ` a �t.•., ,,, d ` � � � ������� ��������; e�Ct��� ���TF9�`` CY�BCt w w w w. w w w w. w w w w w �.�� ��������� ��������� a w.,w� w.,w.,w�� �,������ ���m�a .�����k ������,��,, �� ��.' � �« �, �,. �T���PC����`� �#`��'�IPkt�!'��f`- ��"�t"�l�9$�1'��9"• �...,,.,«.�,.�e� ��.,��. .�.�A � e �p�ri�i�ds�'e���er� ��31��'�l�t� ���.w.�w,.�. w.�µw,w.w�.�..�� ,�..�,��.w.���. S�nicar r ��t' , ���r I�# w �. �,. ���#�'e�s � R��i i'� � '. w .. ��+r���� �pp�� r , i w���������� ����� � �.r, n� � � .. �„ �� � . � �i�p����� �t�� � ��, � �� ��� , ,����������������s� ���S�t,��� �y��������, � )���r}�s�js rr��r}�r��� f i ^•YS �#��� 74�� �{ �2�� �� { s���sr��s�as- ry�s��s�����a�. ���� , � ���� ��� , � � ��� �� � ��� ���� ��"d�ft�F',Y v9��t� i a�fk"�E�?ad�"'.tc'!�� � 1 � ���..���� ��`�J 1 ���� � �`��� � 1 t �nY� .. . . . .. .. . . ���5'�� n�. t+ f, t2 5�����': ���.`i$.,�5;�'�t�s�tt r�t�.�lr'�'.��i§;��..: i�����f��`.'�5x�h„��7��3�.��.,��s��r,�.. �s��961��"�5 c*#���i �erai�°����sr- � � ��`���#��� { ������( ��t'������'s`��i��a¢�' �,�; �������������������'°�b}���� y�`� g �qy �rr�rr A,�.�,�r- t{ t� Fl���{.t�+�c7 �k w�'� � Y i �• ' t l � �'r�t:2CC��t"��"d�$#�t r4� �3� 1 � ��{���� Y x a��.'4���� �����s'.� � ��r t J'fy F � 0 �,�r�.c��r,�fir ��,� �_� t���t,f, s U,�S�x�t=���`S�� ��4�Y���r����������i��„�Y��,��� �n„ ga���rq�-�} � �4��+�+.5� Id�i X,§4pY"�'"31 � 4 1 t {S� t y'y`y' a�s�y '�"� py� a'�"�'`� }� �' � 4 a` �` 4 �'�2� `�"��`k�1£� f ���S t �f�?{����r k t �� �+� u8. �&k . . . �$M ���„� � F ���� ��,�,� � p ������ �`f��������{�}����'�� . . . �it���>��ri`,41,r�''2a�irr ,S��p:`�f,. ���{:y��5�..�t�'{tG'z"�o-Fkk#,Y??���i��k,�! �£.���{���� ���� t'��'��, .��i}�8i�. °�4"�C- I _ _ z�t�, ��r n btU�?��S tt���.�. ��^ 4��" ��3t�P�i�i:t�{9�$ �t���� � � � r t � � r�tn,�,�, 3i a �,'�� ��� �����tq���d ���;It��t �'' N�t � ������; �t� �� r ` �,s . �i t c S � � }it�����s��ttt�tr,t�2��}����u�' ��ti�a���st�af.�? �.Y,lt�����'. . ... .... .... Y ..... � � m�a"�F'X Ya�� � . .��'� � t��� �ijl`ra�'� �'���� �a�`�# '`������t��� ��s�� ����h�`� t f����-: ��r"�7}'� 3 � �{�i���. ���',`�����3.1t P�S�i.f Yira��ut�����!'. �`�{3�4U,l���7"ti,'i�;;'Z3.Sy#t�r•tf��t,��,it4.! �� ��`P4 � : . .... ... .... �,"��, a�''�°�� �,`�,'�tf 1������i �`�t�'ff�'�����'ri ���� ��� � .� �����4�xt:,�����n,� ,���� ��� �! � �' � � ' � ' �� # � �;� � �,��{�; � �� � �� ; 7����� 2 �����5 }������r�� ��s���i������� }���������(1����#��f�t�i�t������, ���}��>,, rrs,ttt .,���£� �� ' _ ��� ; �� �' ' �a�• d� y ��. Home 3 2024-2025 Annual Report ���.o����;�� �`�' �'� � � a . � � � � � � . � �'�: � �ct �' ��� ����� ��� ��� The annual assessment roll is based on the value of ali property as of the January 1 �ien Date. Assessment roll growth is determined by the combined net annual assessment of transfers of ownership, new construction, the annual statutory increase, business and personal property, and exemptions. �C}�d.T ��E VA1�t3�� �Jc�.�,S�1T� I��Ct 1MP�fF17t1" F�EF��F°�t7� {��t��S ��`�;+���'s�t_�s�;:� �E� �4���r��r� �,(3�� ���,�t��,�aa ���,C�2�,���v �i�,��1Y,5�� 't,�2�,���1,��� �,`���F.�w,� �;�<':�j �,�1$,6{d�19�6� �����r�� 43,��� 2,��2,���,6i� �,��i�,7��,��t� a�1.�1{�>��1 1�„��,4�'9g�"�7 ��4���.���,���il �2,573,3�3;7�� ��������� �,�{�� 2;�4;�t�(1,94� 7��},�5�,��� �C3,���3;��'l �,{�4�,86Q,�T4 t:'�����t�f+�; 1;[��S„9�7,Q6� ���r���r���a�����1 ��,�54 �,��C?,74�,�"r3 �,��1,92�>��� �i��,��2,t�� 9,��9,3�a,Q�B (��'�;��;�.��'�j 9,�2�,94�;7�t� ��?�4 T F.��E 1t�L�t.�F� �C�t�Cltyy Ttst�il ��,7�"3 �e� �,4��.2��a�ki�9 17,�7�.��:��{� 5��,9�d�,�}�+1 2�.��.827>5�U a�.;?���;t,�����.���`�.�3 �3,t91�3>��7,i�37 ��s1�2 �ln��c 4�r7�7,�� ���,7�2,7�7 ��.�}��y�7� �,3�d,�47��� 1���,����.t��'}i�;� i;�t�,{�#?�;93�E 4�25�7'� Tcat�l �,47�,�7�,2�7 1?`,�E�8,399,4�7 1,43�.�3,�1{} 2�,7�5,37�=�R7� #1 ��;��~��;,���:'�i 2d>3�H,��t3>�7� 2t}�3i�Srnt�3�11 �12;��1 T`c�t�! �,��t�,�7:�.��6 1�,���,�372,�3C3� �,�74,�1�.2�7 ��,�24,���,�73 �� �`�r�.������;;� �����?,7`�`��2�t9 ��t�n�� �"32 ^E�i�,t��9,�?'I ���,���,�47 ��{�,1�7,��3 �,1�C3,7��,8t�'i ���"��.����.��,��? °I,Q��t,12�;�5� �����a�rt � t�.5�� �.5�� �.13� 1�.57� �.�� $.r$� �:�5� ����� ���������y �r�� ���� ����°i t���t�� ������ ������� ������ s� �� n�, , ; � �����,c�a�t���a ,. � s �" Y �n �a�7 J.x�?3x�1� r 33� ` �' � st����cs �, ,, . „� �° �9� � ar��r�s�rr w �? � ������r�r � ���� �hY�'� r,s S��u � �?e�t't� �� �� �3���3�9,t4�T � � �,�i� F�F'��:F�^��' g� fYr,�a�� ��t����E.�kM + 4 � �: �"h���!z�� � �Urrrn�rs.�,��r�t�w�J 3�;a ,,,,.,„ �"�� ��Je�rn�rg�:x�s�� m�ww�n �� h�fi'� � in th � ��� ��11 �r�v�th by�yp� This chart displays the year-to-year changes in values which effect of �, ��� - - - -- assessed values. ; 70� , � coo � soa • New Construction ��o �� �� � • Changes in Ownership ��o � � �� • Prop 13 — Base Year Value s�� � `��' � � E� < adjustments for CPI Q � �` ��� � � • Prop 8 — Market Value -�oo - - - - reviews -zoo 2{�17 2018 2019 2020 2022 2d�22 2023 tra to to to to ta to 2018 2019 2Q20 2021 20?2 2023 2f724 �Prop 8lncreases �New Construction ;�Prop 13 Change in C3wnership Home 4 2024-2025 Annual Report ���.o����;�� �`�' �'� � � a . � � � � � � � � � � �� � �ct �' CITY OF ANDERSON 2tI��.TI�f�F3�.�1f1�L.R��� f�ts.,���TS L��� I�1Pf�t�l�'�` F�E�S F�RC�F' t,��t)S� ��`�r���fi'�"1,w��,""� N��" ����r��� 4.�3� Se� �8�.�{�3,��� ���,�91,3�Q �2,�;��,�5�` �.��D,1��,97� t������� ��t�p '��C���,��7,4��'� ���, t�n��� 2.7��,�21 ��,4�7,�`55 �"I,��1,�3'1� '73,���;�88 ��:�.��� �3�"�s� ��',Q73,�E?� 5,{�1T Te���l ��4a��}�,��� �75,���,1:�� 6����'�,�� �,�����tl,3�� �����.�w��'���� 1,�1�,�SQ�},9�6 �C}�3�rr�t�ca![ 4,�5� Tc���� 2�47�°l�z��� ���,7�2,��9 5�i,�t�9.33� �,�6�,�7�,��� ��+���,�`�;���� �.t��,1��,7��' °�"c�4��te��t+��' 9,'1�� 3.£3��� a.4�i� ��.�f� 5;4 �. 0 5.��� I i�tri � ����������. ������ �, ��� � � ��� � �� �� � � ��, ��� 63,$21,569� ��� � � ���� ���, �t u�� ����� � � ����:. 4 ', 2�4,�t19,655 �" � � � ,�� � `� x ��, � � t� � �,��,�� �,������t"��� ,*� ��.��..�1(�� s ��„�w',^„ �"�'"n"" �# rcm*��»� �����RJ�ix�r ��� ����: �PERS PRt�P � �� k �75,p�9,135 �`�'���� � � � � ������§��ro�� CITY OF REDDING 2�i��T���1�3���f��t��s �r�.��`t��`� ��1� ����.���� ������t�� ����s ���.�=f�.�r��.,.,�; ��� ������� 37,��}8 ��c �,���.��,fi1f� �;�7�y�{�7,��� ���.�i�5,��� '�2���9�9��,��� ���:lx�;���";�_��� �"�,��'�,�8���8� �>�9� €Jrs�ec 17;7��,�4� ���,��;�,��� 5�1�,���.�}�4 ��>��{�,�2 ���.2���xx�`�;� �'��,2�'�,�7� 4�.7�� Tc�t�l 2,�22,2�f37�ia�a 9,���},76�,3€3� ���,�°IE3��'�� ��x5��, 9,7�7 ��%�� ���.�.����� �2,573����,?� ._.....2Cs2��srnt��#�� ��,��? T�t�3 �.���,42�,��� �,��4,7��s'���I ��,7��,J�1 92t�'3�s��a,��{� ����:����`���� �2, ,7��>��� �rv�$1��t � 4.�7�� 2.37�'� �i.5fl� 7.72'� 4.�3�� 7,73� 4.7 __ __ __ __ __ __ __ __ __ , I � istri �21a520,691 � ��""� � � �,h �� v�,'� r" ' ��"'� , � 2:922�21$s65�'S �` �z s w��-, �i � s � ia�LAIU D ^�"" � � �. '�IIi�PRJFIX�f ,� ki�PERS FROP §� � � � �'� 9,$90,?60,3�(B } `` �� I�ome 5 2024-2025 Annual Report ���.o����;�� ��t- �''� — a � � . a � � � � m z � � � N.y��� ,�,r. �����/ � ��.���� CITY OF SHASTA LAKE �r����'��������.c��s r��.�a�r�-r� �r�� ������� ������cs� ���ss �����.,���������� ��� ��������k� �«,�Ct� ;�e��: ��3,�71,3�(3 �`�i�,2��,,8�� �9„�i2���85 1,F3�8,���,�6� ���,��t��}���;� 9���?�t},��� �,��'1 �.1���� �29,�iC}� �,,�3�4:��� ��:���.�� �?,��a�,�t �:�#�����"�', �?,���,��`� �#,��(� Tc�t�l �34,��}{1,�4� 7�it�r���3���� 5t�.�7�3,��3"I 1, ,8��,3'�t� ��'���.;;w#������ "�,�t�9,��7,��� �C�23��rr�t�r�l1 �1,3�7 T�t�l ���,7t}2,2C�4 �2�,���.9�Z �C�,���,��� ��t�,��'�,�7a {�'���:���,.����t �?,4��„9�Q ��o�h�rs�e Q.� �.d�}� 5.�7� ��3.�5� �.�t�°� �,���o f.6�� ������a�t��i����� i � 1���1 �'���� � �,�,������� i �.n.� 50,9?�,fi��. � 234,2���943 �'"��� ,°`' � a �f r; � ���`t���.��.�6�� �w��J, €�LANt� � � �., '�,�IMd'RJFIXT �..,<„x�,,.���; � �PERS PR!�P �� :�xtt��" �6Q,6�fl,5e�6 � ������ mxr '�az"�,�„���� �����?;�� UNINCORPORATED AREAS OF SHASTA COUNTY 2�?���`A�t��..�v��.t1�S �#ca.A�t�l#1`a Li�PJ�D IP�E�R�FI�T P���Pl��?� C�Ftt�S�� ��-���".��<.,i�t�bt;� �ET �r��r�������°����# �'� ��2 ��c ��(��,���,`�� �,C3�8,�����78 2��s���,��� 9,�2��t�;�,�7� ����'����:,�a�;� �,1Q�;5�tl,�9� �i,�9� €Jrs�ec ��;7 a�,�J� 1��,Q:�i,�t�� �`13,4��,��7 ���,����� �r����m�'��3�� �r22,4��,��� �77��E� Tc�t�E �,�3C�,7�3.�� �i,��1,�2�,��� �,9�,���,�� �g9��>���,t��8 ;;��� ������� �,���,��,7�� 2C3�3�srr��F�n�l �i?`r4�2 T�t�! �s���;��7,��� G,,�?1�,���,�������.��4,�7� 9� ��i3�?�9 �����: °�:�s"�t�:��c�j ���2���33,��� cs�o�6���k � #}»3 2.6 �.d7� 9 r.�i 4. ��.d�� 4.3�� � IS�rI ����.�,�����.�.��.�,�����,���,�.�,����� ' "" � ���,� ��� � �9$,692yQ69 � � ,�y s�" � s � ,��z�,€�Is��i�cu���r�sti` r� wr�.�Y � � �'�� l�r� � E ��. �is,. fit.t-Y�� � ...�,;,,,,,���m.rxs� � ��.. ��` 3� 3,030,743�9b3 � � z �. � ���, � �� N+���� A>�� a �„�{�AiVD � t� ���r a ?h„�1 N1PftJF I XT � � `"��,t�rs,� ��M1S�>���,�� � a ,t � ; Cee..s�n �� � � � s 3��'�RS PRC3P �x � �».��°�,� t+c�t�sama��$>.TM� � C,2�2,92$,9$6 +�`� " �a �.� "�� � � � ,� � �,� �»,�.,� �� ���, �bLtcsr�rv. ' ��'�,�,��.��+w�,r�*����"���,*"�+�„�,�.� � ��: ���� � ��� . g-�w+'aww§�ra e'� �°'��` I�ome 6 2024-2025 Annual Report ���.o����;�� �`�' �'� � � a . � � � � � m z � �� � .����A,tt�.�. �'.�..�. ��}�������...������� �C�..������ �� ��L`��'f����`ti'� ���i��'��f �a�'.�}�� k"w���s�;`+�'srP�„���i�� ��� �A$+E� � '��,���.} ��C; �;���,��"�,�� �����,��s'�,`��� '���,��'7�,�� v�.��a�x��'����J i`�:��.�A�S'.�^`r.�,� ,�.r��s�"��>�,�J �,��� �tl��'� '��J,J��,'�$� �'�,'���,�3�'� "��{}.��i;T�''�� ',��}�`a��'�,��� {a.r;}+��'.��i�i} '���a�'�,��c�Q �Q,t�$.�� �t��c'�� �:�,}�.�,����,,�,�� �..�F��'iG.��G�,�.�� ���,'��..��t,�J��} ... �..���,��l.�,$�w� �,'�,��"a'f.�!YJ.�'��.7; a�`,�a�+�r���e&`�� �{����Sl'Y9��.4�� ��}.�{}� �(7tr�� �;{.�"���u�`a��,��� �,���.��'�.��� ���;���.�}�"� «�,��,�,��,>$a"� {`4`��;+'��;�?�t °���} ,�;��a�,�Q'�, °�`r��tt�11 �* �3,d��la 2,'��a�a 5.7d� 2�.3°[�"� fa.t����a �i.$2�"o s:9t�� Ar�d�r�sa�r� �9.3�� ��C �.�t�3,�i3,�27 3,44A,�l��,�9� ��„�4�,�4� �,��,�63,?7� i����,�.���.��x�'�.j �,��,�57. 2,�3� Ur��e� �i,��1,�71 44r?3�6,�1� 3(�,1�4,34� ��T,�9,83� ;"�����.,����� 3�`!,?�3,8�� �1;374 T�TaI �,�1t�,t}��i,198 �,4��.�3T�;91� ��3�€,��6(1,4� s,�t�3,T5�,£it5 �°�'��k=,���,?r�;, �,�9�,�1^9;��3 2{32��ksrr�t�csll 21,8�9 Tcs��l 9,���,7�C�,�29 �,�Q�,fi��,21{� :��7,1�2,4�� 4s93�,a33.Ps�� ti�°.�w;�,�1 ��5i �r?�7,��2,�6+6 °1cr�l���t e t}.6fi� 2.69� �,d 1�.ki �.5�}� S.��O �5;� C�ur�smc��r ��� S�c �5,�5J,��� 41.{���,7�� b�7,5t�� 76���9,��6 ����.�:�t�� �'�.�l�;?�3 �1 Ur��ec �5,5�� �7.�4� 22f},74t} 3°l�,3�5 t3 ��i�;�3� �(}� T�t�! ��,2�4;8�'1 41,(}7"�,Z42 �3��,�4� 7�„���,�7� ��°����;;j T�,�+��;#�38 2C}23 Ast�t f�c�ll �t}� `�c�i�l ��„��C3,��� ��,��8,��� ��1,��� 7'A�,77�.��8 �������� 7�,�t2,'[338 °r`c�G�2�s� �* _�,"�1� 2.56� d,£}8'Y� _�S.7�R� 3."��*!� �6.17� �.9�5� �at[F�iv�r 7,i24 S�c �4�.4��.2�a1 ��t},4��.2t}1 9{3, ,��7 �E,tf�B},�Q„799 ��t���r����:'�;� �;tl�{�,t���,8'16 �7� �n��c ���,�44 9;3�,�3t1,4�4 5�.���„��� i�2.��2.4�� i��.�"������fi�} �i�69�77xt36� �,�e7i 3�{�L�� iladV,if�>,�3:.#� t��.;d�v";S.IY L iYJ;G7��4 .' IpL�Gg74iLg47�LdIG �'^i'Ri,8��7L.��lS��k� $fi�a7V5i4t�Gq�la7 ��}2�A�1'T'Et�c�ll T��53 �'��al 34�3,�(}�,$�{} '�i<�$�,1��3 1�2,�5�,T:3� �,�Q�+p >73� �."�.,��.2�?,;��s�} �,1"�t�3 t2?:��3 °Jc�t���r� e #k.57�� 2,7�� 2.��#�fo 9.8��� �.15� 33.84�� 2;2A� �h�st� �3,��� a�� �,�E��,�7C1,�(�� �t?,�2�4t�2,��� 21�J,�}34,�3�; 1�,��1,8ft8>7�2 t`w���,i?�.�����p 1�;57?�6��.?�� �,�(l2 �n�e� 2f�.��,593 '��,�1�,�74 373737�,��3 ���,��2,�Q �,u;�,����#��,� ��,62�,��19 ��,7�� Ttatal �,?C7�,��,41� 1G1.$45.413,3��i 5£33a4�i,4�� �5,13?,�21,�8�" ����.����.�~r�t�`� '#�E,��i�,��9,�62 ��I�3 A�rrat Ft�3l �(Irr�42 �at�l 3.,�i'1�,1�,��5 1Q,;17,���,"1b7 ���>��8,94� '��I,4l37,�1�>Lt9� ��#'9�.����:?5�'1 13,��9,���,E}3� °r��t.�h�r� � C}.5fs� �.� 5.11� �.22� �.4J� �.4 d: �t�d�ilu� �t?3 ��� 27,���,424 ��,�47,��� �11x��� ��,83�,�3t�� i:� ���1 �,;�s�;t 6�,����;2?2 �C3 �Jr���� �i�.4Q�} ��7.�}76 14�,7�t� �48,��6 E? 6�8,266 �i2� Tata1 �7,�33�;�3�4 �4,�44,26� 5�{},��� �2,�€$��E�6� ¢� 4[��.�t,�} ��,fl��;��$ �{}2�,��r�t�2c�E[ U�1 �c�t�l 27,t?��.�'19 �2.477,47�i 4�3�,7�� Fs�},{���s�T� �.� ����.����;€ �,67�.�77 °r'r��".#i�t1 � fl,��� 2.€32�fF� �1.$ 1�.�"Pxi �R.t#1�fu �.Q��1� 4:�}3°�0 �.a�2 T€)tc�l 26;fi�2,��3t3 �t},�9��C}9� ��t�,7��t :�>$89��;2 d� �„33,,s?a,=,j 5�,�9f+,E►66 1da�c���fi by"��r��l t�ist. P�rc��9�b�s�h€�c�� �ist. ��d�r�€� ��a���r� �w v �.zs� x�' �ss� u. €:a����� ;; �a���r�v <��� �s.�s� �,., �'� � ���d��� + ��.. , ���se��r, T .�� Mr�,� � � '�� � ���,u� � '' � ' c��,�� �� ���.�w�� �� ' ��z�� �+a �� �.�s� ��� ������� ;. ���� ���,� �t ������� t��: G..�n�:� � � � ��� �tti �, �.�2��,��� t: z � � ��1�4uff �„>� R�!Etuf# �� �,trr' �,� i)tsr�s�ttit ,�A` .t?urtsmuir i�,N t3.�1� .3 fl. I�ome � 2024-2025 Annual Report ���.o����;�� �`�' �'� � � a . � � � � � mz � � � � � �n6: � �Att �' ������� �� ��� �� The California Constitution states that all property is taxable unless there is an exemption granted. * These exemptions are codified in the California Constitution and the Revenue and Taxation Code. Exemptions granted to organizations formed and operated exclusively for qualifying purposes (religious, scientific, hospital or charitable) must meet specific organizational and property use requirements for the exemption to be granted. Homeowners and disabled veterans may also qualify for an exemption on their principal place of residence. The Homeowners' Exemption lowers your assessed value by $7,000 for a property tax savings of approximately $70 to $80 annually and is an important designation for intergenerational base year transfer claims. The Disabled Veterans' Exemption value is based on qualifying factors. ����-���� �������a��r�� s�cu���a ��s��c��.�z� �r��r�� �u���� ��r������ � �;z��,��� � - � �.a��,��s a� ������ � �,���,��� � �z����� � �,���:��� �� ������� � ��.���,��� � _ � ��,���,��� �� c��������er��r���r�s � ���,���,��� � - � �s�,s��,��� �,��� ������►��L��� ��r � _ � ���.��� � ���,��c� � �c�r��t��r���� � �:�,���,��� � - � ���„���,��� ��;�� ������r�� �� °���>a��,��� �q �>���,{��� � �a�,���.���� �� Lli3 Cl! t��V��V� nU �.,V�VrcL1.�S3 �ap #��.,{.F�ti � tyV�(i+�aL3'�}Ll � ����f'5��� � �7��x.3 7,V��i �3 G�fk.�L��,d� � �V�.sG�9 �V1J G—P.�YfI�L��,.s37tJ��i.. � �i.�43�,V�� �7 G�€7�,��� 3{p� tAtt..��?Vx+J�� V �iJG�ttr x3U(3lJ4JLx:3 �� t_t,.�V�s��CJ ��p " J�3 �7."�V�rs.%1!47 �� 9S��St7SV�� S(7 [n..1�,��V.�*r.�� E�P+ _. �{*d�t d���J'�4U,,�J�.} LLG Y�t#_ .�...�''�x3 +A ". +�D _ �7 _ U ���.���� � ��.'�'��J�,��� � �L�{���,��1�3 � ���J,"���,.��� ��t�i a�Q��-��}����'��1� �,."�.��'��sJ,��� �e�x�J����i� �r��a������� .'�f3���"� ����—�C��������. � �,,.���,���.,���� � ��,���.,���J � �,�f�7,���;��� ��},��c�i �l�A��� � 129>���,489 � �t'"�,'164,4�3} $ 1�7;���`J;�4�'i '1� �'EFv'C+Et�TAGE GHA��� �t}.�3°l�, -��.2T°�a 8:4�°�� �.£�$�"lo ��°, ��,i� ������ N � �j�����������"��s 3{ � �4� � �1{�� '�h§�'`�as��#�;� t ���y���� , '�' � ������������� ��i"��'����� PUBlICSCHOOL$ ' t y p.-, �. � � � � ��" ° r u�����F&�� 0.50% i� i � r � �' f � �� �� E�������� � � ]��C1��t}�� 4�� � � �' ,r�s �S �s �g���3 L �� ��� y �� 1�:U6'�'� i O"ther � a���� ( is{rJ �67� � � f � C3S`�; ��;�"$t}��� tc,ji����I'��������z�lJl{�t�(�t�32}{�i�r�s}jttrTJ�rt}xs��: �� � h 8 ttt(F}u(I�rI { � 4C f � �}2 �n, �{ t 4 7t((I�'�S t� 7 (t�S$�ti f t� � t j I� t 1 5�i ( } 4�S+�l ` �"� .�y5�'{ri��n�3 �'+'R��i��fi�,�y IG���Ii#�����tt4�tl�I� �II�r�tti�I�7�� 71��� � COLC�CE ����� ���# ��,;}t� s '7I�����i���{ t f 1���� .§ s» � � t s � 7 �m� Fi . �ai£t ?r it tri s ��i�����) ��ti�4t o �$ i i� � ����� , t�;Ft.(���� Ii� t �I���t�, � fr ����,i��� DISABLED� 333/o t � d�� � � �;�t a � �� I�4� �� s � , �� ,t 1,� �t� � {���� r n�� VETERANS ��k��;������ � � � (�������I�I�������t������ HOS�ITAL ,i� s ft�I '���ir s��� a� ����t � ��� ir�1S�f;. .....,.... ft �#r "� a f��) 22.$0% #i��t(yI����it��� (�ri� '�3'.49% �����'� % ' � t �� �'tiY�i���i{}rt ��z} 1����1�}#k����� �f irrl '�,..,� ts�iil(I�'si�k��t��t ������4�� s��; Il �,����I �t� LOW VA�UE�� r����6�s������`�j1�f��4tl iii�r�l�ti�t o �`"�� . }��i��7y ti�����,,r,r��� �S�rt���,,y��t o.osi �rYII'st�til���(�f���l�tt��{��4f�'r;�y�f ss��(�s�`t�3 y;{s�}��±�ti�,���Zt4if��S tq� � f��Q�I���I171�]11(ti `� �it�s ft}4frytit�s��ij;������j}19rU� HISTORICALAIRCRAFf � I tiSi�jl�irrStifi�I����t�'��t�(�fllti((�((I(���1ii� + 0.02% Home � 2024-2025 Annual Report ���.o����;�� ��t- �''� e � s m � � � z � � � � �� � �tt � �������� � 1 Passed by the voters in June 1978, Proposition 13 (Prop. 13) amended the California Constitution, limiting the assessment and taxation of property in California. It restricts both the tax rate and the annual increase of assessed value as follows: • The property tax cannot exceed one percent of a property's taxable value (plus service fees, improvement bonds and special assessments, many of which require voter approval). • A property's original base value is its 1975-76 market value. A new base year value is established by reappraisal whenever there is a change in ownership or new construction. An increase in the assessed value of real property is limited to no more than two percent per year. • The adjusted (factored) base year value of real property is the upper limit of value for property tax purposes. • Business property, boats, airplanes, and certain restricted properties are subject to annual reappraisal and assessment. s�� ' TOTAL TAXABLE VALUE HAS INCREASED 1446°lo IN 46 YEARS ��������°�5� 7� ��s ' szo ', o�' --_"".-� S�so' _ ..... ..... ..... ..... ..... ..... ..._ ', �a20 ''. .. ..... ...... .... ..����... $5 ��. � $1,778,046,2U� ; S� N N N N N I�l hJ N N N N N N [J N AJ N N N N N N N N N ���. t0 ib tD W �.D tt? t0 t0 tq A 40 t4 4P VJ tP V? tD t0 � 1P cP ti0 Q C5 O Q C5 O Q O Q O O O Q CS O Q Q O O O O O O CS O V e A C.n W W Ca W CJ CO � Co �A tD tA zD i1J cfi 1P cA UJ '�.0 O O Q 4 Q G 4 Q C? C� N M ��. IX) UJ O 1-+ N W A U's 6'� V IX? tO O t-i N W A Crs O'� V Gq tR O f- N tu P 4n R� .,i W t➢ O t-� N W A 4n Cn V W tO 9 I-�� N W A � Proposition 13 generally limits assessed value growth to two percent annually, except for the reassessment of transfers of ownership or new construction. The limit is tied to the California Consumer Price Index (CCPI). In 2021-2022, the CCPI was just 1.036 percent for properties not affected by transfers of ownership or new construction, creating a loss in anticipated property tax revenue for schools and local government. i r r � � Every property owner benefits from Prop. 13. However, the longer a property is owned, the greater the property tax benefit. Some change in ownership transactions qualify for an "exclusion" from reassessment. Examples of change in ownership exclusions include interspousal (marriage, death, divorce) and intergenerational (parent/child and grandparent/grandchild) transfers. Hom� 9 2024-2025 Annual Report ���.o����;�� �`�' �'� � � . � a � e m z � � � � �n6: � �Att �' ����� ����� ���������� Supplemental assessments were created by Senate Bill 813 in 1983 to close inequities in Proposition 13. Whenever there is a reappraisal due to a change in ownership (e.g., property bought or sold) or due to the completion of new construction, State law requires the County Assessor to determine a new base year value for the property. A notice of Supplemental Assessment is then issued by the Assessor's Office and sent to the owner at the address of record. Following this notice, a Supplemental Tax Bill is issued by the Tax Collector's office. The Supplemental Tax Bill is based on the difference between the prior value and the new reappraisal. This value is prorated for the number of months remaining in the fiscal year (July 1 to June 30). Usually, it is not prorated in escrow during purchase, nor is it paid by the lender through an impound account. Unlike the secured tax bill, lending agencies do not receive a copy of the Supplemental Tax Bill. Supplemental tax is not reported in the annual assessment roll. The Assessor's Office produces a supplemental roll that generates significant additional revenue. The entire new assessed value is then reflected on the tax roll the following fiscal year. '����t ��f�? IR��"��V� �l��S P����C�P����` �`C��`�L �C#���t�� ����� E �F� Lt7AC� ��c*f�a f g���x1C I B � �7 yiF�C7a�l��y��� �'� i r��#•ry3�p�JyL t EJ �G�q i 7�},T i����� � ��[�g I k�.,Jp#i6S� �.iY4#�� 6,�.�- �€k L.L1f.J ��,.J���V,.CDt.3,.�� *b� iV..7JU.��G.;V371d 'p7'� l,L..#�.S#��.�k �a�F'��,�L�.��3,G�.1 d#� �.';J;J�„3�U»7�Y& �,�CF��� C.4d'i34d��tk �U�� d7�,�JGd,EC�t,�+tL� +$i iJ=.��U.�s.."�.,�'wt� x�} �,�U:tUVL.[��� yF�,;7�t.iA'7G,�a,."F s;€ t.�Vw#,'^FCg�.J.�&S?� #-iB�+F���#E'� E..VttV�,�� LUG.R �3�;,��U..wF#i..3�� nR� 3�..��4.,*#67Ad.C.�i +J7 l,ll��G�,.3��.6t��! +#F G.d,��V�C.113'.JLd i� %� �,.Ui3�r4J.J F,U�Sr �L.3���i3 i,t3�..*���� L6d�� V3�,J�t,.��iJ,.L'�bvd �� iJ;[J�V�I���.F�;dV� rj7 J��<J��.LaC� +dz�:C.�W.JJi„��4,�t��I ei1 MdU�:�Gt��J,tJ�U�� �.V��i'�t! �,�d�L�M7��� ����� ��,J�C➢L,���.ISkJ rp� iJ:�:i��,J��.;�+F� �V� GZU,tF7U,&�J� � 3J,*#Sd�m�,g��y .Jt i � �JL,t IJ,SJ��:� �.LtJ�� G i1�UV�.�1} LU tV �:Jo E.U�.6ft+i,.��� �� �.6`..��i3.�7i�P�..�1�� � 43I6d,.��t;�I� � I��.���.st��4T,B ttit �+d 6F�J,��'�i.�L�C �L���tS �,U47tF�Ji� Llf t t ys�,U�Lf f,J!�,*fLd� +�� t[,.w�}v�d d V:.U�1 i W ULk1>C.�,d�t3 � �d,VJ4E.8 t�,#V�x'8 5+�� �3��,��;d,�d t s7.6LG.��ib �,63Ukd�tO� �V i� s�,J�,l,�U4�,t3Ji7 �[s 6 i:S3�3,*t�b,,.:7�� �� i���..7�J>U'S7{ y� 3l.Fd�.IJ�,*"3�U� � U�3>f S1.:F..3�6f��� �LS#��{ �.�.G��� a`"�7�� ��,�V�,�J�,.:Y�V �' �i,:UVV,:3;t�rU�� � ��F 1,��;.3,3.J� +LF�� 7G„3;J����.�C168� � ���,I��,�V���� °#.41.:t�� F.�J���$ �4J�,wF� �.��:�7+���,G�� � #+.d+:���,�4bCF>..3�� �+$€ �Y��,l�#,[PJ� .9 �;1,1��..��Pa,7�� �� ���,+F�+M.�;l�� +#.�65���@ V.�����$t� ��I.J� �.L�V,LBDiT.�.F�� � dtd,l�V,L�..F�3,��� +� 653�.�53�.+t�SP ��� ��y��S7.T�.2.�*ftii X7 �VJ���t�V.�Ld'�'#�� L.���� �V4JV��9 GiF�G�. �,k��,.d�Ld,U�� **� .7,.AJ�,LB E„67,L� � i�U,���.F.�� '+N�� ��.��=�Jd.��+t� � ��V�,�r7°°F„.,3G„�.M� 'i.*3���t3 .�C 6F�V���`�Cb �kb�E �„6..C8Sd,.7�Ld,�UJ Ja� �.6F#U.,�GSd„�i;3 ,�P' �'#�i&d7#.,P [F de ��,LE:JG,i�3 ��� � �:3��.,��J.�JG� `�.'+YU���Yd L3.����� E.Sd#ii '�',.�J*f,U�L+.Li�L 33 �,.7V�.ilG6;vJV� � L#�+#L3,��7.:����� +tb� 7�.,36d�.�lt,JAt! Sg �.3UU,V��,V�U� `��V��Ca ^V_�.J��3� &�V41�� �:3.U'�G,��&�.��SI 3€ 1U,-JJ�r��-J2,47t3'�} �� �����„�L3J.J��3:,�? »� t�s&,7�.���x����� %63 ��:]TJ,�57t.U..7L� '+G.I�*+���? �.�idt}�id� C.Cl+..��U� �:.7,��3s:J�L...L�J W� �W�.�Gkd„�t:1.,yiF°tt '�V V�;d,.�8�.S4dJ �s�4t.��V.r I;dL.���� '+;�: Cd�4r�4d��J.�G+,J� ���J��O C.�����G7 LVte�7 �Cf�JJ,��J,«�:F�;,t +{P IU>:4i*t4J,iJ.a.`.J��,,#�� d9', V���iJ.�J;d.,���^# cV7 t;J ��V„#�,7LJ,316i� +,�i ��<*.���,�J�t��� J...«.°J�fC� G_V'VU�� � � On November 3, 2020, voters approved the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act, commonly known as Proposition 19. Prop. 19 made sweeping changes to a property owner's ability to transfer their Prop. 13 assessed values by adjusting the value comparisons and adding the ability to transfer assessed values between counties. Prop 19 also narrowed property tax benefits for intergenerational transfers and added new transfer provisions for victims of disasters and the severely handicapped. I�ome 10 2024-2025 Annual Report ���.o����;�� ��t- �''� e � � � � � � z � � � � �� .� � �tt � � �������� Revenue & Taxation (R&T} Code Section 51 known as Prop 8 was passed by California voters in November 1978 and states that the taxable value of real property shall be the lesser of factored Base Year Value or Full Cash Value. The factored base year value is the assessed value as determined at the time of purchase or construction, increased each year by no more than two percent, or the CCPI, whichever is lower. When the market value of a property declines below the factored base year value, the Assessor enrolls the lower fair market value of their property. Properties where the market value exceeds the assessed value as of lien date, are not eligible for an adjustment. �30,�00,00�,000 1978-Prop 13 took effect 25.�o°P �2s,oaa,00�,oao zo.oat $20,000,004,000 15.00°I $15,0OO,Ofl0,000 3.C7.Q0°lo . ,;. � „ . .... ' ���as� �J.Q�°fo �2Q,OOO,QQ(3,OOCl _�,w� �a,u,a��,w ��,��,��g ti.a«zaw��� �, w+r�����R���, �ar ������� ��,,Wa:w���,�����u��w„����'riarr�,n�.,, �s�� �� o.aar� �s,aoo,000,�oo -s,a�r �- -so.00� o:r rn o c-r e�! m �- f.n cta r� rn rn cr .-r r� en v u7 cn r- r,� m e� .-a r,t rn v �.n cca r� rw a� c7 .-j e.t �n �.t �n cn r� co rn o ,-i nt m er n r�. ca c� co � cp oa c� co «a ra cr, a, cs, a�+ a, cn ca7 m o�, cs o 0 0 o a o 0 o c- o .-i �+ ,-i .-a .-, .-i � .-i ,-+ .--� cv rv cv ra r.� o� m a, crr cr7 rn rn o� c7 cr7 rn o, m c, o� rn a, a� m a� o, 6, o 0 0 o n o 0 0 0 0 0 0 0 0 0 0 o a a o o c+ o o a c, e-I H ri H rf ri H rt H z-1 H r, .y H H H r-� H H H c-€ eV fv rJ cV r�3 e`t N rJ PV f�t rd N cv ev r.I N hl N Pv N fv rV cV N r� � �::�.titVLl ...� �::�IYI['�VV[...tXt�IVTJ � •�•.�,:,:I"G.11J1✓IVri�I i �f�1#riIV4J� ,. • . .A..�� � �& ' � The Base Year & Prop 8 166°°°°°°�� a9y Value History from 2008 a'�k�9 Qa�'"� a a l�6 through the current ya1 31 99�' 999 assessment roll can be jS�0,000,60(l 13��'L6681 p1�6 ,�ti�561660 6y6a56 S�i�ill 'll {��'J CIIQ1�. ��.rJ�'G � � 3a . 63�a kp65�� �� Morgan and her team at °' ° �°� ti6 �09, 58� 1,639'1, o�96va1�6h66618,y�y9,�36163 O vypy0.'� y ...... �, ti13Z6�8, Ov�B the Shasta County S,OO�n�Jff,DOCt �O��p�`r«�f��& ���0.�o�p6 nAb�y�9�o SS96a� yd6$�1� pgaA�9��a$ p19 Assessor'J O��VG ap1L� `2� y�t�'� 5ti81'1� 3,16q�$ ;: #� '. , , 338 6 proactively reviewed q 36�1� Oyc�9 303� 2�566'15,39}6�681�Z9yqg1pd79 1g1, y'1�1� 4, -.. �g yp 1� $ti9 nearly half of the 3g5�3g8 ti� gq,8� � 60�°91 3�9 2,500,00�,006 �g9 '. 2110�6g3�78 2�39�� 2125'S��85 properties during the peak � y�g89��q'I}56 q6g2o ti6��' � 915y90 ' 0..31c�'18�' 9�' qg2 85�'364 . 19 a4+�� �' 132p,996�872 3�371�ay8 �..... �� pSg d� of the decline resulting in R � y275,p4,5p9 �'6638 0 155�� qj5�pg9r�154�582,423 13'u�' the reduction of 30.56% of �8p2yg28� 65oj5 6�„ap1, the secured parcels. ° ��� � � ��� ��� �� ��� _ oi6 y�� 'ti5 h'� 'Y tj5ci �h 'lfl 'y� p"� `'3i .y[" ''�6 .l'3 '��' �� 4�A a b �y3 '�� d h' 4 6 F ^�.. ' 'h 'h b ,�9 y, �6, � ,.�,' ,.q� ,y, ,ti'1,`, ,vQ y�b, �� ,ti"h, ,ti'L; „yClh 'b• R, '3, 'L��N .�C)�9 �y0�0 ,�6,iy ..0„y'1, �,.� �,ya Qy^' 6y6 ,O.y7 �..so ^fl.�,� ,Ly,.yO� .yC'ilh ,.�'1'y 4.y"3 O,�k Year-Coun,' vaiueRedA,�ro� r��sevezruaiu� ����pro�anna�etv�t„e �iom� 11 2024-2025 Annual Report ���.o����;�� ��t- �''� e � � � � � � z � � �� .� �tt � ������� � � � ����� ������� All business and personal property is assessed annually at market value as of the January 1 Lien Date. Examples include computers, machinery, equipment, boats, airplanes, tractors, fixtures and furniture. The assessed value of business and personal property is included on both the secured and unsecured roll and is derived from business property statements filed by taxpayers annually. °TI 1 T° I�I 1 1 T' °TI Revenue and Taxation Code section 170 provides that if a calamity such as fire, earthquake, or flooding damages or destroys property, the taxpayer may be eligible for property tax relief. In such cases, the assessor reappraises the property to reflect its damaged condition. In addition, when it is rebuilt in a like or similar manner, the property will retain its prior value (Proposition 13) for tax purposes. In July 2018 Shasta County residents suffered greatly from the Carr fire. As a result, the Assessor's staff enrolled 1,225 reductions which included 1,123 secured parcels. A review of the restorations and transfers for secured parcels enrolled is as follows: COUNT VALUE Secured Calamity Reductions Enrolled 1,123 $183,784,080 BASE YEAR VALUE RESTORATIONS ENROLLED Assessment Roll Year 2019 21 $761,020 Assessment Roll Year 2020 129 $16,883,417 Assessment Roll Year 2021 135 $25,662,830 Assessment Roll Year 2022 40 $7,353,270 Assessment Roll Year 2023 15 $2,627,707 Assessment Roll Year 2024 3 $418,367 *Note -Values represent base year values restored. This does not include added new construction. OTHER TRANSFERS Change in Ownerships 376 Base Year Transfers to New Home 114 REMAINING CARR FIRE CLAIMS 295 OPEN PERMITS (CIP) - AS Of�atl 1, 2024 96 � � � I � The most critical part of our services is assisting property owners as the navigate the complex laws of property tax assessment. Each encounter is an opportunity for our office to prove that we are here to help through our informative and professional interactions. The staff interactions inspire positive feedback from our customers through verbal and written communications. We are advocates for the taxpayers of Shasta County ensuring that assessed values are fair and equitable. Home 12 2024-2025 Annual Report ���.o����;�� ��t- �''� e � � � � e�, � x �� � �tt � nTFi� ������R'� �A The Assessor's office has various sections within the department which specialize in each area and is overseen by the Assessor and two Deputy Assessor-Recorders. Transfers and Mapping Staff works the documents coming from the Recorder's office to set up appraisable events as well as initiating communications needed for any exclusions that may apply. In addition, the mapping specialists map new parcels, keep track Tax Rate Areas, and maintain the base map for GIS. Valuation Specialized Support Staff process applications for many of the exemptions and exclusions that may apply to a properties assessment, input and track values associated with intergenerational and base year transfers, and input values and corrections processed by Real Property Appraisers. Business and Personal Property Specialized Support Staff analyze discovery sources associated with businesses and other personal property such as boats and aircraft. Staff intakes annual filings for valuation, and input values and corrections processed by Auditor Appraisers. Appraisal Staff includes Auditor Appraisers, Real Property Appraisers, Senior Specialist Real Property Appraisers, and Appraisal Managers. Over 50 percent of staff are professionally certified by the State of California. Appraisers provide assessment-related information to the public and interact with property owners or agents regarding property assessment appeals. Other Specialized StafF focus on assessment topics such as exemptions, discovery, value processing, technology, and much more. ������ �E (�� A������ � �"� �� ��� � �� �T�T��F� �"E�� ���� �� �E� �� 7`��"�t� �t! ���, E��".��5 ������ �t� � 2E���-�� ��"�� ��.��� ������� �, � �� ����-�� ��,��� �3.��� ���,��� ����� �,��7 �� �������' ��k�2� ���3�� ���:6�� �,���' �333� �� � �: ����-��" ��,��� "���992' ���,�t�� �,�� �,���' �� i ����-�� �7���� ������ ���,��� �'.��� ��,��� �� ; ��}1�-�� ��H��� 1�,��� ���.��� �a��� ��,,��� �� �������' ��",��� ��a��3 ���.�"�� 7,��� ��¢��� �� 4 ����`•��' �7",��� ��.��� ���a��2 �,��� ��,�"�� �� �" ����-�� ������ ��n��Q ���,��� �,��� ������ �� 2�1�-�� ��r��� ��,7�� ���n��� � ��� �Q,��� �� ��1�-�� ��:,��3 ��4���4 ������� �.��� 2�,��� 3� � ���3��� ��.��� ��.��� ���„ � �:�7� �6���� 3� ;' �L�1�.�'"i�' ��.�.;3��' I�,��L�a' ��#T,����' 6.7v.R t� ��;«�7 F� �� 4.. ���. I'ta�. ��...:���� 2������ ���.f3t� ������ ��'..,,C.�i �L} ��:. Lt.18�L.d"��� ��,.��� 3������ ��S:i����� �fC3��' ��.,..�i�' �tiJ ���... ��fl'�-�fl 9�.��2' �3,��� ���,�� ����� ��,��Q �� ! �t���-�� ��,��� ��w��� ������� �.��� �.4�� �� , ����-�8 ������ ��w��� ������Z� �w��� �.2�� 4� H�,me 13 2024-2025 Annual Report ���.o����;�� �`�' �'� . e � � � . a � � � z � � � �'�: � �t � ���������� ������� � ��� �� ����� ��� �ed by County Assessor Leslie Morgan, the Assessor's Office has created Management Team approach to perFormance measurements. Through reporting qualitative data that tracks the timeliness of product delivery, accuracy of assessments and overall efficiency, these measures allow the Assessor to identify and record service levels from year to year, designed to achieve specific continuous improvement objectives. The data is compiled from the results of similar, more detailed measures in each Division of the Assessor's Office. The perFormance measures were developed in collaboration with both line staff and managers. i m The State Board of Equalization (BOE) acts in an oversight capacity to ensure compliance by county assessors with property tax laws, regulations, and assessment issues. The BOE conducts periodic compliance audits (surveys) of the county assessors' programs and develops property tax assessment policies and informational materials to guide county assessors and local assessment appeals boards. The Government Code mandates and outlines the assessment practices survey program. The purpose of the survey is to determine the adequacy of the procedures and practices the county assessor uses in valuing property and to evaluate the assessor's performance of mandated duties. The survey concentrates on statutory mandates and revenue-related issues. The BOE also compiles data to be used for comparing administrative and assessment operations with those of other Assessors. See State Average * in the below chart. ������ �����`� FI����YE�R 2t}��-1� �t1'�9-�tt 2Q�t1-2� 2f1�°I-2� ��2�-2� �{��3-2d t TQTA��1ET C��!!V CQ�T �3,�2�,�2� ��.3Q7,�47 �3,��7,��� �3,�:��,���a �;�,9�4,��3 ��,�4:3,752 ; T�,L.�S�ES al�IE�ITS ��9,�29 1t��,�371 �9C�,��� �1f�,��7� 111,6�� ��2,��� e �:` GC��T��R���E�aI�tEP�T `��C�.�1 �3J.1� �3�.�2 �i��_�3� ���.�}� ��4_�� ,: �TA A�t`EF�A{��� $3�.7"� ���.1� ���.�� `��Q.'�a C)'V��t�t�i�t7EF���TA� �t'ti� -�5 dC� -��.t3& -$�.�� -�7_�� �'�s�t�V�Fi'��.l�[7EF�}��"A �1t -i�a.i�'!�a ,:Z3�°f� ; -�C�,7°la� -9$.��/� TI7�rra��scar��sa�:nt i�: Tl��n�4��unty�tts�(�er�eral Fursd�c���CtiYEc��Y TFt�tcstal nurrrf�ee of�sse�srr�ents. *"f�r��tat�Au�r�c��cc�m�s fr�srs th��nnu�l buc4g�t�nd�etc�rkl�aad d�ta c�rrapi(ed by the�al�fcami�t�tate��aarc]ofi Equalizaticsn H�,me 14 2024-2025 Annual Report ���.o����;�� �`�' �'� . e � � � . a � � � � � . � � � �'�: � �t � ���������� ������� � ����� ��� ������ Property owners are encouraged to review their assessments relative to the market value of their property as of January 1. Owners should contact the Assessor's Office for an informal review if they believe their assessment is greater than the market value of the property as of the lien date. If, during the informal review, analysis of new information results in a revised determination of market value, the Assessor will change the assessment before the end of the formal filing period. �����������.�� �t�������� ����-���s z��s-���� ��zo-���� ����-���a ����-zo�� ��z�-���� ���.s�'���a�t��t'. �'��`����t����c����� �s����� �t�s ��� ��� ��� ��� �°t �t������v��� v���t�����.�����r -�� -�t�c� -�� _�e -�� -�� ���a�r��������c�t��s�c►��;����t���� -�� e�;� -�� -�� -�� -� ���t� �c�t�s -�� -�� -�� -�� -�� -�� ��s�������r������s� �� � � �o � � � �rc�°€��s����r�cc�������������°r� �€��,��� ���,�a� ��s,��s ���,�c�s ���,��� ���,��� ��r���t�e��������.s���.�c������c�� 1'��A��E��`s11�iENT^s IPl S�A�1'A C:C�1#�1 tt:1#��'fcs E�.�$�'r°cr Q.°�4•"!o t?.�4'��'� �.1*t°f� E�.��S°lo E�t1i�1B��2 t�F�F'#� ��F1LEI���°l�C�F �'�3T'A�AS�ESa�E�T�t.�S1i�1�ST� ,�1T�F2ACC�: * Q.4�2°�'c+ �3.4!)°v'a� t�.4�°l«i t}.4�°/k '{7�e numb�r of��ses�rrs�nt�ppeal�fileti�;�one andicatc�r af the�cc�aeacy c�f th�;Ctau��#�`s ass�ssrnent pr�rc�rarn. ,�Iowr percentage a#a�apeal�t€a ic�t�I as�e�smen#� is asscseiated wiih a reater t9e re�c�f�ccur�c b Assess�r staff�nd the r� ert o�srner's sa#i�f�cti�ar€+�ith th�ir�sses�sasent. "Th�St�t��v�eag�c�rmes frtas�a t#���tnn��I Eau�#get�r�d aaac�rki�aad data cc��piled Eay�the Gal�forrria S#ate�aard of Ec�ual"szati�n. I � The BOE staff also perForms appraisal samples of five county assessment rolls as a component of the survey or as a stand-alone report. These samples are used by Assessors to ensure that their values being enrolled are accurate and certifies the eligibility of the county to continue to recover costs associated with administering supplemental assessments. � � } � � . _ '; � H�,me 15 2024-2025 Annual Report ���.o����;�� ��t- �� � , � � � , � � � � � � � � — � �� � . �ct �' � �� �� �� ��� ������ ������ This tax is of major importance as the largest single revenue source for the support of municipal and school district services. Property tax is a local tax to finance local governments and public schools. The Assessor's job is to accurately assess all property in Shasta County in accordance with the California Revenue and Taxation Code; therefore, as homeowners benefit from the difference between assessed values and market values, it comes with an offset to schools and local governments dependent on property tax revenue to provide quality education and public services. SALES TAX TRANSIENT 6.6% INTEREST FINES, OCCUPANCYTAX 2.9% FOREFEITURES& PROPERTY TAX is the largest source of discretionary ,.s, PEr,n�T�Es revenue available to the County - - 26� OTHER . ,o.o� ��qY��l�l�°y��E�z4t�ut�+s;'tS 1'a�irt4, r�,yti'' Shasta County 2022-23 Actuals from the ���r����,�4,��,����,,�;r,b,,a��y���rt,�.�G^�n14� � 2024-25 Recommended Budget � �\� � : z : : �r� � r � ��x�� ? ` �#t�t�t��c�c��ty-����x"�"t�a�����$��3� ; t ���p�r°t�"�a���a1���t�s���s���2-� ;�� , � `rra��r Fv��cs�fie�tz���rr ��Cl2 EYu�&�,r���rs ct�as �Y i �cc��^�v�6f�av���t�,����,ent � �.��� t �� �,,�,� �.�� ��cha�ls ERAF County �i�e� ��edevel�pme�t , Sp�cia��ist�ic�s �� ���n�:�rs�C�w�S�S�t�ee�t � �C8.�4��� EduoaYioraRsvenneAugmesst�i�r�uard � !� ����������� �.�� ����� ��,�,� � ���� z�i�����..�z '�����a�� ���s� } a��u��s�aa�.�.� ��2�s� �'s�r� t�;� �� � ,,� �ii t«{4���(Js }X�,P,S.kr��{$"��. �� jr S ti. : ' �'cabt�:t�fth��tr��r�n"„��c� �8,� i� C���s���»�.�ons�! �Sta.��� z«� � � �`�� � �'��� ����" ��.�w�, � � �� 1;� �a�a3�,�#r����tir�a° 5�.3�� +� � 1 �zr�m�d,e�t = 5�.�2 C?I�Ti2U8t1T1C3N A�A TAX�}�#CLAR `' 9v��t�?asx���ka/P�r��t�t�� 4 �4m5� ' , � dra.zrr�;�ta�at�tti � �.� 7. ��a'��'17Y,'�C^�'�i�£S:�t�t}8 � �w`�.��� . , :V . . . . . £ '��t�r "�S��a��c,�� � SS,S�3 ti�`��gaec°rsrJS���� � 5�-�4 z ����������"������ � �������� �� A portion of the property tax you pay remains in the local ` ���.���u�����{�� � ��.�o r ���� ���,����.,���� ��� ��.��� ;��� community fior services. The beneficiaries of property tax `�� ������ �� ������ r� revenue are public schools, community colleges, the j:� �������:���'�����.. � ��.s�� ,�� ����������,����,� �� � �� County and our three cities. More than 50 percent ofi local '�� �������������������x������� ���� ���� i� property tax revenue generated in Shasta County goes to `�� C�r��r��A�dr�s,n ' sfiu�3 ����,� ��� fund public education. f, ��:����s$s�������� ��.sr ; ����z�������,.. � s�.sz i� ���,,��,������,�,¢�, ���� ���LL�� Counties, cities, towns, school districts and special r ����������,��_��_��*������ - ������ ` districts use property taxes to fund schools, police and fire ���¢�c9��a„z�thcr�,�rar��;a �� � s�6s��� x� �����,���,����� ���� protection, road maintenance and many other municipal i�� �� �� � '��� services. � H�,me 16 2024-2025 Annual Report �,������� � ��"� � e � • � � � � � � � � � � � �� � �� ����� ��� ���� ���� �� �����z����� { ) ����� ����� �������'� �� The BOE is responsible for assessing property owned or used by certain public utilities and other specified companies operating in California, enabling counties to use those values to collect local property taxes. The BOE's State-Assessed Properties Division (SAPD) is responsible for annually preparing value recommendations for each state assessee. These indicators and recommendations, which are developed annually from information provided by state assessees, are used by the elected Board to determine the fair market value of the assessee's unitary property. State-assessed property is not subject to the provisions of Proposition 13 and is assessed at its fair market value as of 12:01 a.m. each January 1. ��`� �5������ ��� ; ��� �� � �i����: � � �� �r� ��r�������������r`�»�r���'��� ������������'��r��� �s�c��r��#��r���'����� ��a������������� < ' ��`� t1�� �i�"t�� t���������+� ����ra `����������������(�c������esti���������r�t� ,���� �i�i�°m������������ �r���r�r�����°�a����6����� V��.t���� � ��������q����z���� ' ��sb��� ����h� ������ < ���� t���t���E� ���e�i���t� i� ������ r� L �1������r�t���,������������ < ��� `T ��tt� °��i�����c��� � ��������a����tr��i�����t��a� ��,x��n, � ��,��:;,� .�:�,r ����,��� - .,wz4„ ,�z4„s �z4„� aw„wa ���,wz4 ,wz4,�; �����„s �z4„� z4„�.��. �,.�,.,, j ����E}�� a�,�'���w'�`����� ���� � ��� �1���� 1�1`�� 4 ���� �.��fl�� -�aa��� z��� z_c��°{� -�.�a;4 � 1` ,, z��� -t�.�����, �.���{m 2C�14 3.9�°r� a:�€c�°r� � ��'15 b.7�°J,� 4:t33°lo � 2�}�t-1y1,y� q�9y:97°l� 5+y.f�1�1� 7: G�'yyS'T�qt�p ]U�+.�?�p�f4 J,{.��r�r}gt4 { LV!U V.P�V�Jfk `#.V£¢/€+ The Property values on the state- E �°'� ��°�`� ��'��° � �t7�a z.29°r'¢ �:Q7°�m assessed roll are allocated by the �s ���, ����� �.���a 2C122 �r:$8°o 7:J3°ro BOE to the counties where the � � � 2��� �.���� s.a�¢� properties are located. Each ,' ���� �����4 ���°�� county levies, bills, and collects `' , the tax directly from state � ������������������������� assessees, based upon the � ,�.�� allocated values. The taxes are ��'; ����� � , � ��.�� � � levied at the same rate that is ��� ;� � s.a�� � � , � � � applied to locally assessed �E _ �� � � � � �� s !. � z.r�o� property. � � �.�� � .�.��� � � �,�� , c� _s.t�*� 3 � ,a,�� ..,_m��.�_��a_. ..r ,�� .. .�...�..� �� _.0 r���...���_ ._.,.���_ _..... _�_.3 t 2�511 2092 2(113 2Q14 2f�'15 241�5 2t}'II 2t318 2flis 2�S2o z4�1 2fl22 2Q23 2az4 '' �������� H�,me 17 2024-2025 Annual Report ���.o����;�� a�' �� � � � � � � � � � � �� � �r ������� ��� ���� The Recorder, upon payment of the proper fees and taxes, accepts for recordation any instrument, paper, or notice which is authorized or required by law to be recorded. Prior to recordation, these documents must contain sufficient information to be indexed as required by statute and be photographically reproducible. ,� �.v�����`r� li r , ° ��� �"�.���� $, The Office of the County Recorder is extremely important in the legal structure of ������t���'��,��°�� �_ our society. The right to own property under our system of government is a part ,����������� � 4-, of the freedoms we enjoy. Without the ability to prove proper�y ownership rights, ���" °�`��� �� ���``�"��' �� individuals would be unable to protect their land or maintain land rights as an � asset. Early in history the United States created a recording system and Shasta ' County's documents date back to its origins in 1850. ti�� ��,�r ��'� ��� �����d�� ���������� � ��r���r���� ��a����� ������ ������������ r��l���� �� ��� ' ��������� ��� ���������r��� �� ���� ������� ����fi�� �� ������ ������w � � �t � c����� � t���t�s��� � ���t���s � r���c��s � e��r���� � ���°r�€c►�s � r���� � r�ta�� � tc��r�t� ��s� �>��� ��a„��� ��� �.s�� ��� �,��� ��� ��.��� �a,��� ���� �,��� �,��� ��� �,��� ��� �,�.�� ��� ��,��� �s,��� �t�t�� �,��� �.��� �,� �,��� ��� �.��2 ��� ��,��� ��s�,� �c►�� ��>c��� �2�a�� �c�� ��,��� ��� �,c��� °��� ��,��� ��,���` ���� ��J��� ��,��c� ��� ��,�;� �s� �.��� ��z ��.s�� ��,��� �r��� ��,��� ������ ��� ��.��� ��� �,��� ��c� ��,��� ��,�i�� ���� ��.��� ��,s�� �� ��,��� ��� �.��� ��� ��,��� ��s���' z��� ��,��� ��,��� z� ��,��� ��� �,��� ��� ��,��� ��,��� ���s ��.��� ��,��� �� ������ ��� �,��� ��� ��,��� s�,��� ���� �.��� ��,��� ��� ��g��� ���r�� �.��� ��� ��,��� ��„�.� ���� �,��� �.��� ��� �.��� �,��� �,��� ��� ��,��� �.,�a�s,' ��� ����� �,��� ��� �,��� �,��� �.��� �� ����� �,���' ���� �,��� �,��� �,��a� �a��� �,��, �,��� �� ��,��� ��,��� �a�� �,��� �,��� �,��� �.��� �,��� �.���� �� ��,�a� �,��� ��a�� �.��� �,��� �� �,��� �,��� �.��� �� ������ ��,��� ���� �.��� �,��� ��� �,��� ��� �,��� �� z�,��� ` ��,��� ����: �,��� �,��� ��� �x��� ��� �,�c�� �� ��,��� ��,��� GSA�� t7�EC)� �2��� +1c7J �ye�t.�� �� 1 �r�'J.� U� �t7.C�� .�. �4������. ��}'�� $,��'i� �,��'� �$� �,��� ��� �,"��� �f ��,��� ��1,��� �Q�� �,��� �7,��� ��� �,�+�� �J�� ,�<��� �L ��,��� :�: �r���m�lQ'. ��'�� �.��L� �7,��� "��� �,��� ��� �>��"� �� '��7,�'7�� ���.�i�'� ��}��� ��,.�1��J� �,��J� ��J�' �,���J ��� �,��� �1� ��,��� ���: �,��s�:�. �{}�Q �.��� �'�,'��� �l� ��.��� ��� �����? �� �{����'� a�i�2y�r�1� ��a�'� '��,�'�� `��,��� �� ��,��� `���7 �,'���7 �� ��,*��� �v����� ���s �,��� �},�'7�� �� �J,��� ��� �,��� �� '��,�'�'� +�.�,��9� ��}�� �'J,��� �,Q�� ��� "���`3�� ��� �,��� �� ��,��� .��t�!`�' *Ca3end�a y��a� H�,me 1� 2024-2025 Annual Report ���.o����;�� �`�' �'� m � � � �� z � �r ��� ��� �������� �� �������� In addition to recording fees, the recorder collects and distributes other fees that have been set by statute to be collected at the time of recording and allocated to the appropriate agency. 9�ieatitts Shast�Lake Ande�sc�n Reddrng Uninecarp. Tcata( ��.1 ��1��i"��1"��1����'��X � ��} ,�a� ��,�zs ��,u�� �2�;a�z �5�,��a �8t3,24� ��� �2;s�� ��,s�� ��s,a�s �d�,�a� �7�,12� Revenue and Taxation Code section 11911 ��� ����� ��,��� ���,��� ������ ������� a���� ��;��� �z,��� �2�,�1� �ss,s�2 $9(�,3�J0 establishes that each deed, instrument, or writing ���,� ��,��� ��,7�$ ���,,��� �,�,,�3� ������� which conveys a property interest shall pay DTT at ���'� ���'� ����� ����7� ��°°'° ����7s� ,�u�v ��,��� ���s� ���,�2� ���,��a �t2�,z4� the rate of fifty-five cents ($0.55) for each five ��� ��:��� ��.��s ���,��� ��s,�,� ����,T�� hundred dollars $500 or fractional art thereof. ���� �'�� ��'�� ���r��' ����'� �'��`��'� � ) p c��-r �s�� ��,��� �z�,��, ���.�,s� ��a,54� �c�v 5t,�zt� �t,zs� �zs,��s ��t�,��� �tC�1,�3� DEC �1:697 �2.22t3 �:.�(1;9'39 �97„33f ��52,2�2 'to�!'23 ���,529 ���q724 �37�g�43 $92�.��� �1x�6°�,�54I �$ 2023 DTT DECREASED$656,565 FROM 2022 OR 32.5% �' $2,500,000 �� $2,000,000 � $1,500,000 �� $1,000,000 ,� $500,000 � $ 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 l�1� 1 �� �� � �� � �� Szsq000 2023 by Quarter $z5s,5so Effective January 1, 2018, Government Code section 27388.1 requires that documents accepted for recording be charged $Zso,00� - $Zsz,os� - $246,261 an additional seventy-five dollars ($75) fee unless a valid $240,000 exemption applies and has been declared on the document $zzs,s61 prior to recording. �2��-��Q $20Q004 1st 2nd 3rd 4th $S,D00 2023 by Q$6 996 $7,177 i��r��t ���rr��� r �d F�� $�'oaQ $5,972 s6,oz9 Government Code section 27388 allows the District Attorney of the county to establish a fee of up to ten dollars ($10) to fund s4,000 programs to enhance the capacity of local police and sZ,000 prosecutors to deter, investigate, and prosecute real estate fraud crimes. Shasta County collects $3 under GC§27388. So 1st 2nd 3rd 4th H�,me 19 2024-2025 Annual Report ���.o����;�� a�' �� � � � � � �� z � � �r � �'� ��� �� ��� ���� �� ���� This office contains records relating to real estate from 1851 to present. All records are truly public in nature (with the exception of birth, death, and marriage records) and are, by law, available for your inspection. The original documents are never kept by this office, but are copied by Recorder's personnel, at first by hand (years 1851 to 1907), then by typing (years 1908 to 1952), then by photography (years 1952 to 1982) by micrographics (years 1982 to 1998), and finally by electronic imaging starting in 1999. A property title search examines public records on the property to confirm the property's rightful legal owner. The title search should also reveal if there are any claims or liens on the property that could affect your purchase. Our staff is available to show you where the indexes and the books to which they refer are located, but we cannot give legal advice nor do a search for you. You may search the Official Records Index for documents that have been recorded. . r - ���� ��� � ����fi�� ���'�rt����� �����p i�rh��� ������°��������� ��� �������°��, }' ��.�� �S ti�:�&����5� �����a Rw,«" 1^�;"""s4�,� %�*��4:����""r. �90,000 � ; � 10,894 DOCUMENT DECREASE FROM 2022T0 2023 ' �so,000 (�O�000 t 3� �60,000 x �: �50,000 �h �40,000 � � � ��30,000 3' s � � �20���� ) r �1,966 DEED DECREASE FROM 2022 TO 2023 �10,000 � ; �k 0 f. �. : �. : : �. �. � W � O � N M d' � CO f� 00 O� O � N M � � CO I� 00 O� O � N C� ` � 6� � O O O O O O O O O O � � � � �- � � r �- � N N N N � �y 6) � O O O O O O O O O O O O O O O O O O O O O O O O ,� � � N N N N N N N N N N N N N N N N N N N N N N N N %` oTotal Documents Deeds 3 � H�me 20 2024-2025 Annual Report ���.o����;�� a�' �� � � � � � � � s , � � — � �� ,� �tt � �� � The Recorder maintains vital records such as Birth, Death, and Marriage certificates. Only certain individuals are allowed to receive an authorized certified copy of a birth, death, or marriage record. An authorized certified copy of a birth record is required to obtain a driver's license, passport, social security card and other services related to an individual's identity. I�f�r #i r�al � ifi � pi�� Those who are not authorized or do not wish to submit the notarized Certificate of Identity may receive an Informational Certified Copy. Informational Certified Copies have the words "INFORMATIONAL, NOT A VALID DOCUMENT TO ESTABLISH IDENTITY," imprinted across the face of the copy. i w r i 1 � � i Authorized copies are used for legal purposes. Informational copies are used for mostly non-legal purposes and ancestry. ������������ zt�� z ���� ���� ���z ���� ���� ���� ���� ���� ���� ���s ��a� ���� ���� �t��� ��������� ���_� � ����, �,�,��� � ���:� � ��� � ��? � ��� � ��� � �s�.�� � ��� ��� ���� ��� �;�� ���� ���� �'��w'd��`�°{*�" �?"' �?�ii<"I �.'�`'�1 a:��� i'.�:'�;� `�u�# �"1a: <' �€w�; a w�"1 r=1�2 � �ar� c���� �f:�sf� :�.1�� 2��•�' ��l�i �M��"�� ����' ��i �,���s :.?'S"a#i i�.i ��,� �T 1�'°w= � ��ffs� 7 i?s;i � 1,3�� ;, r<,: r; 3,500 3,000 2,500 2,000 1,500 1,000 500 0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 � � Current law prohibits public documents from being recorded with discriminatory or restrictive covenant language (i.e., age, race, color, religion, sex, gender, gender identity, gender expression, sexual orientation, familial status, marital status, disability, veteran or military status, genetic information, or national origin). The recent passing of Assembly Bill 1466 (AB 1466) aims to remove any discriminatory or restrictive covenant language on historical public records. The Recorder has implemented a comprehensive search and review of documents recorded in Shasta County. Historical recorded documents found that contain unlawful discriminatory or restrictive covenant language are redacted and re-recorded. Although staffing level has limited reviews, the full scope of the implementation can be viewed on the Recorder's website. ri i i i i r ! �Iame 21 2024-2025 Annual Report